SIGNIFICANT DEFICIENCY IN INTERNAL CONTROL OVER COMPLIANCE – U.S. DEPARTMENT OF EDUCATION, PASSED THROUGH MINNESOTA DEPARTMENT OF EDUCATION, SPECIAL EDUCATION CLUSTER (INCLUDING COVID-19 FUNDING) – FEDERAL ALN 84.027 AND 84.173
2023-001 Internal Control Over Compliance with Federal Suspension and Debarment Requirements
Finding Summary
2 CFR § 180 and CFR § 200 requires the Cooperative to establish and maintain effective internal control over compliance with requirements applicable to federal program expenditures, including suspension and debarment requirements. The Cooperative did not have sufficient controls in place within its special education cluster federal programs to assure that 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 Cooperative will review policies and procedures relating to suspension and debarment for its federal programs and will ensure that all parties with which it contracts for goods or services are eligible to participate in contracts involving the expenditures of federal program funding.
Official Responsible – Tracy Wells, Business Manager.
Planned Completion Date – June 30, 2024.
Disagreement With or Explanation of Finding – The District agrees with this finding.
Plan to Monitor – Tracy Wells, Business Manager, will assure appropriate controls are in place, and will review internal control procedures relating to suspension and debarment to ensure they are in line with the Uniform Guidance requirements.