2022-002 Federal Agency: US Department of Agriculture Federal Program Name: Child Nutrition Cluster Assistance Listing Number: 10.553, 10.555, and 10.559 Federal Award Identification Number and Year: 212MN061N1199 - 2022 Pass-Through Agency: Minnesota Department of Education Pass-Through Number(s): 1-0857-000 Award Period: July 1, 2021 ? June 30, 2022 Type of Finding: Significant Deficiency in internal Control Over Compliance, Other Matters Criteria or Specific Requirement: Per 2 CRF Section 180.995, the District should have controls in place to review vendors showing they are not suspended or debarred from participating in procurement transactions that use federal funds. Condition: During suspension and debarment testing, it was noted that the review process was not operating effectively. There was no evidence of the district verifying one of the three vendors for suspension and debarment requirements prior to entering a covered transaction with the vendor. Questioned Costs None Context: One of three vendors tested had no review to ensure they were not suspended or debarred. Cause: Oversight. Effect: Lack of proper documentation of controls over compliance with suspension and debarment requirements could result in paying suspended or debarred vendors. This could ultimately results in questioned costs. After review of vendors, it was noted that no vendors used were on the suspension or debarment list. Repeat Finding: This is not a repeat finding. Recommendation: We recommend the District implement procedures and controls to ensure vendors are not suspended or debarred. Views of Responsible Officials: There is no disagreement with the finding.
2022-002 Federal Agency: US Department of Agriculture Federal Program Name: Child Nutrition Cluster Assistance Listing Number: 10.553, 10.555, and 10.559 Federal Award Identification Number and Year: 212MN061N1199 - 2022 Pass-Through Agency: Minnesota Department of Education Pass-Through Number(s): 1-0857-000 Award Period: July 1, 2021 ? June 30, 2022 Type of Finding: Significant Deficiency in internal Control Over Compliance, Other Matters Criteria or Specific Requirement: Per 2 CRF Section 180.995, the District should have controls in place to review vendors showing they are not suspended or debarred from participating in procurement transactions that use federal funds. Condition: During suspension and debarment testing, it was noted that the review process was not operating effectively. There was no evidence of the district verifying one of the three vendors for suspension and debarment requirements prior to entering a covered transaction with the vendor. Questioned Costs None Context: One of three vendors tested had no review to ensure they were not suspended or debarred. Cause: Oversight. Effect: Lack of proper documentation of controls over compliance with suspension and debarment requirements could result in paying suspended or debarred vendors. This could ultimately results in questioned costs. After review of vendors, it was noted that no vendors used were on the suspension or debarment list. Repeat Finding: This is not a repeat finding. Recommendation: We recommend the District implement procedures and controls to ensure vendors are not suspended or debarred. Views of Responsible Officials: There is no disagreement with the finding.
2022-002 Federal Agency: US Department of Agriculture Federal Program Name: Child Nutrition Cluster Assistance Listing Number: 10.553, 10.555, and 10.559 Federal Award Identification Number and Year: 212MN061N1199 - 2022 Pass-Through Agency: Minnesota Department of Education Pass-Through Number(s): 1-0857-000 Award Period: July 1, 2021 ? June 30, 2022 Type of Finding: Significant Deficiency in internal Control Over Compliance, Other Matters Criteria or Specific Requirement: Per 2 CRF Section 180.995, the District should have controls in place to review vendors showing they are not suspended or debarred from participating in procurement transactions that use federal funds. Condition: During suspension and debarment testing, it was noted that the review process was not operating effectively. There was no evidence of the district verifying one of the three vendors for suspension and debarment requirements prior to entering a covered transaction with the vendor. Questioned Costs None Context: One of three vendors tested had no review to ensure they were not suspended or debarred. Cause: Oversight. Effect: Lack of proper documentation of controls over compliance with suspension and debarment requirements could result in paying suspended or debarred vendors. This could ultimately results in questioned costs. After review of vendors, it was noted that no vendors used were on the suspension or debarment list. Repeat Finding: This is not a repeat finding. Recommendation: We recommend the District implement procedures and controls to ensure vendors are not suspended or debarred. Views of Responsible Officials: There is no disagreement with the finding.
