Finding 369309 (2023-003)

Reference # and title: 2023-003 Internal Controls Over Procurement, Suspension and Debarment AL#, Federal Award Title, Federal Agency, Federal Award # and Year, and the Name of the Pass-Through Entity: : AL #84.027: Special Education Grants to States (IDEA), 2023: U. S. Department of Education: Passed through the Louisiana Department of Education Criteria or specific requirement: In accordance with Special Education (IDEA) guidelines, for covered transactions the School Board is required to verify that entities are not suspended, debarred, or otherwise excluded from receiving federal funding. Condition found: In testing internal controls it was noted that no documentation was maintained for suspension and debarment searches of vendors. Context: This finding appears to be systemic. Possible asserted effect (cause effect): Cause: The School Board did not maintain records of verification that vendors were not suspended or debarred from federal funding. Effect: The School Board did not meet all federal compliance requirements over procurement, suspension, and debarment. Recommendations to prevent future occurrences: The School Board should establish procedures to ensure all vendors that receive significant federal dollars are not suspended or debarred from federal funding and retain documentation of verification. Origination date and prior year reference (if applicable): This finding originated fiscal year ended June 30, 2023. View of Responsible Official: See Corrective Action Plan on pages 108-111.