Finding Text
2022-004 — Procurement – Material Weakness in Internal Control Over Compliance and Noncompliance
Federal program information:
Funding agency: Department of Interior and Department of Education
Passed through the Bureau of Indian Education (BIE)
Title: Indian School Equalization Program (ISEP)
Education Stabilization Fund (ESF)
CFDA number: 15.042 and 84.425
Award number: All major program award numbers
Award period: All major program periods
Criteria: The Uniform Guidance 2 CFR 200.318-200.326 require verification of suspension and debarment as part of the procurement process.
Condition: The School was unable to provide any evidence of verification of suspension and debarment on one of the vendors.
Questioned Costs: N/A
Cause: The School did not retain evidence of verification of suspension and debarment.
Effect: The School was unable to provide evidence of verification of suspension and debarment.
Auditor’s Recommendations: Evidence of verification of suspension and debarment to be kept.
Management’s Response: Although the PILC verifies the suspension and debarment status of every vendor for potential purchases above $150,000, we had not been routinely printing documentation verifying this process. In the future, the School will be printing off evidence of a dated keyword search to demonstrate that a vendor is not listed on the www.SAM.gov suspension/debarment list for procurement purposes.