FINDING 2023‐004
Finding Subject: Child Nutrition Cluster ‐ Procurement and Suspension and Debarment
Summary of Finding: The School Corporation designed and implemented a process to ensure that costs
charged for the procurement of goods and services to the food service program were properly procured...
FINDING 2023‐004
Finding Subject: Child Nutrition Cluster ‐ Procurement and Suspension and Debarment
Summary of Finding: The School Corporation designed and implemented a process to ensure that costs
charged for the procurement of goods and services to the food service program were properly procured.
The process was for vendor claims to be reviewed and approved by the department head or Food
Service Director and the Treasurer. Prior to entering subawards and covered transactions with federal
award funds, recipients are required to verify that such contractors and subrecipients are not
suspended, debarred, or otherwise excluded. “Covered transactions” include but are not limited to
contracts for goods and services awarded under a non‐procurement transaction (i.e. grant agreement)
that are expected to equal or exceed $25,000. The verification is to be done by checking the SAMs
exclusions, collecting a certification from that vendor, or adding a clause or condition to the covered
transaction with that vendor.
Recommendation: We recommended that management of the School Corporation establish a proper
system of internal controls and develop policies and procedures to ensure that contractors are not
suspended, debarred or otherwise excluded prior to entering into any contracts or subawards.
Contact Person Responsible for Corrective Action: Tim Garland, Superintendent
Contact Phone Number: 574‐626‐2525
Views of Responsible Official: We concur with the finding.
Description of Corrective Action Plan:
During the audit period, sufficient internal controls were deficient in specific areas which prevented
comprehensive program compliance.
To address and rectify the issues as presented, vendor verification will be completed on an annual basis.
The Food Service Director and Treasurer will confirm through documentation that vendors are not
suspended or debarred using resources available. Documentation representing oversight and
compliance will be retained and referenced as needed for verification.
Anticipated Completion Date: Q2 2024 (6/30/2024)