FAC Explorer

Audit 7386

FY End
2023-06-30
Total Expended
$54.56M
Findings
12
Programs
15
Organization: Special School District of St. Louis County (MO)
Year: 2023 Accepted: 2023-12-19
Auditor: Cliftonlarsonallen

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
5555 2023-002 Significant Deficiency - I
5556 2023-002 Significant Deficiency - I
5557 2023-002 Significant Deficiency - I
5558 2023-002 Significant Deficiency - I
5559 2023-002 Significant Deficiency - I
5560 2023-002 Significant Deficiency - I
581997 2023-002 Significant Deficiency - I
581998 2023-002 Significant Deficiency - I
581999 2023-002 Significant Deficiency - I
582000 2023-002 Significant Deficiency - I
582001 2023-002 Significant Deficiency - I
582002 2023-002 Significant Deficiency - I

Programs

ALN Program Spent Major Findings
84.027 Special Education_grants to States $5.48M Yes 1
84.268 Federal Direct Student Loans $1.14M Yes 0
84.425 Covid-19, Education Stabilization Fund $753,547 Yes 0
84.063 Federal Pell Grant Program $704,700 Yes 0
10.553 School Breakfast Program $299,396 - 0
21.027 Coronavirus State and Local Fiscal Recovery Funds $293,867 - 0
84.173 Special Education_preschool Grants $268,693 Yes 1
84.048 Career and Technical Education -- Basic Grants to States $150,884 - 0
84.010 Title I Grants to Local Educational Agencies $119,966 - 0
10.555 National School Lunch Program $63,411 - 0
17.268 H-1b Job Training Grants $27,880 - 0
84.367 Improving Teacher Quality State Grants $26,687 - 0
17.258 Wia Adult Program $22,500 - 0
10.582 Fresh Fruit and Vegetable Program $11,954 - 0
93.079 Cooperative Agreements to Promote Adolescent Health Through School-Based Hiv/std Prevention and School-Based Surveillance $100 - 0

Contacts

Name Title Type
VE6TKW6A4FM9 Deedra Sagerty Auditee
3149898140 Andrew Zebell Auditor
No contacts on file

Notes to SEFA

Title: Significant Accounting Policies Accounting Policies: Basis of Presentation - The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of the District under programs of the federal government for the fiscal year ended June 30, 2023. The Districts reporting entity is defined in Note 1 to the Districts financial statements. The information reported in this Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost of Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of the District, it is not intended to and does not present the financial position, changes in net position or cash flows of the District. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. The District prepares its Schedule of Expenditures of Federal Awards on the modified accrual basis of accounting which is described in Note 1 to the Districts financial statements. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement.
Title: Indirect Cost Rate Accounting Policies: Basis of Presentation - The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of the District under programs of the federal government for the fiscal year ended June 30, 2023. The Districts reporting entity is defined in Note 1 to the Districts financial statements. The information reported in this Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost of Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of the District, it is not intended to and does not present the financial position, changes in net position or cash flows of the District. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. The District has elected not to use the 10 percent de minimis direct cost rate alliwed under the Uniform Guidance.
Title: Food Distribution Accounting Policies: Basis of Presentation - The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of the District under programs of the federal government for the fiscal year ended June 30, 2023. The Districts reporting entity is defined in Note 1 to the Districts financial statements. The information reported in this Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost of Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of the District, it is not intended to and does not present the financial position, changes in net position or cash flows of the District. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. Nonmonetary assistance is reported in the schedule at the fair market value of the commodities received and disbursed.
Title: Insurance Accounting Policies: Basis of Presentation - The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of the District under programs of the federal government for the fiscal year ended June 30, 2023. The Districts reporting entity is defined in Note 1 to the Districts financial statements. The information reported in this Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost of Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of the District, it is not intended to and does not present the financial position, changes in net position or cash flows of the District. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. The District did not have any federal insurance in effect during the fiscal year ended June 30, 2023.
Title: Loans (Loan Guarantees) Accounting Policies: Basis of Presentation - The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of the District under programs of the federal government for the fiscal year ended June 30, 2023. The Districts reporting entity is defined in Note 1 to the Districts financial statements. The information reported in this Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost of Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of the District, it is not intended to and does not present the financial position, changes in net position or cash flows of the District. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. Federal Direct Loan Program: The District is responsible only for the performance of certain administrative duties with respect to the Federal Direct Loan Progam. During the fiscal year ended June 30, 2023, the District processed $1,144,325 under the Federal Loan Program.
Title: Donated Personal Protective Equipment (Unaudited) Accounting Policies: Basis of Presentation - The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of the District under programs of the federal government for the fiscal year ended June 30, 2023. The Districts reporting entity is defined in Note 1 to the Districts financial statements. The information reported in this Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost of Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of the District, it is not intended to and does not present the financial position, changes in net position or cash flows of the District. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. The District did not receive any donations of personal protective equipment during the fiscal year ended June 30, 2023.

