FAC Explorer

Finding 370049 (2023-009)

Material Weakness
Requirement
I
Questioned Costs
-
Year
2023
Accepted
2024-02-21
Audit: 291559
Organization: Lebanon Community Unit School District 9 (IL)
Auditor: Rice Sullivan LLC

AI Summary

  • Issue: The District lacks controls to ensure compliance with CFR Title 2, part 180.220 regarding vendor suspension and debarment.
  • Impacted Requirements: Non-Federal entities must not engage with suspended or debarred parties in contracts or sub-awards.
  • Recommended Follow-up: Implement internal controls to verify vendor status against suspension and debarment lists before contracting.

Finding Text

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. The District did not have internal controls in place over vendor suspension and debarment.

Corrective Action Plan

Management agrees and will implement procedures to verify and ensure all vendors have not suspended or debarred prior to doing business with the entity.

Categories

Procurement, Suspension & Debarment Subrecipient Monitoring

Other Findings in this Audit

  • 370043 2023-005
    Material Weakness
  • 370044 2023-005
    Material Weakness
  • 370045 2023-006
    Material Weakness
  • 370046 2023-006
    Material Weakness
  • 370047 2023-007
    Material Weakness Repeat
  • 370048 2023-008
    Material Weakness
  • 946485 2023-005
    Material Weakness
  • 946486 2023-005
    Material Weakness
  • 946487 2023-006
    Material Weakness
  • 946488 2023-006
    Material Weakness
  • 946489 2023-007
    Material Weakness Repeat
  • 946490 2023-008
    Material Weakness
  • 946491 2023-009
    Material Weakness

Programs in Audit

ALN Program Name Expenditures
84.425 Education Stabilization Fund $334,347
84.010 Title I Grants to Local Educational Agencies $286,189
84.027 Special Education_grants to States $265,552
10.555 National School Lunch Program $187,072
10.553 School Breakfast Program $62,621
84.367 Improving Teacher Quality State Grants $22,876
84.424 Student Support and Academic Enrichment Program $21,744
32.009 Emergency Connectivity Fund Program $14,000
84.041 Impact Aid $13,286
84.173 Special Education_preschool Grants $11,997
84.048 Career and Technical Education -- Basic Grants to States $6,849
93.778 Medical Assistance Program $984
10.649 Pandemic Ebt Administrative Costs $628