Finding 1167025 (2025-006)

Material Weakness Repeat Finding
Requirement
I
Questioned Costs
-
Year
2025
Accepted
2025-12-30
Audit: 378085
Organization: Brodhead School District (WI)

AI Summary

  • Core Issue: The District failed to keep records proving that two vendors were checked for suspension and debarment status.
  • Impacted Requirements: 2 CFR 200.214 mandates that evidence of vendor verification must be documented and retained.
  • Recommended Follow-Up: Update the procurement policy to explicitly require retention of verification records.

Finding Text

Reference Number: 2025-006 Program Name: Special Education Cluster Description: Procurement, Suspension and Debarment Condition: During our testing of procurement, the District did not retain documentation demonstrating the suspension and debarment status of two (2) vendors paid. While the District verbally stated that SAM.gov checks were performed, no evidence was available for examination. Criteria: 2 CFR 200.214 requires Districts to ensure, and retain evidence, that the verification process was complete. Verification can be documented through 1) a screenshot or printout from SAM.gov, 2) An official certification from the vendor, or 3) a written record the verification was completed. Cause: The District’s procurement policy does not formally state that retention of the search is required. Effect: The District can’t demonstrate compliance with federal procurement requirements. Questioned Costs: None. Identification of a Repeat Finding: This is not a repeat finding. Auditors’ Recommendation: We recommend that the District update their procurement policy to include that retention of the search is required. Views of Responsible Officials: See attachment for District’s corrective action plan.

Corrective Action Plan

The District will review all vendors with expenditures of $25,000 or more within the SAM.gov to determine if they are published as ineligible.

Categories

Procurement, Suspension & Debarment

Other Findings in this Audit

  • 1167017 2025-004
    Material Weakness Repeat
  • 1167018 2025-004
    Material Weakness Repeat
  • 1167019 2025-004
    Material Weakness Repeat
  • 1167020 2025-004
    Material Weakness Repeat
  • 1167021 2025-004
    Material Weakness Repeat
  • 1167022 2025-005
    Material Weakness Repeat
  • 1167023 2025-005
    Material Weakness Repeat
  • 1167024 2025-006
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
84.027 SPECIAL EDUCATION GRANTS TO STATES $265,465
93.778 MEDICAL ASSISTANCE PROGRAM $169,849
84.010 TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES $162,701
84.287 TWENTY-FIRST CENTURY COMMUNITY LEARNING CENTERS $77,161
10.553 SCHOOL BREAKFAST PROGRAM $66,501
84.425 EDUCATION STABILIZATION FUND $48,271
84.367 SUPPORTING EFFECTIVE INSTRUCTION STATE GRANTS (FORMERLY IMPROVING TEACHER QUALITY STATE GRANTS) $24,769
10.559 SUMMER FOOD SERVICE PROGRAM FOR CHILDREN $17,234
84.173 SPECIAL EDUCATION PRESCHOOL GRANTS $12,332
84.424 STUDENT SUPPORT AND ACADEMIC ENRICHMENT PROGRAM $8,141
84.048 CAREER AND TECHNICAL EDUCATION -- BASIC GRANTS TO STATES $6,467
10.555 NATIONAL SCHOOL LUNCH PROGRAM $2,020
84.365 ENGLISH LANGUAGE ACQUISITION STATE GRANTS $764