Finding Details

Finding 2023-002
2022-002 Suspension and Debarment Federal Agency: U.S. Department of Education Federal Program Name: Special Education Cluster Assistance Listing Number: 84.173 and 84.027 Federal Award Identification Number and Year: H027A210040, 2023; H027A220040, 2023; H027X210040, 2023; H173A210103, 2023; H173A220103, 2023 Award Period: 2023 Pass-through Entity: 096-119 Questioned Costs: None Type of Finding Significant Deficiency in Internal Control over Compliance, Other Matters Criteria or Specific Requirement Some federal programs are subject to suspension and debarment requirements, which are designed to ensure that federal funds are not awarded to individuals or entities that have a history of noncompliance with federal regulations or that pose a risk to the integrity of federal programs. The suspension and debarment regulations require recipients of federal funding to ensure contractors and subrecipients are not suspended or debarred by the federal government prior to executing a contract. Condition: The District’s internal controls over compliance are not designed to ensure compliance with the suspension and debarment requirements. Context: Procurement was direct and material to the Special Education Cluster. For five of the seven contracts selected for testing, the District did not have evidence to support that the suspension and debarment process was performed. Cause: The District has not designed and implemented internal controls to ensure compliance with suspension and debarment requirements outlined in 2 CFR sections 416.1(a), 416.1(b) and 417.215(a)(1) and in 7 CFR section 210.21(g), 215.14a(e), 220.16(f), and 225.17(e). Effect: Federal funding could be spent on organizations that are suspended or disbarred Recommendation: We recommend the District implement internal control to ensure that suspension and debarment assessment are performed during the procurement and contracting phase. In addition, sufficient documentation should be retained to evidence suspension and debarment is performed. Repeat Finding: No Views of Responsible Officials: There is no disagreement with the audit finding.
Finding 2023-002
2022-002 Suspension and Debarment Federal Agency: U.S. Department of Education Federal Program Name: Special Education Cluster Assistance Listing Number: 84.173 and 84.027 Federal Award Identification Number and Year: H027A210040, 2023; H027A220040, 2023; H027X210040, 2023; H173A210103, 2023; H173A220103, 2023 Award Period: 2023 Pass-through Entity: 096-119 Questioned Costs: None Type of Finding Significant Deficiency in Internal Control over Compliance, Other Matters Criteria or Specific Requirement Some federal programs are subject to suspension and debarment requirements, which are designed to ensure that federal funds are not awarded to individuals or entities that have a history of noncompliance with federal regulations or that pose a risk to the integrity of federal programs. The suspension and debarment regulations require recipients of federal funding to ensure contractors and subrecipients are not suspended or debarred by the federal government prior to executing a contract. Condition: The District’s internal controls over compliance are not designed to ensure compliance with the suspension and debarment requirements. Context: Procurement was direct and material to the Special Education Cluster. For five of the seven contracts selected for testing, the District did not have evidence to support that the suspension and debarment process was performed. Cause: The District has not designed and implemented internal controls to ensure compliance with suspension and debarment requirements outlined in 2 CFR sections 416.1(a), 416.1(b) and 417.215(a)(1) and in 7 CFR section 210.21(g), 215.14a(e), 220.16(f), and 225.17(e). Effect: Federal funding could be spent on organizations that are suspended or disbarred Recommendation: We recommend the District implement internal control to ensure that suspension and debarment assessment are performed during the procurement and contracting phase. In addition, sufficient documentation should be retained to evidence suspension and debarment is performed. Repeat Finding: No Views of Responsible Officials: There is no disagreement with the audit finding.
Finding 2023-002
2022-002 Suspension and Debarment Federal Agency: U.S. Department of Education Federal Program Name: Special Education Cluster Assistance Listing Number: 84.173 and 84.027 Federal Award Identification Number and Year: H027A210040, 2023; H027A220040, 2023; H027X210040, 2023; H173A210103, 2023; H173A220103, 2023 Award Period: 2023 Pass-through Entity: 096-119 Questioned Costs: None Type of Finding Significant Deficiency in Internal Control over Compliance, Other Matters Criteria or Specific Requirement Some federal programs are subject to suspension and debarment requirements, which are designed to ensure that federal funds are not awarded to individuals or entities that have a history of noncompliance with federal regulations or that pose a risk to the integrity of federal programs. The suspension and debarment