Audit 395807

Federal Agency: Department of Education Federal Program: Education Innovation and Research Program Assistance Listing Number: 84.411 Federal Award Identification Number and Year: Various Award Period: Various Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, Section 200, requires compliance with provisions over procurement and suspension and debarment. The Organization should have a policy and controls designed to ensure compliance with these provisions with Uniform Guidance. Condition: During our testing, we noted the Organization did not have a policy in accordance with Uniform Guidance. Questioned costs: None. Context: The Organization did not have approved controls and policies in place in accordance with Uniform Guidance for procurement and suspension and debarment. Cause: The Organization did not have approved policies of procurement and suspension and debarment. Effect: The Organization is not compliant with Uniform Guidance. Repeat Finding: N/A. Recommendation: We recommend management update policies to include procurement and suspension and debarment policies in compliance with Uniform Guidance. Views of responsible officials: There is no disagreement with the audit finding.