2022-003 Department of Education Education Stabilization Fund: Higher Education Emergency Relief Find (HEERF) Federal Financial Assistance Listing 84.425F Institutional Portion Award Number P425F202657, Award Years 2020 and 2021 Department Of Agriculture Passed Through the South Dakota Department of Education Child Nutrition Cluster (CNC) Federal Financial Assistance Listing 10.553 School Breakfast Program (SBP) Federal Financial Assistance Listing 10.555 National School Lunch Program (NSLP) Federal Financial Assistance Listing 10.559 Summer Food Service Program For Children (SFSP) 2021-2022 Award Year Procurement, Suspension and Debarment Significant Deficiency in Internal Controls over Compliance and Non-Compliance Criteria: 2 CFR section 200.214, sets forth the criteria for suspension and debarment requirements. Condition: For one vendor paid with HEERF funding and one vendor paid from CNC funding, there was no documentation to support that the School District had verified that the vendors were not suspended or debarred prior to purchases. Cause: Vendors are not being checked for suspension and debarment consistently prior to covered transactions when large purchases are made through the School District?s voucher process rather than the purchase order process. Effect: These errors could result in payment to suspended or debarred vendors. Questioned Costs: None. Context/Sampling: For HEERF, one of the 3 tested vendors did not have documented suspension and debarment verification with a total population of 4 vendors. For the Child Nutrition Cluster testing, one of the 7 tested vendors did not have documented suspension and debarment verification with a total population of 55 vendors. Repeat Finding from Prior Year(s): Yes, Finding 2021-005. Recommendation: We recommend that all purchases with amounts expected to go over $25,000 be vetted through the School District?s purchase order process to ensure proper procurement, suspension, and debarment policies are adequately followed for covered transactions. Views of Responsible Officials: Management agrees with the finding.
2022-003 Department of Education Education Stabilization Fund: Higher Education Emergency Relief Find (HEERF) Federal Financial Assistance Listing 84.425F Institutional Portion Award Number P425F202657, Award Years 2020 and 2021 Department Of Agriculture Passed Through the South Dakota Department of Education Child Nutrition Cluster (CNC) Federal Financial Assistance Listing 10.553 School Breakfast Program (SBP) Federal Financial Assistance Listing 10.555 National School Lunch Program (NSLP) Federal Financial Assistance Listing 10.559 Summer Food Service Program For Children (SFSP) 2021-2022 Award Year Procurement, Suspension and Debarment Significant Deficiency in Internal Controls over Compliance and Non-Compliance Criteria: 2 CFR section 200.214, sets forth the criteria for suspension and debarment requirements. Condition: For one vendor paid with HEERF funding and one vendor paid from CNC funding, there was no documentation to support that the School District had verified that the vendors were not suspended or debarred prior to purchases. Cause: Vendors are not being checked for suspension and debarment consistently prior to covered transactions when large purchases are made through the School District?s voucher process rather than the purchase order process. Effect: These errors could result in payment to suspended or debarred vendors. Questioned Costs: None. Context/Sampling: For HEERF, one of the 3 tested vendors did not have documented suspension and debarment verification with a total population of 4 vendors. For the Child Nutrition Cluster testing, one of the 7 tested vendors did not have documented suspension and debarment verification with a total population of 55 vendors. Repeat Finding from Prior Year(s): Yes, Finding 2021-005. Recommendation: We recommend that all purchases with amounts expected to go over $25,000 be vetted through the School District?s purchase order process to ensure proper procurement, suspension, and debarment policies are adequately followed for covered transactions. Views of Responsible Officials: Management agrees with the finding.