2022-002 Federal Agency: US Department of Agriculture Federal Program Name: Child Nutrition Cluster Assistance Listing Number: 10.553, 10.555, and 10.559 Federal Award Identification Number and Year: 212MN061N1199 - 2022 Pass-Through Agency: Minnesota Department of Education Pass-Through Number(s): 1-0857-000 Award Period: July 1, 2021 ? June 30, 2022 Type of Finding: Significant Deficiency in internal Control Over Compliance, Other Matters Criteria or Specific Requirement: Per 2 CRF Section 180.995, the District should have controls in place to review vendors showing they are not suspended or debarred from participating in procurement transactions that use federal funds. Condition: During suspension and debarment testing, it was noted that the review process was not operating effectively. There was no evidence of the district verifying one of the three vendors for suspension and debarment requirements prior to entering a covered transaction with the vendor. Questioned Costs None Context: One of three vendors tested had no review to ensure they were not suspended or debarred. Cause: Oversight. Effect: Lack of proper documentation of controls over compliance with suspension and debarment requirements could result in paying suspended or debarred vendors. This could ultimately results in questioned costs. After review of vendors, it was noted that no vendors used were on the suspension or debarment list. Repeat Finding: This is not a repeat finding. Recommendation: We recommend the District implement procedures and controls to ensure vendors are not suspended or debarred. Views of Responsible Officials: There is no disagreement with the finding.
2022-002 Federal Agency: US Department of Agriculture Federal Program Name: Child Nutrition Cluster Assistance Listing Number: 10.553, 10.555, and 10.559 Federal Award Identification Number and Year: 212MN061N1199 - 2022 Pass-Through Agency: Minnesota Department of Education Pass-Through Number(s): 1-0857-000 Award Period: July 1, 2021 ? June 30, 2022 Type of Finding: Significant Deficiency in internal Control Over Compliance, Other Matters Criteria or Specific Requirement: Per 2 CRF Section 180.995, the District should have controls in place to review vendors showing they are not suspended or debarred from participating in procurement transactions that use federal funds. Condition: During suspension and debarment testing, it was noted that the review process was not operating effectively. There was no evidence of the district verifying one of the three vendors for suspension and debarment requirements prior to entering a covered transaction with the vendor. Questioned Costs None Context: One of three vendors tested had no review to ensure they were not suspended or debarred. Cause: Oversight. Effect: Lack of proper documentation of controls over compliance with suspension and debarment requirements could result in paying suspended or debarred vendors. This could ultimately results in questioned costs. After review of vendors, it was noted that no vendors used were on the suspension or debarment list. Repeat Finding: This is not a repeat finding. Recommendation: We recommend the District implement procedures and controls to ensure vendors are not suspended or debarred. Views of Responsible Officials: There is no disagreement with the finding.
2022-002 Federal Agency: US Department of Agriculture Federal Program Name: Child Nutrition Cluster Assistance Listing Number: 10.553, 10.555, and 10.559 Federal Award Identification Number and Year: 212MN061N1199 - 2022 Pass-Through Agency: Minnesota Department of Education Pass-Through Number(s): 1-0857-000 Award Period: July 1, 2021 ? June 30, 2022 Type of Finding: Significant Deficiency in internal Control Over Compliance, Other Matters Criteria or Specific Requirement: Per 2 CRF Section 180.995, the District should have controls in place to review vendors showing they are not suspended or debarred from participating in procurement transactions that use federal funds. Condition: During suspension and debarment testing, it was noted that the review process was not operating effectively. There was no evidence of the district verifying one of the three vendors for suspension and debarment requirements prior to entering a covered transaction with the vendor. Questioned Costs None Context: One of three vendors tested had no review to ensure they were not suspended or debarred. Cause: Oversight. Effect: Lack of proper documentation of controls over compliance with suspension and debarment requirements could result in paying suspended or debarred vendors. This could ultimately results in questioned costs. After review of vendors, it was noted that no vendors used were on the suspension or debarment list. Repeat Finding: This is not a repeat finding. Recommendation: We recommend the District implement procedures and controls to ensure vendors are not suspended or debarred. Views of Responsible Officials: There is no disagreement with the finding.
2022-002 Federal Agency: US Department of Agriculture Federal Program Name: Child Nutrition Cluster Assistance Listing Number: 10.553, 10.555, and 10.559 Federal Award Identification Number and Year: 212MN061N1199 - 2022 Pass-Through Agency: Minnesota Department of Education Pass-Through Number(s): 1-0857-000 Award Period: July 1, 2021 ? June 30, 2022 Type of Finding: Significant Deficiency in internal Control Over Compliance, Other Matters Criteria or Specific Requirement: Per 2 CRF Section 180.995, the District should have controls in place to review vendors showing they are not suspended or debarred from participating in procurement transactions that use federal funds. Condition: During suspension and debarment testing, it was noted that the review process was not operating effectively. There was no evidence of the district verifying one of the three vendors for suspension and debarment requirements prior to entering a covered transaction with the vendor. Questioned Costs None Context: One of three vendors tested had no review to ensure they were not suspended or debarred. Cause: Oversight. Effect: Lack of proper documentation of controls over compliance with suspension and debarment requirements could result in paying suspended or debarred vendors. This could ultimately results in questioned costs. After review of vendors, it was noted that no vendors used were on the suspension or debarment list. Repeat Finding: This is not a repeat finding. Recommendation: We recommend the District implement procedures and controls to ensure vendors are not suspended or debarred. Views of Responsible Officials: There is no disagreement with the finding.