regulations require recipients of federal funding to ensure contractors and subrecipients are not suspended or debarred by the federal government prior to executing a contract. Condition: The District’s internal controls over compliance are not designed to ensure compliance with the suspension and debarment requirements. Context: Procurement was direct and material to the Special Education Cluster. For five of the seven contracts selected for testing, the District did not have evidence to support that the suspension and debarment process was performed. Cause: The District has not designed and implemented internal controls to ensure compliance with suspension and debarment requirements outlined in 2 CFR sections 416.1(a), 416.1(b) and 417.215(a)(1) and in 7 CFR section 210.21(g), 215.14a(e), 220.16(f), and 225.17(e). Effect: Federal funding could be spent on organizations that are suspended or disbarred Recommendation: We recommend the District implement internal control to ensure that suspension and debarment assessment are performed during the procurement and contracting phase. In addition, sufficient documentation should be retained to evidence suspension and debarment is performed. Repeat Finding: No Views of Responsible Officials: There is no disagreement with the audit finding.
Finding 2023-002
2022-002 Suspension and Debarment Federal Agency: U.S. Department of Education Federal Program Name: Special Education Cluster Assistance Listing Number: 84.173 and 84.027 Federal Award Identification Number and Year: H027A210040, 2023; H027A220040, 2023; H027X210040, 2023; H173A210103, 2023; H173A220103, 2023 Award Period: 2023 Pass-through Entity: 096-119 Questioned Costs: None Type of Finding Significant Deficiency in Internal Control over Compliance, Other Matters Criteria or Specific Requirement Some federal programs are subject to suspension and debarment requirements, which are designed to ensure that federal funds are not awarded to individuals or entities that have a history of noncompliance with federal regulations or that pose a risk to the integrity of federal programs. The suspension and debarment regulations require recipients of federal funding to ensure contractors and subrecipients are not suspended or debarred by the federal government prior to executing a contract. Condition: The District’s internal controls over compliance are not designed to ensure compliance with the suspension and debarment requirements. Context: Procurement was direct and material to the Special Education Cluster. For five of the seven contracts selected for testing, the District did not have evidence to support that the suspension and debarment process was performed. Cause: The District has not designed and implemented internal controls to ensure compliance with suspension and debarment requirements outlined in 2 CFR sections 416.1(a), 416.1(b) and 417.215(a)(1) and in 7 CFR section 210.21(g), 215.14a(e), 220.16(f), and 225.17(e). Effect: Federal funding could be spent on organizations that are suspended or disbarred Recommendation: We recommend the District implement internal control to ensure that suspension and debarment assessment are performed during the procurement and contracting phase. In addition, sufficient documentation should be retained to evidence suspension and debarment is performed. Repeat Finding: No Views of Responsible Officials: There is no disagreement with the audit finding.
Finding 2023-002
2022-002 Suspension and Debarment Federal Agency: U.S. Department of Education Federal Program Name: Special Education Cluster Assistance Listing Number: 84.173 and 84.027 Federal Award Identification Number and Year: H027A210040, 2023; H027A220040, 2023; H027X210040, 2023; H173A210103, 2023; H173A220103, 2023 Award Period: 2023 Pass-through Entity: 096-119 Questioned Costs: None Type of Finding Significant Deficiency in Internal Control over Compliance, Other Matters Criteria or Specific Requirement Some federal programs are subject to suspension and debarment requirements, which are designed to ensure that federal funds are not awarded to individuals or entities that have a history of noncompliance with federal regulations or that pose a risk to the integrity of federal programs. The suspension and debarment regulations require recipients of federal funding to ensure contractors and subrecipients are not suspended or debarred by the federal government prior to executing a contract. Condition: The District’s internal controls over compliance are not designed to ensure compliance with the suspension and debarment requirements. Context: Procurement was direct and material to the Special Education Cluster. For five of the seven contracts selected for testing, the District did not have evidence to support that the suspension and debarment process was performed. Cause: The District has not designed and implemented internal controls to ensure compliance with suspension and debarment requirements outlined in 2 CFR sections 416.1(a), 416.1(b) and 417.215(a)(1) and in 7 CFR section 210.21(g), 215.14a(e), 220.16(f), and 225.17(e). Effect: Federal funding could be spent on organizations that are suspended or disbarred Recommendation: We recommend the District implement internal control to ensure that suspension and debarment assessment are performed during the procurement and contracting phase. In addition, sufficient documentation should be retained to evidence suspension and debarment is performed. Repeat Finding: No Views of Responsible Officials: There is no disagreement with the audit finding.
