Finding Text
Federal Agency: U.S. Department of Education Federal Program Name: IDEA Assistance Listing Number: 84.027/84.173 Pass-through Agency: Chester County Intermediate Unity Pass-through Entity Number: 062-2500024 Federal Award Identification Number and Year: H027A200093 - 2025 Award Period: 7/1/2024 to 6/30/2025 Compliance Requirement: Suspension and Debarment TREDYFFRIN-EASTTOWN SCHOOL DISTRICT SCHEDULE OF FINDINGS AND QUESTIONED COSTS (CONTINUED) YEAR ENDED JUNE 30, 2025 (137) Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or Specific Requirement: Internal Control: 2 CFR 200.213 Suspension and Debarment restricts awards, subawards, and contracts with certain parties that are debarred, suspended, or otherwise excluded from or ineligible for participation in Federal assistance programs or activities 2 CFR 180.300 states that an entity may determine suspension and debarment status by: (a) Checking SAM (System for Award Management) Exclusions; or (b) Collecting a certification from that person; or (c) Adding a clause or condition to the covered transaction with that person (7) Distribution of work to individuals and firms or economic considerations. Condition: The District could not provide supporting documentation that suspension and debarment status was determined prior to award. Questioned Costs: None Context: The District did not adhere to established internal controls over suspension and debarment transactions Cause: The District did not retain documentation that the vendor was not suspended or debarred at time of contract. Effect: There is a risk that vendors utilized are suspended by the SEC. Repeat Finding: No Recommendation: The District should ensure that employees are following the requirements they have outlined in their procurement policy. Views of Responsible Officials: Management acknowledges and accepts the finding and has implemented controls to ensure the finding will not reoccur.