FAC Explorer

Finding 398185 (2023-005)

Material Weakness
Requirement
I
Questioned Costs
-
Year
2023
Accepted
2024-05-22
Audit: 306891
Organization: Wesclin Community Unit School District No. 3 (IL)
Auditor: Rice Sullivan LLC

AI Summary

  • Core Issue: The District lacks internal controls to prevent contracting with suspended or debarred vendors.
  • Impacted Requirements: This violates CFR Title 2, part 180.220, which prohibits such transactions.
  • Recommended Follow-up: Implement controls to verify vendor status before contracts or sub-awards are made.

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 convered transactions to parties that are suspended or disbarred. 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 been suspended or debarred prior to doing business with the entity.

Categories

Procurement, Suspension & Debarment Subrecipient Monitoring

Other Findings in this Audit

Programs in Audit

ALN Program Name Expenditures
10.555 National School Lunch Program $383,125
32.009 Emergency Connectivity Fund Program $237,881
84.010 Title I Grants to Local Educational Agencies $149,757
10.553 School Breakfast Program $84,781
84.027 Special Education_grants to States $63,581
84.367 Improving Teacher Quality State Grants $41,030
93.778 Medical Assistance Program $37,115
84.041 Impact Aid $35,553
84.425 Education Stabilization Fund $16,544
84.048 Career and Technical Education -- Basic Grants to States $10,084
84.173 Special Education_preschool Grants $6,287
10.649 Pandemic Ebt Administrative Costs $628