Finding 1116031 (2024-001)

Significant Deficiency
Requirement
I
Questioned Costs
-
Year
2024
Accepted
2025-03-28
Audit: 350128
Organization: Henry County Board of Education (GA)

AI Summary

  • Core Issue: The School System failed to verify two vendors for suspension and debarment before contract awards, violating Uniform Guidance.
  • Impacted Requirements: Non-compliance with rules regarding contracts over $25,000 with suspended or debarred parties.
  • Recommended Follow-Up: Implement and monitor new procedures for verifying vendor status to ensure compliance moving forward.

Finding Text

2024 – 001. Child Nutrition Cluster – Assistance Listing 10.553/10.555 – Suspension and Debarment Criteria: Per Uniform Guidance, entities are prohibited from contracting with or making subawards of $25,000 or more to parties that are suspended or debarred. Condition: Documentation was not available to indicate the School System verified two vendors for suspension and debarment before awarding and/or extending the contract during the fiscal year. Context: See above condition. Cause: Management oversight. Effect: The School System was not in compliance with the requirements of suspension and debarment. Recommendation: We recommend that the School System establish procedures to ensure proper verification of suspension and debarment. Views of Responsible Official and Planned Correction Action: Henry County Schools’ Finance and Procurement departments implemented revised controls for Suspension and Debarment during April 2024. The observed findings occurred prior to the revised control processes, but a subsequent review has confirmed our revised practice would have mitigated the observation. Henry County Schools will

Categories

Procurement, Suspension & Debarment

Other Findings in this Audit

  • 539589 2024-001
    Significant Deficiency
  • 539590 2024-001
    Significant Deficiency
  • 539591 2024-001
    Significant Deficiency
  • 539592 2024-001
    Significant Deficiency
  • 1116032 2024-001
    Significant Deficiency
  • 1116033 2024-001
    Significant Deficiency
  • 1116034 2024-001
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
84.010 Title I Grants to Local Educational Agencies $7.52M
10.553 School Breakfast Program $5.14M
10.555 National School Lunch Program $1.08M
12.001 Junior Rotc $500,038
84.424 Student Support and Academic Enrichment Program $382,068
84.048 Career and Technical Education -- Basic Grants to States $366,100
84.425 Education Stabilization Fund $206,960
84.196 Education for Homeless Children and Youth $165,165
84.027 Special Education Grants to States $125,930
84.173 Special Education Preschool Grants $110,536
10.560 State Administrative Expenses for Child Nutrition $57,428
10.185 Local Food for Schools Cooperative Agreement Program $46,020
10.579 Child Nutrition Discretionary Grants Limited Availability $25,055
84.365 English Language Acquisition State Grants $13,152
21.027 Coronavirus State and Local Fiscal Recovery Funds $9,934
84.367 Supporting Effective Instruction State Grants (formerly Improving Teacher Quality State Grants) $1,450