Finding 2168 (2023-004)

2023-004: Uniform Guidance Written Policies and Procedures - Significant Deficiency in Internal Controls over Compliance ALN Number: 84.371 Criteria: Uniform Guidance policies, 2 CRF Part 180, states written policies and procedures related to internal controls be written and documented in regard to SAM.gov contractor verification of debarment and suspension. Condition: Management was unable to provide written policies and procedures that address the District's responsibility to verify suspension and debarment prior to commencing work under the federal award. Cause: The School District does not have updated written policies that comply with Uniform Guidance. Effect: Non-compliance with the requirements of Uniform Guidance. While detail testing found no unallowed costs, a lack of written policies is not compliant with requirements of Uniform Guidance. Questioned Costs: $0 Recommendation: We recommend that the Board of Trustees and management review Financial Internal Control Policies and ensure that Uniform Guidance policies are compliant with the requirements of Uniform Guidance.