Finding 2022-001 Procurement, Suspension & Debarment - Significant Deficiency in Internal Control Over Compliance and Noncompliance Award Year Agency and Passthrough Entity Federal Program Title Federal Assistance Listing Number Grant Number 2022 Department of Education ? passed through the State of Alaska, Department of Education and Early Development Special Education Cluster (IDEA) ? Preschool Grants 84.173 SE 22.GCSD.01 2022 Department of Education ? passed through the State of Alaska, Department of Education and Early Development Special Education Cluster (IDEA) ? Grants to State 84.027 SE 22.GCSD.01 Criteria or Specific Requirement: Internal control policies should be established to provide reasonable assurance that an entity with which the District plans to enter into a covered transaction is not debarred, suspended, or otherwise excluded for covered transactions under Uniform Guidance. Condition: The District did not verify whether vendors were debarred, suspended, or otherwise excluded. Cause: Implemented procedures at the District over procurement failed to ensure that District personnel retained documentation whether vendors were debarred, suspended, or otherwise excluded. Effect or potential effect: By not verifying the status of vendors, the District might unknowingly conduct business with a vendor that is debarred, suspended, or otherwise excluded. Questioned Costs: N/A Context: Auditors were not able to review documentation from the District that showed evidence of the search for five vendors. Auditors did not identify any debarred, suspended, or otherwise excluded vendors with which the District did business with during FY2022. Identification as a repeat finding: No Recommendation: We recommend that management retain evidence of review that prospective vendors and suppliers are not on the suspension and debarment list before entering into covered transactions under Uniform Guidance. Views of responsible officials: Management agrees with this finding. The district will refer to https://sam.gov/content/exclusions to check to see if vendors being used by the District are either excluded or disbarred entities. This will be done at the beginning for the fiscal year for those vendors that are known to provide services in forth coming year. Should a new vendor be used during the year, prior to entering into a contract, that vendor will be checked against the abovementioned website.
Finding 2022-001 Procurement, Suspension & Debarment - Significant Deficiency in Internal Control Over Compliance and Noncompliance Award Year Agency and Passthrough Entity Federal Program Title Federal Assistance Listing Number Grant Number 2022 Department of Education ? passed through the State of Alaska, Department of Education and Early Development Special Education Cluster (IDEA) ? Preschool Grants 84.173 SE 22.GCSD.01 2022 Department of Education ? passed through the State of Alaska, Department of Education and Early Development Special Education Cluster (IDEA) ? Grants to State 84.027 SE 22.GCSD.01 Criteria or Specific Requirement: Internal control policies should be established to provide reasonable assurance that an entity with which the District plans to enter into a covered transaction is not debarred, suspended, or otherwise excluded for covered transactions under Uniform Guidance. Condition: The District did not verify whether vendors were debarred, suspended, or otherwise excluded. Cause: Implemented procedures at the District over procurement failed to ensure that District personnel retained documentation whether vendors were debarred, suspended, or otherwise excluded. Effect or potential effect: By not verifying the status of vendors, the District might unknowingly conduct business with a vendor that is debarred, suspended, or otherwise excluded. Questioned Costs: N/A Context: Auditors were not able to review documentation from the District that showed evidence of the search for five vendors. Auditors did not identify any debarred, suspended, or otherwise excluded vendors with which the District did business with during FY2022. Identification as a repeat finding: No Recommendation: We recommend that management retain evidence of review that prospective vendors and suppliers are not on the suspension and debarment list before entering into covered transactions under Uniform Guidance. Views of responsible officials: Management agrees with this finding. The district will refer to https://sam.gov/content/exclusions to check to see if vendors being used by the District are either excluded or disbarred entities. This will be done at the beginning for the fiscal year for those vendors that are known to provide services in forth coming year. Should a new vendor be used during the year, prior to entering into a contract, that vendor will be checked against the abovementioned website.
Finding 2022-001 Procurement, Suspension & Debarment - Significant Deficiency in Internal Control Over Compliance and Noncompliance Award Year Agency and Passthrough Entity Federal Program Title Federal Assistance Listing Number Grant Number 2022 Department of Education ? passed through the State of Alaska, Department of Education and Early Development Special Education Cluster (IDEA) ? Preschool Grants 84.173 SE 22.GCSD.01 2022 Department of Education ? passed through the State of Alaska, Department of Education and Early Development Special Education Cluster (IDEA) ? Grants to State 84.027 SE 22.GCSD.01 Criteria or Specific Requirement: Internal control policies should be established to provide reasonable assurance that an entity with which the District plans to enter into a covered transaction is not debarred, suspended, or otherwise excluded for covered transactions under Uniform Guidance. Condition: The District did not verify whether vendors were debarred, suspended, or otherwise excluded. Cause: Implemented procedures at the District over procurement failed to ensure that District personnel retained documentation whether vendors were debarred, suspended, or otherwise excluded. Effect or potential effect: By not verifying the status of vendors, the District might unknowingly conduct business with a vendor that is debarred, suspended, or otherwise excluded. Questioned Costs: N/A Context: Auditors were not able to review documentation from the District that showed evidence of the search for five vendors. Auditors did not identify any debarred, suspended, or otherwise excluded vendors with which the District did business with during FY2022. Identification as a repeat finding: No Recommendation: We recommend that management retain evidence of review that prospective vendors and suppliers are not on the suspension and debarment list before entering into covered transactions under Uniform Guidance. Views of responsible officials: Management agrees with this finding. The district will refer to https://sam.gov/content/exclusions to check to see if vendors being used by the District are either excluded or disbarred entities. This will be done at the beginning for the fiscal year for those vendors that are known to provide services in forth coming year. Should a new vendor be used during the year, prior to entering into a contract, that vendor will be checked against the abovementioned website.
