FAC Explorer

Finding 35969 (2022-002)

Significant Deficiency
Requirement
I
Questioned Costs
-
Year
2022
Accepted
2023-02-14
Audit: 35924
Organization: District 50 Schools (IL)
Auditor: Gorenz and Associates LTD

AI Summary

  • Core Issue: The District failed to check if vendors over $25,000 were suspended or debarred, risking noncompliance with federal regulations.
  • Impacted Requirements: Non-Federal entities must verify vendor eligibility under CFR Title 2, part 180.220 to avoid contracting with excluded parties.
  • Recommended Follow-Up: Implement procedures to confirm vendor status before procurement to ensure compliance with federal award program requirements.

Finding Text

Federal Program Name and Year: Child Nutrition Cluster - 2022 Project No.: 21 & 22-4210, 4220, 4225 AL No.: 10.553, 10.555, 10.559 Passed Through: Illinois State Board of Education Federal Agency: U.S. Department of Education Criteria or specific requirement (including statutory, regulatory, or other citation): The Code of Federal Regulations (CFR) Title 2, part 180.220 states that non-Federal entities are prohibited from contracting with or making sub-awards under covered transactions to parties that are suspended or debarred. Condition: The District did not obtain debarment certification or check the System for Award Management website for vendors contracted in excess of $25,000 related to the grant program. Upon further review, it was determined that the vendors were not suspended or debarred. Questioned Costs: None Context: The District did not verify that selected vendors were not suspended or debarred. Effect: Noncompliance with the federal award program's suspension and debarment compliance requirements could occur and not be detected and corrected timely. Cause: Procedures are not in place to verify if vendors contracted in excess of $25,000 related to the Child Nutrition Cluster program are not suspended, debarred, or otherwise excluded from doing business. Recommendation: Procedures need to be implemented to ensure all vendors contracted with have not been suspended or debarred or otherwise excluded from doing business, prior to procuring their services. Management's response: There is no disagreement with this finding and procedures will be implemented to ensure all vendors contracted with have not been suspended or debarred or otherwise excluded from doing business, prior to procuring their services.

Categories

Procurement, Suspension & Debarment Subrecipient Monitoring School Nutrition Programs

Other Findings in this Audit

  • 35966 2022-002
    Significant Deficiency
  • 35967 2022-002
    Significant Deficiency
  • 35968 2022-002
    Significant Deficiency
  • 35970 2022-002
    Significant Deficiency
  • 35971 2022-002
    Significant Deficiency
  • 35972 2022-002
    Significant Deficiency
  • 35973 2022-002
    Significant Deficiency
  • 612408 2022-002
    Significant Deficiency
  • 612409 2022-002
    Significant Deficiency
  • 612410 2022-002
    Significant Deficiency
  • 612411 2022-002
    Significant Deficiency
  • 612412 2022-002
    Significant Deficiency
  • 612413 2022-002
    Significant Deficiency
  • 612414 2022-002
    Significant Deficiency
  • 612415 2022-002
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
84.010 Title I Grants to Local Educational Agencies $166,056
10.553 School Breakfast Program $89,752
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $35,754
84.027 Special Education_grants to States $35,002
93.778 Medical Assistance Program $32,100
10.555 National School Lunch Program $23,854
10.560 State Administrative Expenses for Child Nutrition $16,741
10.559 Summer Food Service Program for Children $16,023
84.367 Improving Teacher Quality State Grants $13,357
84.173 Special Education_preschool Grants $3,454
84.425 Education Stabilization Fund $3,402
10.649 Pandemic Ebt Administrative Costs $614
10.558 Child and Adult Care Food Program $612