Federal Agency: U.S. Department of Education
Federal Programs: Special Education Cluster (IDEA)
Assistance Listing Numbers: 84.027 and 84.173
Federal Award Identification Numbers and Year: H027A230054-23 and H173A230057-23
Pass-Through Agency: State of Rhode Island Department of Elementary and Secondary Education
Pass-Through Numbers: 272513202-401, 272513502-401, 487250702-201 and 487251002-201
Award Period: July 1, 2023 – September 30, 2024
Type of Finding: Significant Deficiency in Internal Control over Compliance
Criteria or specific requirement: Recipients are expected to comply with suspension and debarment standards set out in 2 CFR 200.303.
Condition: For 6 of 6 procurement transaction selected for testing, the School Department could not provide appropriate written documentation that suspension and debarment policies and procedures were followed.
Questioned Costs: None
Cause: The School Department has policies and procedures for obtaining appropriate written documentation that vendors are not suspended or debarred, but these procedures were not retrospectively applied to grant funded contracts entered into before the policies were implemented.
Effect: The auditor noted no instances of noncompliance with the provisions of procurement, suspension, and debarment; however, the lack of internal controls over these compliance requirements provides an opportunity for noncompliance.
Recommendation: We recommend that the City retrospectively apply procedures to grant funded contracts entered into before policies were implemented to ensure vendors are not suspended or debarred.
Views of Responsible Officials: Management concurs with this finding.
Federal Agency: U.S. Department of Education
Federal Programs: Special Education Cluster (IDEA)
Assistance Listing Numbers: 84.027 and 84.173
Federal Award Identification Numbers and Year: H027A230054-23 and H173A230057-23
Pass-Through Agency: State of Rhode Island Department of Elementary and Secondary Education
Pass-Through Numbers: 272513202-401, 272513502-401, 487250702-201 and 487251002-201
Award Period: July 1, 2023 – September 30, 2024
Type of Finding: Significant Deficiency in Internal Control over Compliance
Criteria or specific requirement: Recipients are expected to comply with suspension and debarment standards set out in 2 CFR 200.303.
Condition: For 6 of 6 procurement transaction selected for testing, the School Department could not provide appropriate written documentation that suspension and debarment policies and procedures were followed.
Questioned Costs: None
Cause: The School Department has policies and procedures for obtaining appropriate written documentation that vendors are not suspended or debarred, but these procedures were not retrospectively applied to grant funded contracts entered into before the policies were implemented.
Effect: The auditor noted no instances of noncompliance with the provisions of procurement, suspension, and debarment; however, the lack of internal controls over these compliance requirements provides an opportunity for noncompliance.
Recommendation: We recommend that the City retrospectively apply procedures to grant funded contracts entered into before policies were implemented to ensure vendors are not suspended or debarred.
Views of Responsible Officials: Management concurs with this finding.
Federal Agency: U.S. Department of Education
Federal Programs: Special Education Cluster (IDEA)
Assistance Listing Numbers: 84.027 and 84.173
Federal Award Identification Numbers and Year: H027A230054-23 and H173A230057-23
Pass-Through Agency: State of Rhode Island Department of Elementary and Secondary Education
Pass-Through Numbers: 272513202-401, 272513502-401, 487250702-201 and 487251002-201
Award Period: July 1, 2023 – September 30, 2024
Type of Finding: Significant Deficiency in Internal Control over Compliance
Criteria or specific requirement: Recipients are expected to comply with suspension and debarment standards set out in 2 CFR 200.303.
Condition: For 6 of 6 procurement transaction selected for testing, the School Department could not provide appropriate written documentation that suspension and debarment policies and procedures were followed.
Questioned Costs: None
Cause: The School Department has policies and procedures for obtaining appropriate written documentation that vendors are not suspended or debarred, but these procedures were not retrospectively applied to grant funded contracts entered into before the policies were implemented.
Effect: The auditor noted no instances of noncompliance with the provisions of procurement, suspension, and debarment; however, the lack of internal controls over these compliance requirements provides an opportunity for noncompliance.
Recommendation: We recommend that the City retrospectively apply procedures to grant funded contracts entered into before policies were implemented to ensure vendors are not suspended or debarred.
Views of Responsible Officials: Management concurs with this finding.
Federal Agency: U.S. Department of Education
Federal Programs: Special Education Cluster (IDEA)
Assistance Listing Numbers: 84.027 and 84.173
Federal Award Identification Numbers and Year: H027A230054-23 and H173A230057-23
Pass-Through Agency: State of Rhode Island Department of Elementary and Secondary Education
Pass-Through Numbers: 272513202-401, 272513502-401, 487250702-201 and 487251002-201
Award Period: July 1, 2023 – September 30, 2024
Type of Finding: Significant Deficiency in Internal Control over Compliance
Criteria or specific requirement: Recipients are expected to comply with suspension and debarment standards set out in 2 CFR 200.303.
Condition: For 6 of 6 procurement transaction selected for testing, the School Department could not provide appropriate written documentation that suspension and debarment policies and procedures were followed.
Questioned Costs: None
Cause: The School Department has policies and procedures for obtaining appropriate written documentation that vendors are not suspended or debarred, but these procedures were not retrospectively applied to grant funded contracts entered into before the policies were implemented.
Effect: The auditor noted no instances of noncompliance with the provisions of procurement, suspension, and debarment; however, the lack of internal controls over these compliance requirements provides an opportunity for noncompliance.
Recommendation: We recommend that the City retrospectively apply procedures to grant funded contracts entered into before policies were implemented to ensure vendors are not suspended or debarred.
Views of Responsible Officials: Management concurs with this finding.
