Finding Text
Finding 2024-001 Coronavirus State and Local Fiscal Recovery Funds #21 .027 Procurement, Suspension, and Debarment Condition The District did not have internal control over compliance procedures designed and implemented for the review of vendors for possible suspension or debarment. Criteria Internal control best practices for federal programs would dictate the District to have internal control over compliance procedures designed and implemented for the review of vendors for possible suspension or debarment. Cause Internal control over compliance procedures were not designed and implemented for the review of vendors for possible suspension or debarment. Effect This could potentially result in material noncompliance with federal program requirements and disallowed costs. Recommendation We recommend that the District designed and implement documented internal control procedures for the review of vendors for possible suspension or debarment. Auditee Response The auditee understands and agrees with the finding. The auditee will develop and implement procedures for the review of vendors for possible suspension or debarment.