Finding 1137527 (2024-003)

Finding 2024-003 Significant Deficiency – Internal Controls – SUSPENSION AND DEBARMENT ALN 10.555 Child Nutrition Program United States Department of Agriculture Passed through State of Louisiana Department of Education 2024 Funding Criteria: In accordance with 2 CFR Part 200.303(a), the School must establish, document, and maintain effective internal control over Federal awards that provide reasonable assurance that the recipient of subrecipient is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. In addition, in accordance with 2 CFR 200.206(d), the School must comply with the government-wide suspension and debarment guidance in 2CFR Part 180 and individual Federal agency suspension and debarment requirements in title 2 of the Code of Federal Regulations. These requirements restrict making Federal awards, subawards, and contracts with certain parties that are debarred, suspended, or otherwise excluded from receiving Federal awards or participating in Federal awards. Condition: Documentation of proper review for suspension and debarment was not maintained for 3 of 3 vendors tested as required. Cause: The School did not maintain documentation of its review of vendors for suspension and debarment prior to contracting with them for work performed under Federal awards. Effect: Documentation of a review for suspension and debarment was not maintained for vendors with contracts under Federal awards. Questioned costs: None Recommendation: We recommend that the School maintain documentation of its review for suspension and debarment for all vendors with contracts under Federal awards. Management Response: See corrective action plan at page 38.