FINDING 2024-001
Finding Subject: Special Education (IDEA)-Procurement and Suspension and Debarment
Summary of Finding:
The school corporation did not maintain records of verifying vendors of goods or services
equal to or over $25,000 had not been suspended, debarred, or otherwise excluded from or i...
FINDING 2024-001
Finding Subject: Special Education (IDEA)-Procurement and Suspension and Debarment
Summary of Finding:
The school corporation did not maintain records of verifying vendors of goods or services
equal to or over $25,000 had not been suspended, debarred, or otherwise excluded from or ineligible
to participation in Federal assistance programs.
It was recommended that the school corporation strengthen internal controls to ensure that all
vendors that are paid $25,000 or more, all or in part with federal funds, are not suspended or
debarred from participating in federal program before entering into any covered transactions.
Contact Person Responsible for Corrective Action: Robert McIntire
Contact Phone Number and Email Address: 765-455-8000 rmcintire@kokomo.k12.in.us
Views of Responsible Officials:
We concur with the finding.
Description of Corrective Action Plan:
The school corporation will develop a system of documenting that all appropriate vendors are
checked utilizing SAM.gov before entering into purchases equal to or greater than $25,000 and
on at least an annual basis. Currently, the school corporation identifies vendors who must be
checked, the vendor is checked utilizing SAM.gov, the relevant vendor report is printed, the
vendor is checked by a second employee and a form documenting that no exclusions were
located is filed with all grant materials. This documentation began after the audit period.
Anticipated Completion Date:
This process has already begun and will continue.