Audit 397969

Federal Agency: U.S. Department of Education Federal Program Name: Magnet School Assistance Program Assistance Listing Number: 84.165A Federal Award Identification Number and Year: S165A220028 (2022) and S165A240052 (2024) Award Period: October 1, 2024 through September 30, 2029 Type of Finding: Significant Deficiency in Internal Control over Compliance and Other Matter Criteria or Specific Requirement: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award requires compliance with the provisions of suspension, and debarment. Condition: During our testing, we noted LEARN did not have adequate documentation of internal controls designed to ensure vendors were not suspended or debarred. Questioned Costs: None Context: During our testing, it was noted that the LEARN did not have a formal policy for verification that an entity with which LEARN plans to enter into a covered transaction is not debarred, suspended, or otherwise excluded. Cause: LEARN did not perform a formal documented review to ensure they were not suspended or debarred. Effect: There were no instances found that a suspended or debarred entity was paid with federal awards. Repeat Finding: No Recommendation: We recommend LEARN enhance controls to ensure an adequate review process for reviewing potential contractors on whether they are not suspended or debarred prior to services being rendered. Views of Responsible Officials: Management has agreed with this finding.