Finding 2023-002
2022-002 Suspension and Debarment Federal Agency: U.S. Department of Education Federal Program Name: Special Education Cluster Assistance Listing Number: 84.173 and 84.027 Federal Award Identification Number and Year: H027A210040, 2023; H027A220040, 2023; H027X210040, 2023; H173A210103, 2023; H173A220103, 2023 Award Period: 2023 Pass-through Entity: 096-119 Questioned Costs: None Type of Finding Significant Deficiency in Internal Control over Compliance, Other Matters Criteria or Specific Requirement Some federal programs are subject to suspension and debarment requirements, which are designed to ensure that federal funds are not awarded to individuals or entities that have a history of noncompliance with federal regulations or that pose a risk to the integrity of federal programs. The suspension and debarment regulations require recipients of federal funding to ensure contractors and subrecipients are not suspended or debarred by the federal government prior to executing a contract. Condition: The District’s internal controls over compliance are not designed to ensure compliance with the suspension and debarment requirements. Context: Procurement was direct and material to the Special Education Cluster. For five of the seven contracts selected for testing, the District did not have evidence to support that the suspension and debarment process was performed. Cause: The District has not designed and implemented internal controls to ensure compliance with suspension and debarment requirements outlined in 2 CFR sections 416.1(a), 416.1(b) and 417.215(a)(1) and in 7 CFR section 210.21(g), 215.14a(e), 220.16(f), and 225.17(e). Effect: Federal funding could be spent on organizations that are suspended or disbarred Recommendation: We recommend the District implement internal control to ensure that suspension and debarment assessment are performed during the procurement and contracting phase. In addition, sufficient documentation should be retained to evidence suspension and debarment is performed. Repeat Finding: No Views of Responsible Officials: There is no disagreement with the audit finding.
Finding 2023-002
2022-002 Suspension and Debarment Federal Agency: U.S. Department of Education Federal Program Name: Special Education Cluster Assistance Listing Number: 84.173 and 84.027 Federal Award Identification Number and Year: H027A210040, 2023; H027A220040, 2023; H027X210040, 2023; H173A210103, 2023; H173A220103, 2023 Award Period: 2023 Pass-through Entity: 096-119 Questioned Costs: None Type of Finding Significant Deficiency in Internal Control over Compliance, Other Matters Criteria or Specific Requirement Some federal programs are subject to suspension and debarment requirements, which are designed to ensure that federal funds are not awarded to individuals or entities that have a history of noncompliance with federal regulations or that pose a risk to the integrity of federal programs. The suspension and debarment regulations require recipients of federal funding to ensure contractors and subrecipients are not suspended or debarred by the federal government prior to executing a contract. Condition: The District’s internal controls over compliance are not designed to ensure compliance with the suspension and debarment requirements. Context: Procurement was direct and material to the Special Education Cluster. For five of the seven contracts selected for testing, the District did not have evidence to support that the suspension and debarment process was performed. Cause: The District has not designed and implemented internal controls to ensure compliance with suspension and debarment requirements outlined in 2 CFR sections 416.1(a), 416.1(b) and 417.215(a)(1) and in 7 CFR section 210.21(g), 215.14a(e), 220.16(f), and 225.17(e). Effect: Federal funding could be spent on organizations that are suspended or disbarred Recommendation: We recommend the District implement internal control to ensure that suspension and debarment assessment are performed during the procurement and contracting phase. In addition, sufficient documentation should be retained to evidence suspension and debarment is performed. Repeat Finding: No Views of Responsible Officials: There is no disagreement with the audit finding.
Finding 2023-002