2022-003 Department of Education Education Stabilization Fund: Higher Education Emergency Relief Find (HEERF) Federal Financial Assistance Listing 84.425F Institutional Portion Award Number P425F202657, Award Years 2020 and 2021 Department Of Agriculture Passed Through the South Dakota Department of Education Child Nutrition Cluster (CNC) Federal Financial Assistance Listing 10.553 School Breakfast Program (SBP) Federal Financial Assistance Listing 10.555 National School Lunch Program (NSLP) Federal Financial Assistance Listing 10.559 Summer Food Service Program For Children (SFSP) 2021-2022 Award Year Procurement, Suspension and Debarment Significant Deficiency in Internal Controls over Compliance and Non-Compliance Criteria: 2 CFR section 200.214, sets forth the criteria for suspension and debarment requirements. Condition: For one vendor paid with HEERF funding and one vendor paid from CNC funding, there was no documentation to support that the School District had verified that the vendors were not suspended or debarred prior to purchases. Cause: Vendors are not being checked for suspension and debarment consistently prior to covered transactions when large purchases are made through the School District?s voucher process rather than the purchase order process. Effect: These errors could result in payment to suspended or debarred vendors. Questioned Costs: None. Context/Sampling: For HEERF, one of the 3 tested vendors did not have documented suspension and debarment verification with a total population of 4 vendors. For the Child Nutrition Cluster testing, one of the 7 tested vendors did not have documented suspension and debarment verification with a total population of 55 vendors. Repeat Finding from Prior Year(s): Yes, Finding 2021-005. Recommendation: We recommend that all purchases with amounts expected to go over $25,000 be vetted through the School District?s purchase order process to ensure proper procurement, suspension, and debarment policies are adequately followed for covered transactions. Views of Responsible Officials: Management agrees with the finding.
2022-003 Department of Education Education Stabilization Fund: Higher Education Emergency Relief Find (HEERF) Federal Financial Assistance Listing 84.425F Institutional Portion Award Number P425F202657, Award Years 2020 and 2021 Department Of Agriculture Passed Through the South Dakota Department of Education Child Nutrition Cluster (CNC) Federal Financial Assistance Listing 10.553 School Breakfast Program (SBP) Federal Financial Assistance Listing 10.555 National School Lunch Program (NSLP) Federal Financial Assistance Listing 10.559 Summer Food Service Program For Children (SFSP) 2021-2022 Award Year Procurement, Suspension and Debarment Significant Deficiency in Internal Controls over Compliance and Non-Compliance Criteria: 2 CFR section 200.214, sets forth the criteria for suspension and debarment requirements. Condition: For one vendor paid with HEERF funding and one vendor paid from CNC funding, there was no documentation to support that the School District had verified that the vendors were not suspended or debarred prior to purchases. Cause: Vendors are not being checked for suspension and debarment consistently prior to covered transactions when large purchases are made through the School District?s voucher process rather than the purchase order process. Effect: These errors could result in payment to suspended or debarred vendors. Questioned Costs: None. Context/Sampling: For HEERF, one of the 3 tested vendors did not have documented suspension and debarment verification with a total population of 4 vendors. For the Child Nutrition Cluster testing, one of the 7 tested vendors did not have documented suspension and debarment verification with a total population of 55 vendors. Repeat Finding from Prior Year(s): Yes, Finding 2021-005. Recommendation: We recommend that all purchases with amounts expected to go over $25,000 be vetted through the School District?s purchase order process to ensure proper procurement, suspension, and debarment policies are adequately followed for covered transactions. Views of Responsible Officials: Management agrees with the finding.
2022-002 Department of Education Education Stabilization Fund: Higher Education Emergency Relief Find (HEERF) Federal Financial Assistance Listing 84.425E Student Aid Portion Award Number P425E204074, Award Years 2020 and 2021 Federal Financial Assistance Listing 84.425F Institutional Portion Award Number P425F202657, Award Years 2020 and 2021 Reporting Material Weakness in Internal Controls over Compliance and Material Non-Compliance Criteria: CRRSSA section 314 (e) and CARES Act 18004 (e), sets forth the criteria for reporting requirements. Condition: The required quarterly public reports were not posted to the School District?s website for the institutional portion or the student aid portion. Cause: Inadequate controls implemented to ensure compliance with HEERF reporting requirements. Effect: The errors in reporting resulted in reporting dates outside of the required reporting timeframe. Questioned Costs: None. Context/Sampling: All quarterly reports that were required to be completed were tested. Repeat Finding from Prior Year(s): Yes, Finding 2021-002. Recommendation: We recommend that a tracking schedule is made by Southeast Technical College which is monitored to ensure the requirements, including deadlines, for reporting are met in the timeframe allowed under the grant agreements. Views of Responsible Officials: Management agrees with the finding.
