Audit 327278

Finding 2023-002 Procurement and Suspension and Debarment ALN 21.027 Coronavirus State and Local Fiscal Recovery Fund Criteria: In accordance with 2 CFR 180.30, the District is required to perform procedures to ensure that contractors are neither suspended nor debarred prior to entering into a contract to procure goods and services. This may be accomplished by checking the System for Award Management Exclusions, collecting a certification from the entity, or adding a clause or condition to the contract with the entity. Condition: For 1 out of 1 service contracts tested, we noted that the District entered into a contract without performing procedures to ensure that the entity was not suspended or debarred when service contracts are contracted outside the competitive bidding process. Cause: The District does not have adequate procedures in place to ensure controls over Federal Procurement and Suspension and Debarment compliance requirements are operating effectively. Effect: Adequate internal controls are not in place over Federal Procurement and Suspension and Debarment compliance requirements. Questioned Costs: None. Recommendation: Procedures should be implemented to ensure that contractors are neither suspended nor debarred prior to entering into a contract. Management’s Response: The District agrees with the finding and has implemented procedures to ensure all future vendor contracts are not suspended and debarred prior to contracting with them.

Finding 2023-002 Procurement and Suspension and Debarment ALN 21.027 Coronavirus State and Local Fiscal Recovery Fund Criteria: In accordance with 2 CFR 180.30, the District is required to perform procedures to ensure that contractors are neither suspended nor debarred prior to entering into a contract to procure goods and services. This may be accomplished by checking the System for Award Management Exclusions, collecting a certification from the entity, or adding a clause or condition to the contract with the entity. Condition: For 1 out of 1 service contracts tested, we noted that the District entered into a contract without performing procedures to ensure that the entity was not suspended or debarred when service contracts are contracted outside the competitive bidding process. Cause: The District does not have adequate procedures in place to ensure controls over Federal Procurement and Suspension and Debarment compliance requirements are operating effectively. Effect: Adequate internal controls are not in place over Federal Procurement and Suspension and Debarment compliance requirements. Questioned Costs: None. Recommendation: Procedures should be implemented to ensure that contractors are neither suspended nor debarred prior to entering into a contract. Management’s Response: The District agrees with the finding and has implemented procedures to ensure all future vendor contracts are not suspended and debarred prior to contracting with them.

Finding 2023-002 Procurement and Suspension and Debarment ALN 21.027 Coronavirus State and Local Fiscal Recovery Fund Criteria: In accordance with 2 CFR 180.30, the District is required to perform procedures to ensure that contractors are neither suspended nor debarred prior to entering into a contract to procure goods and services. This may be accomplished by checking the System for Award Management Exclusions, collecting a certification from the entity, or adding a clause or condition to the contract with the entity. Condition: For 1 out of 1 service contracts tested, we noted that the District entered into a contract without performing procedures to ensure that the entity was not suspended or debarred when service contracts are contracted outside the competitive bidding process. Cause: The District does not have adequate procedures in place to ensure controls over Federal Procurement and Suspension and Debarment compliance requirements are operating effectively. Effect: Adequate internal controls are not in place over Federal Procurement and Suspension and Debarment compliance requirements. Questioned Costs: None. Recommendation: Procedures should be implemented to ensure that contractors are neither suspended nor debarred prior to entering into a contract. Management’s Response: The District agrees with the finding and has implemented procedures to ensure all future vendor contracts are not suspended and debarred prior to contracting with them.

Finding 2023-002 Procurement and Suspension and Debarment ALN 21.027 Coronavirus State and Local Fiscal Recovery Fund Criteria: In accordance with 2 CFR 180.30, the District is required to perform procedures to ensure that contractors are neither suspended nor debarred prior to entering into a contract to procure goods and services. This may be accomplished by checking the System for Award Management Exclusions, collecting a certification from the entity, or adding a clause or condition to the contract with the entity. Condition: For 1 out of 1 service contracts tested, we noted that the District entered into a contract without performing procedures to ensure that the entity was not suspended or debarred when service contracts are contracted outside the competitive bidding process. Cause: The District does not have adequate procedures in place to ensure controls over Federal Procurement and Suspension and Debarment compliance requirements are operating effectively. Effect: Adequate internal controls are not in place over Federal Procurement and Suspension and Debarment compliance requirements. Questioned Costs: None. Recommendation: Procedures should be implemented to ensure that contractors are neither suspended nor debarred prior to entering into a contract. Management’s Response: The District agrees with the finding and has implemented procedures to ensure all future vendor contracts are not suspended and debarred prior to contracting with them.