Finding Text
Finding 2025-002, Significant deficiency Identification of federal program: US DEPARTMENT OF EDUCATION passed through the Indiana Department of Education Chater School Facilities Incentive Grant 84.282D Criteria: According to 2CFR 184.1(b), funds are not to be made available for an infrastructure project unless all of the iron, steel, manufactured products, and construction materials incorporated into the project are produced in the United States. Condition: The School’s construction vendor was unable to confirm that the stipulations of Build America Buy America Act (BABAA) were followed. Cause: The School’s did not obtain nor inquire on the vendor’s policy on sourcing materials used for infrastructure construction. Potential effect: The materials may not have been sourced properly under the grant requirements. Questioned costs: None. Context: A total sample of one (1) of two (2) construction projects begun during the fiscal year were unable to confirm that BABAA was followed. Recommendation: We recommend that the School inquire of vendors on their compliance with BABAA. Views of Responsible Officials: See attached Corrective Action Plan.