2022-002 Department of Education Education Stabilization Fund: Higher Education Emergency Relief Find (HEERF) Federal Financial Assistance Listing 84.425E Student Aid Portion Award Number P425E204074, Award Years 2020 and 2021 Federal Financial Assistance Listing 84.425F Institutional Portion Award Number P425F202657, Award Years 2020 and 2021 Reporting Material Weakness in Internal Controls over Compliance and Material Non-Compliance Criteria: CRRSSA section 314 (e) and CARES Act 18004 (e), sets forth the criteria for reporting requirements. Condition: The required quarterly public reports were not posted to the School District?s website for the institutional portion or the student aid portion. Cause: Inadequate controls implemented to ensure compliance with HEERF reporting requirements. Effect: The errors in reporting resulted in reporting dates outside of the required reporting timeframe. Questioned Costs: None. Context/Sampling: All quarterly reports that were required to be completed were tested. Repeat Finding from Prior Year(s): Yes, Finding 2021-002. Recommendation: We recommend that a tracking schedule is made by Southeast Technical College which is monitored to ensure the requirements, including deadlines, for reporting are met in the timeframe allowed under the grant agreements. Views of Responsible Officials: Management agrees with the finding.
2022-003 Department of Education Education Stabilization Fund: Higher Education Emergency Relief Find (HEERF) Federal Financial Assistance Listing 84.425F Institutional Portion Award Number P425F202657, Award Years 2020 and 2021 Department Of Agriculture Passed Through the South Dakota Department of Education Child Nutrition Cluster (CNC) Federal Financial Assistance Listing 10.553 School Breakfast Program (SBP) Federal Financial Assistance Listing 10.555 National School Lunch Program (NSLP) Federal Financial Assistance Listing 10.559 Summer Food Service Program For Children (SFSP) 2021-2022 Award Year Procurement, Suspension and Debarment Significant Deficiency in Internal Controls over Compliance and Non-Compliance Criteria: 2 CFR section 200.214, sets forth the criteria for suspension and debarment requirements. Condition: For one vendor paid with HEERF funding and one vendor paid from CNC funding, there was no documentation to support that the School District had verified that the vendors were not suspended or debarred prior to purchases. Cause: Vendors are not being checked for suspension and debarment consistently prior to covered transactions when large purchases are made through the School District?s voucher process rather than the purchase order process. Effect: These errors could result in payment to suspended or debarred vendors. Questioned Costs: None. Context/Sampling: For HEERF, one of the 3 tested vendors did not have documented suspension and debarment verification with a total population of 4 vendors. For the Child Nutrition Cluster testing, one of the 7 tested vendors did not have documented suspension and debarment verification with a total population of 55 vendors. Repeat Finding from Prior Year(s): Yes, Finding 2021-005. Recommendation: We recommend that all purchases with amounts expected to go over $25,000 be vetted through the School District?s purchase order process to ensure proper procurement, suspension, and debarment policies are adequately followed for covered transactions. Views of Responsible Officials: Management agrees with the finding.
2022-004 Department of Education Education Stabilization Fund: Higher Education Emergency Relief Find (HEERF) Federal Financial Assistance Listing 84.425F Institutional Portion Award Number P425F202657, Award Years 2020 and 2021 Procurement, Suspension and Debarment Significant Deficiency in Internal Controls over Compliance and Non-Compliance Criteria: 2 CFR section 200.318, sets forth the criteria for procurement requirements. Condition: For one vendor paid with HEERF funding, the the School District did not maintain documentation to support they obtained sufficient quotes for purchase of software. Cause: Purchases are not consistently going through the procurement process per the School District?s procurement policy or Uniform Guidance when large purchases are made through the School District?s voucher process rather than the purchase order process. Effect: As a result, the School District is not in compliance with 2 CRF section 200.318 procurement requirements. Questioned Costs: None. Context/Sampling: One of the 3 tested vendors did not have necessary documentation to support whether proper procurement policies were followed. The population for vendors meeting requirements for procurement was 7. Repeat Finding from Prior Year(s): Yes, Finding 2021-004. Recommendation: We recommend that all large purchases are vetted through the School District?s purchase order process to ensure proper procurement, suspension, and debarment policies are adequately followed for covered transations. Views of Responsible Officials: Management agrees with the finding.
