Finding 11844 (2023-002)

Material Weakness Repeat Finding
Requirement
I
Questioned Costs
-
Year
2023
Accepted
2024-02-05
Audit: 15667
Organization: Ashwaubenon School District (WI)

AI Summary

  • Core Issue: The District failed to verify the suspension and debarment status of vendors before engaging in services, violating compliance requirements.
  • Impacted Requirements: Non-compliance with 2 CFR Section 200.214 and 2 CFR part 180 regarding vendor verification.
  • Recommended Follow-Up: Update contracts to include vendor verification clauses and use resources like sam.gov for checks at the start of the year or before transactions.

Finding Text

U.S. Department of Education Special Education Cluster (IDEA) Assistance Listing Numbers – 84.027, 84.027a, 84.173 Federal Award Identification Number and Year: 2023-050182-DPI-IDEA-FT-341, 2023-050182-DPI-IDEA-P-347 and Year 2022-2023 Pass-Through Agency: Wisconsin Department of Public Instruction Award Period: 7/1/22 – 6/30/23 Type of Finding: Material Weakness in internal control over compliance, Others Matters Criteria or Specific Requirements: 2 CFR Section 200.214 requires non-federal entities to follow suspension and debarment regulations outlined in 2 CFR part 180. When a nonfederal entity enters into a covered transaction with an entity at a lower tier, the nonfederal entity must verify that the entity, as defined in 2 CFR section 180.995 and agency adopting regulations, is not suspended or debarred or otherwise excluded from participating in the transaction. Condition: The District could not provide proof of verification of the suspension and debarment status of vendors before entering into services. Context: The District did not review 3 of 5 vendors tested in our sample to ensure they were not suspended or debarred when initiating covered transactions in the current year. Cause: The District did not follow their Federal Funds Suspension and Debarment Policy related to appropriate methods of verifying vendors are not suspended or debarred. Questioned Costs: None. Repeat Finding: 2022-004 Effect: The District could contract with a vendor that has been suspended or debarred from receiving federal funds. Recommendation: We recommend the District include contract language which ensures vendor are not suspended or debarred as well as utilize sam.gov or the ELPS listing to review vendors at the beginning of the year or before a transaction is incurred in accordance with Uniform Guidance requirements. Views of Responsible Officials: There is no disagreement with this finding and management has developed a plan to correct the finding.

Categories

Procurement, Suspension & Debarment Matching / Level of Effort / Earmarking

Other Findings in this Audit

  • 11843 2023-002
    Material Weakness Repeat
  • 11845 2023-002
    Material Weakness Repeat
  • 588285 2023-002
    Material Weakness Repeat
  • 588286 2023-002
    Material Weakness Repeat
  • 588287 2023-002
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
84.027 Special Education_grants to States $302,814
93.778 Medical Assistance Program $264,829
84.010 Title I Grants to Local Educational Agencies $224,171
10.555 National School Lunch Program $136,802
10.553 School Breakfast Program $105,383
10.559 Summer Food Service Program for Children $92,364
84.196 Education for Homeless Children and Youth $55,000
84.367 Improving Teacher Quality State Grants $40,455
84.060 Indian Education_grants to Local Educational Agencies $30,297
93.354 Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response $25,102
84.173 Special Education_preschool Grants $24,639
84.048 Career and Technical Education -- Basic Grants to States $16,667
84.424 Student Support and Academic Enrichment Program $13,249
84.365 English Language Acquisition State Grants $11,539
10.579 Child Nutrition Discretionary Grants Limited Availability $9,700
10.556 Special Milk Program for Children $5,363
84.425 Education Stabilization Fund $917