Finding Text
Criteria: The Unform Guidance requires purchases over certain thresholds to be obtained through competitive bidding or quotes as stated in the Uniform Guidance or as stated in the recipient’s purchasing policy, whichever is more restrictive. Additionally, the Uniform Guidance prohibits entities from contracting with or making subawards of $25,000 or more to parties who are suspended or debarred. Condition: During fiscal year 2024, the School District did not comply with suspension and debarment requirements of the Uniform Guidance. Context: During our testing of the Special Education Cluster, we noted all three vendors for which suspension and debarment verification checks were not performed. Cause: Management oversight. Effect: The School District did not comply with the suspension and debarment requirements of the Uniform Guidance. Recommendation: We recommend the School District establish procedures to ensure compliance with suspension and debarment requirements of the Uniform Guidance. Views of Responsible Officials and Planned Corrective Action: We concur with the finding. We will establish procedures to ensure compliance with the suspension and debarment requirements of the Uniform Guidance.