Finding Text
Condition
The School Board failed to verify applicable vendors were not suspended, debarred or otherwise excluded from doing business with the federal government prior to the School Board doing business with them.
Criteria
Federal regulations require the School Board to verify vendors are not suspended, debarred or otherwise excluded from doing business with the federal government prior to the School Board doing business with them.
Cause
The School Board did not have internal control policies and procedures in place to ensure that all vendors were verified prior to doing business with them.
Effect
Failure to verify vendors are allowed to do business with the School Board could lead to non-compliance.
Context
A sample of six vendors were selected for audit from a population of eight vendors. The test found that four of the vendors tested had not been verified by the School Board prior to the School Board doing business with them. Our sample was a non-statistical sample.
Recommendation
The School Board should implement policies and procedures to ensure that the verification of vendors is done prior to doing business with them.
View of Responsible Officials and Planned Corrective Action
The Lafayette Parish School Board has a defined process in place to ensure debarment checks are being performed. As new vendors are setup, a debarment check is performed when federal funds are to be associated with a vendor. In addition, many vendors are utilized year after year, which is after an initial debarment check is performed. With respect to this audit, staff will ensure adequate records are maintained and stored to show proof of performance of this requirement.