Finding 1102955 (2024-001)

Material Weakness
Requirement
I
Questioned Costs
-
Year
2024
Accepted
2025-03-10

AI Summary

  • Core Issue: The School did not provide evidence that one vendor was verified as not suspended or debarred before a transaction.
  • Impacted Requirements: Internal controls related to Procurement, Suspension, and Debarment as mandated by Uniform Guidance were insufficient.
  • Recommended Follow-Up: Implement a process to document vendor verification and consider adding clauses in contracts or obtaining vendor certifications.

Finding Text

Procurement, Suspension and Debarment U.S. Department of Treasury/Passed Through State of Nevada Department of Education Federal Assistance Listing Number 21.027 – Coronavirus State and Local Fiscal Recovery Funds – School Based Mental Health Worker Extension Project (SBMH) (COVID-19) Project Number 24-913-106000 Award Date – 10/17/2023–9/30/2025 Criteria – Management is responsible for implementing internal controls related to Procurement, Suspension and Debarment, as required by the Uniform Guidance. Condition – Evidence of the process of verifying that the vendor was not suspended or debarred, prior to entering into a transaction with the vendor, could not be provided for one vendor tested. Questioned Costs – None Context/Sampling – A non-statistical sample of one vendor out of three was selected for testing. Cause – The School lacked sufficient internal controls to ensure that the verification that the vendor was not suspended or debarred occurred and was documented prior to the expenditure. Effect or Potential Effect – There is a risk that the School could enter into a transaction with a vendor who is suspended or debarred. Recommendation – We recommend maintaining records that confirm vendors have been verified as not being suspended or debarred prior to engaging in any transactions. The School can further include a clause in vendor contracts or obtain a certification from vendors to this effect. Views of Responsible Officials and Planned Corrective Actions – As of July 1, 2024, a process was put in place to maintain evidence of verification of suspension and debarment with SAM.gov for all required vendors.

Categories

Procurement, Suspension & Debarment

Other Findings in this Audit

  • 526513 2024-001
    Material Weakness

Programs in Audit

ALN Program Name Expenditures
21.027 Coronavirus State and Local Fiscal Recovery Funds $51,410
84.424 Student Support and Academic Enrichment Program $49,636
10.555 National School Lunch Program $38,613
84.367 Supporting Effective Instruction State Grants (formerly Improving Teacher Quality State Grants) $33,920
10.553 School Breakfast Program $4,764
84.425 Education Stabilization Fund $2,920
84.027 Special Education Grants to States $1,726