Finding 1019283 (2022-005)

Significant Deficiency
Requirement
I
Questioned Costs
-
Year
2022
Accepted
2023-03-30

AI Summary

  • Core Issue: Suspension and debarment checks were not conducted for a contract, violating federal compliance rules.
  • Impacted Requirements: Non-federal entities must ensure they do not engage with suspended or debarred parties as per federal regulations.
  • Recommended Follow-Up: Increase training for procurement staff to ensure proper checks are performed before contract approvals.

Finding Text

2022 ? 005 ? Child Nutrition Cluster ? Suspension and DebarmentFederal Agency: U.S. Department of EducationFederal Program Title: Child Nutrition ClusterAssistance Listing Number: 10.553/10.555Federal Award Identification Number and Year: FY 21 and FY 22Pass-Through Entity: Indiana Department of EducationPass-Through Entity Number: FY 2021 and FY 2022Award Period: July 1, 2020 through June 30, 2022Type of Finding:? Significant Deficiency in Internal Control over ComplianceCriteria: ?Non-federal entities are prohibited from contracting with or making subawards under covered transactions to parties that are suspended or debarred. (2 CFR sections 200.212 and 200.318(h); 2 CFR section 180.300; 48 CFR section 52.209-6).?Condition: During our testing, we noted Suspension and debarment checks were not performed on the contract sampled. Per the school?s procurement policy, it stated that a certification of suspension and debarment needed to be completed prior to entering into a contract for all contracts over the $25,000 threshold.Questioned costs: NoneContext: Using a statistically valid sample, 1 covered transaction was selected for testing. The Transaction selected did not have a suspension and debarment certification prior to entering in a contract with the vendor.Cause: Improper understanding and implementation of existing policies.Effect: Contracts could be entered into with suspended or debarred vendors leading to noncompliance.Repeat Finding: No.Recommendation: We recommend the South Montgomery Community School Corporation increased training for those individuals involved in procurement and contract approval to ensure suspension and debarment checks are performed prior to awarding contracts.View of Responsible Officials: There is no disagreement with the audit finding.

Categories

Procurement, Suspension & Debarment Subrecipient Monitoring

Other Findings in this Audit

  • 442839 2022-005
    Significant Deficiency
  • 442840 2022-006
    Significant Deficiency
  • 442841 2022-005
    Significant Deficiency
  • 442842 2022-006
    Significant Deficiency
  • 442843 2022-005
    Significant Deficiency
  • 442844 2022-006
    Significant Deficiency
  • 442845 2022-005
    Significant Deficiency
  • 442846 2022-006
    Significant Deficiency
  • 442847 2022-005
    Significant Deficiency
  • 442848 2022-006
    Significant Deficiency
  • 442849 2022-005
    Significant Deficiency
  • 442850 2022-006
    Significant Deficiency
  • 442851 2022-003
    Significant Deficiency
  • 442852 2022-004
    Material Weakness
  • 442853 2022-003
    Significant Deficiency
  • 442854 2022-004
    Material Weakness
  • 442855 2022-003
    Significant Deficiency
  • 442856 2022-004
    Material Weakness
  • 442857 2022-003
    Significant Deficiency
  • 442858 2022-004
    Material Weakness
  • 1019281 2022-005
    Significant Deficiency
  • 1019282 2022-006
    Significant Deficiency
  • 1019284 2022-006
    Significant Deficiency
  • 1019285 2022-005
    Significant Deficiency
  • 1019286 2022-006
    Significant Deficiency
  • 1019287 2022-005
    Significant Deficiency
  • 1019288 2022-006
    Significant Deficiency
  • 1019289 2022-005
    Significant Deficiency
  • 1019290 2022-006
    Significant Deficiency
  • 1019291 2022-005
    Significant Deficiency
  • 1019292 2022-006
    Significant Deficiency
  • 1019293 2022-003
    Significant Deficiency
  • 1019294 2022-004
    Material Weakness
  • 1019295 2022-003
    Significant Deficiency
  • 1019296 2022-004
    Material Weakness
  • 1019297 2022-003
    Significant Deficiency
  • 1019298 2022-004
    Material Weakness
  • 1019299 2022-003
    Significant Deficiency
  • 1019300 2022-004
    Material Weakness

Programs in Audit

ALN Program Name Expenditures
10.555 National School Lunch Program $1.07M
84.027 Special Education_grants to States $451,262
84.010 Title I Grants to Local Educational Agencies $218,367
84.425 Education Stabilization Fund $178,572
10.555 Commodities $126,057
10.558 Child and Adult Care Food Program $64,368
84.367 Improving Teacher Quality State Grants $57,388
93.778 Medical Assistance Program $49,040
10.579 Child Nutrition Discretionary Grants Limited Availability $21,910
84.173 Special Education_preschool Grants $14,920
10.559 Summer Food Service Program for Children $14,453
10.575 Farm to School Grant Program $10,000
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $6,032
84.424 Student Support and Academic Enrichment Program $703
10.649 Pandemic Ebt Administrative Costs $614