SIGNIFICANT DEFICIENCY IN INTERNAL CONTROL OVER COMPLIANCE – U.S. DEPARTMENT OF AGRICULTURE, PASSED THROUGH MINNESOTA DEPARTMENT OF EDUCATION, CHILD NUTRITION CLUSTER – (ALN 10.553 AND 10.555)
2024-003 Internal Control Over Compliance With Federal Suspension and Debarment Requirements
Finding Sum...
SIGNIFICANT DEFICIENCY IN INTERNAL CONTROL OVER COMPLIANCE – U.S. DEPARTMENT OF AGRICULTURE, PASSED THROUGH MINNESOTA DEPARTMENT OF EDUCATION, CHILD NUTRITION CLUSTER – (ALN 10.553 AND 10.555)
2024-003 Internal Control Over Compliance With Federal Suspension and Debarment Requirements
Finding Summary
2 CFR § 180 and 2 CFR § 200.318-327 requires the Academy to establish and maintain effective internal control over compliance with requirements applicable to federal program expenditures, including suspension and debarment requirements applicable to the child nutrition cluster federal program. During our audit, we noted the Academy did not have sufficient controls in place within its child nutrition cluster funds federal programs to ensure it was not contracting for goods or services with parties that are suspended or debarred, or whose principals are suspended or debarred from participating in contracts involving the expenditures of federal program funds.
Corrective Action Plan
Actions Planned – The Academy is in the process of reviewing its policies and procedures relating to procurement, and suspension and debarment for its federal programs to ensure compliance with the Uniform Guidance in the future. The review of procedures will also include steps to assure that Academy personnel are following the requirements of the Uniform Guidance related to methods of procurement, and suspension and debarment and maintaining appropriate documentation.
Official Responsible – The Academy’s Executive Director, Farhiya Einte.
Planned Completion Date – June 30, 2025.
Disagreement With or Explanation of Finding – The Academy agrees with this finding.
Plan to Monitor – The Academy’s Executive Director, Farhiya Einte, will assure appropriate internal controls and procedures areupdated and in place to ensure compliance with procurement, and suspension and debarment requirements.