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.