2022-002 Suspension and Debarment Federal Agency: U.S. Department of Education Federal Program Name: Special Education Cluster Assistance Listing Number: 84.173 and 84.027 Federal Award Identification Number and Year: H027A210040, 2023; H027A220040, 2023; H027X210040, 2023; H173A210103, 2023; H173A220103, 2023 Award Period: 2023 Pass-through Entity: 096-119 Questioned Costs: None Type of Finding Significant Deficiency in Internal Control over Compliance, Other Matters Criteria or Specific Requirement Some federal programs are subject to suspension and debarment requirements, which are designed to ensure that federal funds are not awarded to individuals or entities that have a history of noncompliance with federal regulations or that pose a risk to the integrity of federal programs. The suspension and debarment regulations require recipients of federal funding to ensure contractors and subrecipients are not suspended or debarred by the federal government prior to executing a contract. Condition: The District’s internal controls over compliance are not designed to ensure compliance with the suspension and debarment requirements. Context: Procurement was direct and material to the Special Education Cluster. For five of the seven contracts selected for testing, the District did not have evidence to support that the suspension and debarment process was performed. Cause: The District has not designed and implemented internal controls to ensure compliance with suspension and debarment requirements outlined in 2 CFR sections 416.1(a), 416.1(b) and 417.215(a)(1) and in 7 CFR section 210.21(g), 215.14a(e), 220.16(f), and 225.17(e). Effect: Federal funding could be spent on organizations that are suspended or disbarred Recommendation: We recommend the District implement internal control to ensure that suspension and debarment assessment are performed during the procurement and contracting phase. In addition, sufficient documentation should be retained to evidence suspension and debarment is performed. Repeat Finding: No Views of Responsible Officials: There is no disagreement with the audit finding.
Finding 2023-002
2022-002 Suspension and Debarment Federal Agency: U.S. Department of Education Federal Program Name: Special Education Cluster Assistance Listing Number: 84.173 and 84.027 Federal Award Identification Number and Year: H027A210040, 2023; H027A220040, 2023; H027X210040, 2023; H173A210103, 2023; H173A220103, 2023 Award Period: 2023 Pass-through Entity: 096-119 Questioned Costs: None Type of Finding Significant Deficiency in Internal Control over Compliance, Other Matters Criteria or Specific Requirement Some federal programs are subject to suspension and debarment requirements, which are designed to ensure that federal funds are not awarded to individuals or entities that have a history of noncompliance with federal regulations or that pose a risk to the integrity of federal programs. The suspension and debarment regulations require recipients of federal funding to ensure contractors and subrecipients are not suspended or debarred by the federal government prior to executing a contract. Condition: The District’s internal controls over compliance are not designed to ensure compliance with the suspension and debarment requirements. Context: Procurement was direct and material to the Special Education Cluster. For five of the seven contracts selected for testing, the District did not have evidence to support that the suspension and debarment process was performed. Cause: The District has not designed and implemented internal controls to ensure compliance with suspension and debarment requirements outlined in 2 CFR sections 416.1(a), 416.1(b) and 417.215(a)(1) and in 7 CFR section 210.21(g), 215.14a(e), 220.16(f), and 225.17(e). Effect: Federal funding could be spent on organizations that are suspended or disbarred Recommendation: We recommend the District implement internal control to ensure that suspension and debarment assessment are performed during the procurement and contracting phase. In addition, sufficient documentation should be retained to evidence suspension and debarment is performed. Repeat Finding: No Views of Responsible Officials: There is no disagreement with the audit finding.
Finding 2023-002
2022-002 Suspension and Debarment Federal Agency: U.S. Department of Education Federal Program Name: Special Education Cluster Assistance Listing Number: 84.173 and 84.027 Federal Award Identification Number and Year: H027A210040, 2023; H027A220040, 2023; H027X210040, 2023; H173A210103, 2023; H173A220103, 2023 Award Period: 2023 Pass-through Entity: 096-119 Questioned Costs: None Type of Finding Significant Deficiency in Internal Control over Compliance, Other Matters Criteria or Specific Requirement Some federal programs are subject to suspension and debarment requirements, which are designed to ensure that federal funds are not awarded to individuals or entities that have a history of noncompliance with federal regulations or that pose a risk to the integrity of federal programs. The suspension and debarment regulations require recipients of federal funding to ensure contractors and subrecipients are not suspended or debarred by the federal government prior to executing a contract. Condition: The District’s internal controls over compliance are not designed to ensure compliance with the suspension and debarment requirements. Context: Procurement was direct and material to the Special Education Cluster. For five of the seven contracts selected