Federal Agency: U.S. Department of Education
Federal Programs: Special Education Cluster (IDEA)
Assistance Listing Numbers: 84.027 and 84.173
Federal Award Identification Numbers and Year: H027A230054-23 and H173A230057-23
Pass-Through Agency: State of Rhode Island Department of Elementary and Secondary Education
Pass-Through Numbers: 272513202-401, 272513502-401, 487250702-201 and 487251002-201
Award Period: July 1, 2023 – September 30, 2024
Type of Finding: Significant Deficiency in Internal Control over Compliance
Criteria or specific requirement: Recipients are expected to comply with suspension and debarment standards set out in 2 CFR 200.303.
Condition: For 6 of 6 procurement transaction selected for testing, the School Department could not provide appropriate written documentation that suspension and debarment policies and procedures were followed.
Questioned Costs: None
Cause: The School Department has policies and procedures for obtaining appropriate written documentation that vendors are not suspended or debarred, but these procedures were not retrospectively applied to grant funded contracts entered into before the policies were implemented.
Effect: The auditor noted no instances of noncompliance with the provisions of procurement, suspension, and debarment; however, the lack of internal controls over these compliance requirements provides an opportunity for noncompliance.
Recommendation: We recommend that the City retrospectively apply procedures to grant funded contracts entered into before policies were implemented to ensure vendors are not suspended or debarred.
Views of Responsible Officials: Management concurs with this finding.
Federal Agency: U.S. Department of Education
Federal Programs: Special Education Cluster (IDEA)
Assistance Listing Numbers: 84.027 and 84.173
Federal Award Identification Numbers and Year: H027A230054-23 and H173A230057-23
Pass-Through Agency: State of Rhode Island Department of Elementary and Secondary Education
Pass-Through Numbers: 272513202-401, 272513502-401, 487250702-201 and 487251002-201
Award Period: July 1, 2023 – September 30, 2024
Type of Finding: Significant Deficiency in Internal Control over Compliance
Criteria or specific requirement: Recipients are expected to comply with suspension and debarment standards set out in 2 CFR 200.303.
Condition: For 6 of 6 procurement transaction selected for testing, the School Department could not provide appropriate written documentation that suspension and debarment policies and procedures were followed.
Questioned Costs: None
Cause: The School Department has policies and procedures for obtaining appropriate written documentation that vendors are not suspended or debarred, but these procedures were not retrospectively applied to grant funded contracts entered into before the policies were implemented.
Effect: The auditor noted no instances of noncompliance with the provisions of procurement, suspension, and debarment; however, the lack of internal controls over these compliance requirements provides an opportunity for noncompliance.
Recommendation: We recommend that the City retrospectively apply procedures to grant funded contracts entered into before policies were implemented to ensure vendors are not suspended or debarred.
Views of Responsible Officials: Management concurs with this finding.
Federal Agency: U.S. Department of Education
Federal Programs: Special Education Cluster (IDEA)
Assistance Listing Numbers: 84.027 and 84.173
Federal Award Identification Numbers and Year: H027A230054-23 and H173A230057-23
Pass-Through Agency: State of Rhode Island Department of Elementary and Secondary Education
Pass-Through Numbers: 272513202-401, 272513502-401, 487250702-201 and 487251002-201
Award Period: July 1, 2023 – September 30, 2024
Type of Finding: Significant Deficiency in Internal Control over Compliance
Criteria or specific requirement: Recipients are expected to comply with suspension and debarment standards set out in 2 CFR 200.303.
Condition: For 6 of 6 procurement transaction selected for testing, the School Department could not provide appropriate written documentation that suspension and debarment policies and procedures were followed.
Questioned Costs: None
Cause: The School Department has policies and procedures for obtaining appropriate written documentation that vendors are not suspended or debarred, but these procedures were not retrospectively applied to grant funded contracts entered into before the policies were implemented.
Effect: The auditor noted no instances of noncompliance with the provisions of procurement, suspension, and debarment; however, the lack of internal controls over these compliance requirements provides an opportunity for noncompliance.
Recommendation: We recommend that the City retrospectively apply procedures to grant funded contracts entered into before policies were implemented to ensure vendors are not suspended or debarred.
Views of Responsible Officials: Management concurs with this finding.
Federal Agency: U.S. Department of Education
Federal Programs: Special Education Cluster (IDEA)
Assistance Listing Numbers: 84.027 and 84.173
Federal Award Identification Numbers and Year: H027A230054-23 and H173A230057-23
Pass-Through Agency: State of Rhode Island Department of Elementary and Secondary Education
Pass-Through Numbers: 272513202-401, 272513502-401, 487250702-201 and 487251002-201
Award Period: July 1, 2023 – September 30, 2024
Type of Finding: Significant Deficiency in Internal Control over Compliance
Criteria or specific requirement: Recipients are expected to comply with suspension and debarment standards set out in 2 CFR 200.303.
Condition: For 6 of 6 procurement transaction selected for testing, the School Department could not provide appropriate written documentation that suspension and debarment policies and procedures were followed.
Questioned Costs: None
Cause: The School Department has policies and procedures for obtaining appropriate written documentation that vendors are not suspended or debarred, but these procedures were not retrospectively applied to grant funded contracts entered into before the policies were implemented.
Effect: The auditor noted no instances of noncompliance with the provisions of procurement, suspension, and debarment; however, the lack of internal controls over these compliance requirements provides an opportunity for noncompliance.
Recommendation: We recommend that the City retrospectively apply procedures to grant funded contracts entered into before policies were implemented to ensure vendors are not suspended or debarred.
Views of Responsible Officials: Management concurs with this finding.