2022-003 Department of Education Education Stabilization Fund: Higher Education Emergency Relief Find (HEERF) Federal Financial Assistance Listing 84.425F Institutional Portion Award Number P425F202657, Award Years 2020 and 2021 Department Of Agriculture Passed Through the South Dakota Department of Education Child Nutrition Cluster (CNC) Federal Financial Assistance Listing 10.553 School Breakfast Program (SBP) Federal Financial Assistance Listing 10.555 National School Lunch Program (NSLP) Federal Financial Assistance Listing 10.559 Summer Food Service Program For Children (SFSP) 2021-2022 Award Year Procurement, Suspension and Debarment Significant Deficiency in Internal Controls over Compliance and Non-Compliance Criteria: 2 CFR section 200.214, sets forth the criteria for suspension and debarment requirements. Condition: For one vendor paid with HEERF funding and one vendor paid from CNC funding, there was no documentation to support that the School District had verified that the vendors were not suspended or debarred prior to purchases. Cause: Vendors are not being checked for suspension and debarment consistently prior to covered transactions when large purchases are made through the School District?s voucher process rather than the purchase order process. Effect: These errors could result in payment to suspended or debarred vendors. Questioned Costs: None. Context/Sampling: For HEERF, one of the 3 tested vendors did not have documented suspension and debarment verification with a total population of 4 vendors. For the Child Nutrition Cluster testing, one of the 7 tested vendors did not have documented suspension and debarment verification with a total population of 55 vendors. Repeat Finding from Prior Year(s): Yes, Finding 2021-005. Recommendation: We recommend that all purchases with amounts expected to go over $25,000 be vetted through the School District?s purchase order process to ensure proper procurement, suspension, and debarment policies are adequately followed for covered transactions. Views of Responsible Officials: Management agrees with the finding.
2022-003 Department of Education Education Stabilization Fund: Higher Education Emergency Relief Find (HEERF) Federal Financial Assistance Listing 84.425F Institutional Portion Award Number P425F202657, Award Years 2020 and 2021 Department Of Agriculture Passed Through the South Dakota Department of Education Child Nutrition Cluster (CNC) Federal Financial Assistance Listing 10.553 School Breakfast Program (SBP) Federal Financial Assistance Listing 10.555 National School Lunch Program (NSLP) Federal Financial Assistance Listing 10.559 Summer Food Service Program For Children (SFSP) 2021-2022 Award Year Procurement, Suspension and Debarment Significant Deficiency in Internal Controls over Compliance and Non-Compliance Criteria: 2 CFR section 200.214, sets forth the criteria for suspension and debarment requirements. Condition: For one vendor paid with HEERF funding and one vendor paid from CNC funding, there was no documentation to support that the School District had verified that the vendors were not suspended or debarred prior to purchases. Cause: Vendors are not being checked for suspension and debarment consistently prior to covered transactions when large purchases are made through the School District?s voucher process rather than the purchase order process. Effect: These errors could result in payment to suspended or debarred vendors. Questioned Costs: None. Context/Sampling: For HEERF, one of the 3 tested vendors did not have documented suspension and debarment verification with a total population of 4 vendors. For the Child Nutrition Cluster testing, one of the 7 tested vendors did not have documented suspension and debarment verification with a total population of 55 vendors. Repeat Finding from Prior Year(s): Yes, Finding 2021-005. Recommendation: We recommend that all purchases with amounts expected to go over $25,000 be vetted through the School District?s purchase order process to ensure proper procurement, suspension, and debarment policies are adequately followed for covered transactions. Views of Responsible Officials: Management agrees with the finding.
