Finding 1084492 (2024-002)

2024-002 Uniform Guidance Written Policies and Procedures - Significant Deficiency in Internal Controls over Compliance ALN Number: 84.371 Criteria: Uniform Guidance requires SAMS.gov contractor verification of debarment and suspension. Condition: Management was unable to provide documentation of suspension and debarment verification prior to commencing work under the federal award. Cause: The School District does not check suspension and debarment in compliance with Uniform Guidance. Effect: Non-compliance with the requirements of Uniform Guidance. While detail testing found no unallowed costs, a lack of verification is not in compliance with the requirements of Uniform Guidance. Questioned Costs: $0 Recommendation: We recommend that Management verify suspension and debarment in compliance with the requirements of Uniform Guidance. Corrective actions: Please see the last page for management's response as prepared on District letterhead.