Finding 1094792 (2021-002)

Material Weakness
Requirement
I
Questioned Costs
-
Year
2021
Accepted
2025-01-09

AI Summary

  • Core Issue: Lack of documentation verifying that vendors are not debarred or suspended.
  • Impacted Requirements: Compliance with 2 CFR Part 200.14, which restricts contracts with excluded parties.
  • Recommended Follow-Up: Implement a process to check each vendor against the federal debarment list.

Finding Text

Condition : There was no documentation to verify that vendors that were used were not debarred or suspended. Criteria : Recipients and subrecipients of federal funds are restricted from makign contracts with certain parties that are debarred, suspended, or otherwise excluded from receiving or participating in Federal awards, in accordance with 2 CFR Part 200.14. Internal controls should be in place that provide reasonable assurance to ensure that vendors that are being used for expenditures charged to federal programs are not debarred or suspended and are appropriately documented. Cause : There was no lookup of vendors on the appropriate federal website for vendors used. Effect: Since vendors were not appropriately reviewed and searched, it is possible that a vendor could be disbarred or suspended. This could result in noncompliance with the Uniform Guidance. Recommendation: The Organization should appropriately look up each vendor on the appropriate federal website. Views of Responsible Officials and Planned Corrective Actions: The Organization will review its procedures and make appropriate changes. The Organization accepts the recommendation.

Categories

Procurement, Suspension & Debarment Subrecipient Monitoring Internal Control / Segregation of Duties

Other Findings in this Audit

  • 518349 2021-001
    Material Weakness Repeat
  • 518350 2021-002
    Material Weakness
  • 518351 2021-003
    Significant Deficiency Repeat
  • 1094791 2021-001
    Material Weakness Repeat
  • 1094793 2021-003
    Significant Deficiency Repeat

Programs in Audit

ALN Program Name Expenditures
84.002 Adult Education - Basic Grants to States $680,748
84.173 Special Education_preschool Grants $510,805