2022-003 Department of Education Education Stabilization Fund: Higher Education Emergency Relief Find (HEERF) Federal Financial Assistance Listing 84.425F Institutional Portion Award Number P425F202657, Award Years 2020 and 2021 Department Of Agriculture Passed Through the South Dakota Department of Education Child Nutrition Cluster (CNC) Federal Financial Assistance Listing 10.553 School Breakfast Program (SBP) Federal Financial Assistance Listing 10.555 National School Lunch Program (NSLP) Federal Financial Assistance Listing 10.559 Summer Food Service Program For Children (SFSP) 2021-2022 Award Year Procurement, Suspension and Debarment Significant Deficiency in Internal Controls over Compliance and Non-Compliance Criteria: 2 CFR section 200.214, sets forth the criteria for suspension and debarment requirements. Condition: For one vendor paid with HEERF funding and one vendor paid from CNC funding, there was no documentation to support that the School District had verified that the vendors were not suspended or debarred prior to purchases. Cause: Vendors are not being checked for suspension and debarment consistently prior to covered transactions when large purchases are made through the School District?s voucher process rather than the purchase order process. Effect: These errors could result in payment to suspended or debarred vendors. Questioned Costs: None. Context/Sampling: For HEERF, one of the 3 tested vendors did not have documented suspension and debarment verification with a total population of 4 vendors. For the Child Nutrition Cluster testing, one of the 7 tested vendors did not have documented suspension and debarment verification with a total population of 55 vendors. Repeat Finding from Prior Year(s): Yes, Finding 2021-005. Recommendation: We recommend that all purchases with amounts expected to go over $25,000 be vetted through the School District?s purchase order process to ensure proper procurement, suspension, and debarment policies are adequately followed for covered transactions. Views of Responsible Officials: Management agrees with the finding.
2022-003 Department of Education Education Stabilization Fund: Higher Education Emergency Relief Find (HEERF) Federal Financial Assistance Listing 84.425F Institutional Portion Award Number P425F202657, Award Years 2020 and 2021 Department Of Agriculture Passed Through the South Dakota Department of Education Child Nutrition Cluster (CNC) Federal Financial Assistance Listing 10.553 School Breakfast Program (SBP) Federal Financial Assistance Listing 10.555 National School Lunch Program (NSLP) Federal Financial Assistance Listing 10.559 Summer Food Service Program For Children (SFSP) 2021-2022 Award Year Procurement, Suspension and Debarment Significant Deficiency in Internal Controls over Compliance and Non-Compliance Criteria: 2 CFR section 200.214, sets forth the criteria for suspension and debarment requirements. Condition: For one vendor paid with HEERF funding and one vendor paid from CNC funding, there was no documentation to support that the School District had verified that the vendors were not suspended or debarred prior to purchases. Cause: Vendors are not being checked for suspension and debarment consistently prior to covered transactions when large purchases are made through the School District?s voucher process rather than the purchase order process. Effect: These errors could result in payment to suspended or debarred vendors. Questioned Costs: None. Context/Sampling: For HEERF, one of the 3 tested vendors did not have documented suspension and debarment verification with a total population of 4 vendors. For the Child Nutrition Cluster testing, one of the 7 tested vendors did not have documented suspension and debarment verification with a total population of 55 vendors. Repeat Finding from Prior Year(s): Yes, Finding 2021-005. Recommendation: We recommend that all purchases with amounts expected to go over $25,000 be vetted through the School District?s purchase order process to ensure proper procurement, suspension, and debarment policies are adequately followed for covered transactions. Views of Responsible Officials: Management agrees with the finding.
2022-002 Department of Education Education Stabilization Fund: Higher Education Emergency Relief Find (HEERF) Federal Financial Assistance Listing 84.425E Student Aid Portion Award Number P425E204074, Award Years 2020 and 2021 Federal Financial Assistance Listing 84.425F Institutional Portion Award Number P425F202657, Award Years 2020 and 2021 Reporting Material Weakness in Internal Controls over Compliance and Material Non-Compliance Criteria: CRRSSA section 314 (e) and CARES Act 18004 (e), sets forth the criteria for reporting requirements. Condition: The required quarterly public reports were not posted to the School District?s website for the institutional portion or the student aid portion. Cause: Inadequate controls implemented to ensure compliance with HEERF reporting requirements. Effect: The errors in reporting resulted in reporting dates outside of the required reporting timeframe. Questioned Costs: None. Context/Sampling: All quarterly reports that were required to be completed were tested. Repeat Finding from Prior Year(s): Yes, Finding 2021-002. Recommendation: We recommend that a tracking schedule is made by Southeast Technical College which is monitored to ensure the requirements, including deadlines, for reporting are met in the timeframe allowed under the grant agreements. Views of Responsible Officials: Management agrees with the finding.