for testing, the District did not have evidence to support that the suspension and debarment process was performed. Cause: The District has not designed and implemented internal controls to ensure compliance with suspension and debarment requirements outlined in 2 CFR sections 416.1(a), 416.1(b) and 417.215(a)(1) and in 7 CFR section 210.21(g), 215.14a(e), 220.16(f), and 225.17(e). Effect: Federal funding could be spent on organizations that are suspended or disbarred Recommendation: We recommend the District implement internal control to ensure that suspension and debarment assessment are performed during the procurement and contracting phase. In addition, sufficient documentation should be retained to evidence suspension and debarment is performed. Repeat Finding: No Views of Responsible Officials: There is no disagreement with the audit finding.
Finding 2023-002
2022-002 Suspension and Debarment Federal Agency: U.S. Department of Education Federal Program Name: Special Education Cluster Assistance Listing Number: 84.173 and 84.027 Federal Award Identification Number and Year: H027A210040, 2023; H027A220040, 2023; H027X210040, 2023; H173A210103, 2023; H173A220103, 2023 Award Period: 2023 Pass-through Entity: 096-119 Questioned Costs: None Type of Finding Significant Deficiency in Internal Control over Compliance, Other Matters Criteria or Specific Requirement Some federal programs are subject to suspension and debarment requirements, which are designed to ensure that federal funds are not awarded to individuals or entities that have a history of noncompliance with federal regulations or that pose a risk to the integrity of federal programs. The suspension and debarment regulations require recipients of federal funding to ensure contractors and subrecipients are not suspended or debarred by the federal government prior to executing a contract. Condition: The District’s internal controls over compliance are not designed to ensure compliance with the suspension and debarment requirements. Context: Procurement was direct and material to the Special Education Cluster. For five of the seven contracts selected for testing, the District did not have evidence to support that the suspension and debarment process was performed. Cause: The District has not designed and implemented internal controls to ensure compliance with suspension and debarment requirements outlined in 2 CFR sections 416.1(a), 416.1(b) and 417.215(a)(1) and in 7 CFR section 210.21(g), 215.14a(e), 220.16(f), and 225.17(e). Effect: Federal funding could be spent on organizations that are suspended or disbarred Recommendation: We recommend the District implement internal control to ensure that suspension and debarment assessment are performed during the procurement and contracting phase. In addition, sufficient documentation should be retained to evidence suspension and debarment is performed. Repeat Finding: No Views of Responsible Officials: There is no disagreement with the audit finding.
Finding 2023-002
2022-002 Suspension and Debarment Federal Agency: U.S. Department of Education Federal Program Name: Special Education Cluster Assistance Listing Number: 84.173 and 84.027 Federal Award Identification Number and Year: H027A210040, 2023; H027A220040, 2023; H027X210040, 2023; H173A210103, 2023; H173A220103, 2023 Award Period: 2023 Pass-through Entity: 096-119 Questioned Costs: None Type of Finding Significant Deficiency in Internal Control over Compliance, Other Matters Criteria or Specific Requirement Some federal programs are subject to suspension and debarment requirements, which are designed to ensure that federal funds are not awarded to individuals or entities that have a history of noncompliance with federal regulations or that pose a risk to the integrity of federal programs. The suspension and debarment regulations require recipients of federal funding to ensure contractors and subrecipients are not suspended or debarred by the federal government prior to executing a contract. Condition: The District’s internal controls over compliance are not designed to ensure compliance with the suspension and debarment requirements. Context: Procurement was direct and material to the Special Education Cluster. For five of the seven contracts selected for testing, the District did not have evidence to support that the suspension and debarment process was performed. Cause: The District has not designed and implemented internal controls to ensure compliance with suspension and debarment requirements outlined in 2 CFR sections 416.1(a), 416.1(b) and 417.215(a)(1) and in 7 CFR section 210.21(g), 215.14a(e), 220.16(f), and 225.17(e). Effect: Federal funding could be spent on organizations that are suspended or disbarred Recommendation: We recommend the District implement internal control to ensure that suspension and debarment assessment are performed during the procurement and contracting phase. In addition, sufficient documentation should be retained to evidence suspension and debarment is performed. Repeat Finding: No Views of Responsible Officials: There is no disagreement with the audit finding.