2022-002 Federal Agency: US Department of Agriculture Federal Program Name: Child Nutrition Cluster Assistance Listing Number: 10.553, 10.555, and 10.559 Federal Award Identification Number and Year: 212MN061N1199 - 2022 Pass-Through Agency: Minnesota Department of Education Pass-Through Number(s): 1-0857-000 Award Period: July 1, 2021 ? June 30, 2022 Type of Finding: Significant Deficiency in internal Control Over Compliance, Other Matters Criteria or Specific Requirement: Per 2 CRF Section 180.995, the District should have controls in place to review vendors showing they are not suspended or debarred from participating in procurement transactions that use federal funds. Condition: During suspension and debarment testing, it was noted that the review process was not operating effectively. There was no evidence of the district verifying one of the three vendors for suspension and debarment requirements prior to entering a covered transaction with the vendor. Questioned Costs None Context: One of three vendors tested had no review to ensure they were not suspended or debarred. Cause: Oversight. Effect: Lack of proper documentation of controls over compliance with suspension and debarment requirements could result in paying suspended or debarred vendors. This could ultimately results in questioned costs. After review of vendors, it was noted that no vendors used were on the suspension or debarment list. Repeat Finding: This is not a repeat finding. Recommendation: We recommend the District implement procedures and controls to ensure vendors are not suspended or debarred. Views of Responsible Officials: There is no disagreement with the finding.
2022-002 Federal Agency: US Department of Agriculture Federal Program Name: Child Nutrition Cluster Assistance Listing Number: 10.553, 10.555, and 10.559 Federal Award Identification Number and Year: 212MN061N1199 - 2022 Pass-Through Agency: Minnesota Department of Education Pass-Through Number(s): 1-0857-000 Award Period: July 1, 2021 ? June 30, 2022 Type of Finding: Significant Deficiency in internal Control Over Compliance, Other Matters Criteria or Specific Requirement: Per 2 CRF Section 180.995, the District should have controls in place to review vendors showing they are not suspended or debarred from participating in procurement transactions that use federal funds. Condition: During suspension and debarment testing, it was noted that the review process was not operating effectively. There was no evidence of the district verifying one of the three vendors for suspension and debarment requirements prior to entering a covered transaction with the vendor. Questioned Costs None Context: One of three vendors tested had no review to ensure they were not suspended or debarred. Cause: Oversight. Effect: Lack of proper documentation of controls over compliance with suspension and debarment requirements could result in paying suspended or debarred vendors. This could ultimately results in questioned costs. After review of vendors, it was noted that no vendors used were on the suspension or debarment list. Repeat Finding: This is not a repeat finding. Recommendation: We recommend the District implement procedures and controls to ensure vendors are not suspended or debarred. Views of Responsible Officials: There is no disagreement with the finding.
2022-002 Federal Agency: US Department of Agriculture Federal Program Name: Child Nutrition Cluster Assistance Listing Number: 10.553, 10.555, and 10.559 Federal Award Identification Number and Year: 212MN061N1199 - 2022 Pass-Through Agency: Minnesota Department of Education Pass-Through Number(s): 1-0857-000 Award Period: July 1, 2021 ? June 30, 2022 Type of Finding: Significant Deficiency in internal Control Over Compliance, Other Matters Criteria or Specific Requirement: Per 2 CRF Section 180.995, the District should have controls in place to review vendors showing they are not suspended or debarred from participating in procurement transactions that use federal funds. Condition: During suspension and debarment testing, it was noted that the review process was not operating effectively. There was no evidence of the district verifying one of the three vendors for suspension and debarment requirements prior to entering a covered transaction with the vendor. Questioned Costs None Context: One of three vendors tested had no review to ensure they were not suspended or debarred. Cause: Oversight. Effect: Lack of proper documentation of controls over compliance with suspension and debarment requirements could result in paying suspended or debarred vendors. This could ultimately results in questioned costs. After review of vendors, it was noted that no vendors used were on the suspension or debarment list. Repeat Finding: This is not a repeat finding. Recommendation: We recommend the District implement procedures and controls to ensure vendors are not suspended or debarred. Views of Responsible Officials: There is no disagreement with the finding.