2022-002 Department of Education Education Stabilization Fund: Higher Education Emergency Relief Find (HEERF) Federal Financial Assistance Listing 84.425E Student Aid Portion Award Number P425E204074, Award Years 2020 and 2021 Federal Financial Assistance Listing 84.425F Institutional Portion Award Number P425F202657, Award Years 2020 and 2021 Reporting Material Weakness in Internal Controls over Compliance and Material Non-Compliance Criteria: CRRSSA section 314 (e) and CARES Act 18004 (e), sets forth the criteria for reporting requirements. Condition: The required quarterly public reports were not posted to the School District?s website for the institutional portion or the student aid portion. Cause: Inadequate controls implemented to ensure compliance with HEERF reporting requirements. Effect: The errors in reporting resulted in reporting dates outside of the required reporting timeframe. Questioned Costs: None. Context/Sampling: All quarterly reports that were required to be completed were tested. Repeat Finding from Prior Year(s): Yes, Finding 2021-002. Recommendation: We recommend that a tracking schedule is made by Southeast Technical College which is monitored to ensure the requirements, including deadlines, for reporting are met in the timeframe allowed under the grant agreements. Views of Responsible Officials: Management agrees with the finding.
2022-003 Department of Education Education Stabilization Fund: Higher Education Emergency Relief Find (HEERF) Federal Financial Assistance Listing 84.425F Institutional Portion Award Number P425F202657, Award Years 2020 and 2021 Department Of Agriculture Passed Through the South Dakota Department of Education Child Nutrition Cluster (CNC) Federal Financial Assistance Listing 10.553 School Breakfast Program (SBP) Federal Financial Assistance Listing 10.555 National School Lunch Program (NSLP) Federal Financial Assistance Listing 10.559 Summer Food Service Program For Children (SFSP) 2021-2022 Award Year Procurement, Suspension and Debarment Significant Deficiency in Internal Controls over Compliance and Non-Compliance Criteria: 2 CFR section 200.214, sets forth the criteria for suspension and debarment requirements. Condition: For one vendor paid with HEERF funding and one vendor paid from CNC funding, there was no documentation to support that the School District had verified that the vendors were not suspended or debarred prior to purchases. Cause: Vendors are not being checked for suspension and debarment consistently prior to covered transactions when large purchases are made through the School District?s voucher process rather than the purchase order process. Effect: These errors could result in payment to suspended or debarred vendors. Questioned Costs: None. Context/Sampling: For HEERF, one of the 3 tested vendors did not have documented suspension and debarment verification with a total population of 4 vendors. For the Child Nutrition Cluster testing, one of the 7 tested vendors did not have documented suspension and debarment verification with a total population of 55 vendors. Repeat Finding from Prior Year(s): Yes, Finding 2021-005. Recommendation: We recommend that all purchases with amounts expected to go over $25,000 be vetted through the School District?s purchase order process to ensure proper procurement, suspension, and debarment policies are adequately followed for covered transactions. Views of Responsible Officials: Management agrees with the finding.
2022-004 Department of Education Education Stabilization Fund: Higher Education Emergency Relief Find (HEERF) Federal Financial Assistance Listing 84.425F Institutional Portion Award Number P425F202657, Award Years 2020 and 2021 Procurement, Suspension and Debarment Significant Deficiency in Internal Controls over Compliance and Non-Compliance Criteria: 2 CFR section 200.318, sets forth the criteria for procurement requirements. Condition: For one vendor paid with HEERF funding, the the School District did not maintain documentation to support they obtained sufficient quotes for purchase of software. Cause: Purchases are not consistently going through the procurement process per the School District?s procurement policy or Uniform Guidance when large purchases are made through the School District?s voucher process rather than the purchase order process. Effect: As a result, the School District is not in compliance with 2 CRF section 200.318 procurement requirements. Questioned Costs: None. Context/Sampling: One of the 3 tested vendors did not have necessary documentation to support whether proper procurement policies were followed. The population for vendors meeting requirements for procurement was 7. Repeat Finding from Prior Year(s): Yes, Finding 2021-004. Recommendation: We recommend that all large purchases are vetted through the School District?s purchase order process to ensure proper procurement, suspension, and debarment policies are adequately followed for covered transations. Views of Responsible Officials: Management agrees with the finding.