Finding 2022-001 Procurement, Suspension & Debarment - Significant Deficiency in Internal Control Over Compliance and Noncompliance Award Year Agency and Passthrough Entity Federal Program Title Federal Assistance Listing Number Grant Number 2022 Department of Education ? passed through the State of Alaska, Department of Education and Early Development Special Education Cluster (IDEA) ? Preschool Grants 84.173 SE 22.GCSD.01 2022 Department of Education ? passed through the State of Alaska, Department of Education and Early Development Special Education Cluster (IDEA) ? Grants to State 84.027 SE 22.GCSD.01 Criteria or Specific Requirement: Internal control policies should be established to provide reasonable assurance that an entity with which the District plans to enter into a covered transaction is not debarred, suspended, or otherwise excluded for covered transactions under Uniform Guidance. Condition: The District did not verify whether vendors were debarred, suspended, or otherwise excluded. Cause: Implemented procedures at the District over procurement failed to ensure that District personnel retained documentation whether vendors were debarred, suspended, or otherwise excluded. Effect or potential effect: By not verifying the status of vendors, the District might unknowingly conduct business with a vendor that is debarred, suspended, or otherwise excluded. Questioned Costs: N/A Context: Auditors were not able to review documentation from the District that showed evidence of the search for five vendors. Auditors did not identify any debarred, suspended, or otherwise excluded vendors with which the District did business with during FY2022. Identification as a repeat finding: No Recommendation: We recommend that management retain evidence of review that prospective vendors and suppliers are not on the suspension and debarment list before entering into covered transactions under Uniform Guidance. Views of responsible officials: Management agrees with this finding. The district will refer to https://sam.gov/content/exclusions to check to see if vendors being used by the District are either excluded or disbarred entities. This will be done at the beginning for the fiscal year for those vendors that are known to provide services in forth coming year. Should a new vendor be used during the year, prior to entering into a contract, that vendor will be checked against the abovementioned website.
Finding 2022-001 Procurement, Suspension & Debarment - Significant Deficiency in Internal Control Over Compliance and Noncompliance Award Year Agency and Passthrough Entity Federal Program Title Federal Assistance Listing Number Grant Number 2022 Department of Education ? passed through the State of Alaska, Department of Education and Early Development Special Education Cluster (IDEA) ? Preschool Grants 84.173 SE 22.GCSD.01 2022 Department of Education ? passed through the State of Alaska, Department of Education and Early Development Special Education Cluster (IDEA) ? Grants to State 84.027 SE 22.GCSD.01 Criteria or Specific Requirement: Internal control policies should be established to provide reasonable assurance that an entity with which the District plans to enter into a covered transaction is not debarred, suspended, or otherwise excluded for covered transactions under Uniform Guidance. Condition: The District did not verify whether vendors were debarred, suspended, or otherwise excluded. Cause: Implemented procedures at the District over procurement failed to ensure that District personnel retained documentation whether vendors were debarred, suspended, or otherwise excluded. Effect or potential effect: By not verifying the status of vendors, the District might unknowingly conduct business with a vendor that is debarred, suspended, or otherwise excluded. Questioned Costs: N/A Context: Auditors were not able to review documentation from the District that showed evidence of the search for five vendors. Auditors did not identify any debarred, suspended, or otherwise excluded vendors with which the District did business with during FY2022. Identification as a repeat finding: No Recommendation: We recommend that management retain evidence of review that prospective vendors and suppliers are not on the suspension and debarment list before entering into covered transactions under Uniform Guidance. Views of responsible officials: Management agrees with this finding. The district will refer to https://sam.gov/content/exclusions to check to see if vendors being used by the District are either excluded or disbarred entities. This will be done at the beginning for the fiscal year for those vendors that are known to provide services in forth coming year. Should a new vendor be used during the year, prior to entering into a contract, that vendor will be checked against the abovementioned website.
Finding 2022-001 Procurement, Suspension & Debarment - Significant Deficiency in Internal Control Over Compliance and Noncompliance Award Year Agency and Passthrough Entity Federal Program Title Federal Assistance Listing Number Grant Number 2022 Department of Education ? passed through the State of Alaska, Department of Education and Early Development Special Education Cluster (IDEA) ? Preschool Grants 84.173 SE 22.GCSD.01 2022 Department of Education ? passed through the State of Alaska, Department of Education and Early Development Special Education Cluster (IDEA) ? Grants to State 84.027 SE 22.GCSD.01 Criteria or Specific Requirement: Internal control policies should be established to provide reasonable assurance that an entity with which the District plans to enter into a covered transaction is not debarred, suspended, or otherwise excluded for covered transactions under Uniform Guidance. Condition: The District did not verify whether vendors were debarred, suspended, or otherwise excluded. Cause: Implemented procedures at the District over procurement failed to ensure that District personnel retained documentation whether vendors were debarred, suspended, or otherwise excluded. Effect or potential effect: By not verifying the status of vendors, the District might unknowingly conduct business with a vendor that is debarred, suspended, or otherwise excluded. Questioned Costs: N/A Context: Auditors were not able to review documentation from the District that showed evidence of the search for five vendors. Auditors did not identify any debarred, suspended, or otherwise excluded vendors with which the District did business with during FY2022. Identification as a repeat finding: No Recommendation: We recommend that management retain evidence of review that prospective vendors and suppliers are not on the suspension and debarment list before entering into covered transactions under Uniform Guidance. Views of responsible officials: Management agrees with this finding. The district will refer to https://sam.gov/content/exclusions to check to see if vendors being used by the District are either excluded or disbarred entities. This will be done at the beginning for the fiscal year for those vendors that are known to provide services in forth coming year. Should a new vendor be used during the year, prior to entering into a contract, that vendor will be checked against the abovementioned website.