Finding Text
Federal Agency: U.S. Department of Education Federal Program Name: Special Education Cluster (IDEA) Assistance Listing Number: 84.027/84.173 Pass-Through Number(s): 12060-SDE64370-20977-2025, 12060-SDE64370-20977-2024, 12060-SDE64370-20983-2024 Award Period: July 1, 2024 – June 30, 2026 Type of Finding: Significant Deficiency in Internal Control over Compliance and Other Matter Criteria or Specific Requirement: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award requires compliance with the provisions of suspension, and debarment. Condition: During our testing, we noted the Board of Education did not have adequate documentation of internal controls designed to ensure vendors were not suspended or debarred. Questioned Costs: None Context: During our testing, it was noted that the Board of Education did not have a formal policy for verification that an entity with which the Board of Education plans to enter into a covered transaction is not debarred, suspended, or otherwise excluded. Cause: The Board of Education did not perform a formal documented review to ensure they were not suspended or debarred. Effect: We noted no instances of noncompliance with the provisions of procurement, suspension, and debarment; however, the lack of internal controls over these compliance requirements provides an opportunity for noncompliance. Repeat Finding: No Recommendation: We recommend the Board of Education enhance controls to ensure an adequate review process for reviewing potential contractors on whether they are not suspended or debarred prior to services being rendered in accordance with 2 CFR section 200.213. Views of Responsible Officials: Management has agreed with this finding.