FAC Explorer

Finding 400658 (2023-002)

Significant Deficiency
Requirement
I
Questioned Costs
-
Year
2023
Accepted
2024-06-12
Audit: 308710
Organization: Town of Southbridge, Massachusetts (MA)
Auditor: Roselli Clark and Associates

AI Summary

  • Core Issue: The School failed to verify suspension and debarment compliance for six transactions, risking contracts with ineligible vendors.
  • Impacted Requirements: Compliance with 2 CFR section 200.214, which prohibits contracting with suspended or debarred parties.
  • Recommended Follow-up: Implement procedures to ensure all contractors are checked for suspension or debarment status before grant-related services.

Finding Text

2023-002 U.S. Department of Education Passed-through the Commonwealth of Massachusetts’ Department of Elementary and Secondary Education Child Nutrition Cluster (IDEA) – ALN 10.553, 10.555 & 10.559 Significant Deficiency in Internal Controls Over Compliance Criteria: Per 2 CFR section 200.214, non-federal entities are prohibited from contracting with or making subawards under covered transactions to parties that are suspended or debarred. Condition: Suspension and debarment compliance was not verified for six covered transactions. Cause: Lack of appropriate oversight resulted in required suspension and debarment checks not being performed. Effect: Grant transactions are not supported adequately, and the School is at risk of awarding contracts to vendors not eligible to participate in federal awards programs. It was determined that none of the three vendors were suspended or debarred from federal awards. Questioned Costs: None Repeat Finding from Prior Year: No. Recommendation: The School should implement procedures to document that all contractors under covered transactions that are performing services for the grant are not suspended or debarred. Views of Responsible Official: Management agrees with the finding.

Categories

Procurement, Suspension & Debarment Internal Control / Segregation of Duties Subrecipient Monitoring School Nutrition Programs Significant Deficiency

Other Findings in this Audit

  • 400654 2023-002
    Significant Deficiency
  • 400655 2023-002
    Significant Deficiency
  • 400656 2023-002
    Significant Deficiency
  • 400657 2023-002
    Significant Deficiency
  • 400659 2023-001
    - Repeat
  • 977096 2023-002
    Significant Deficiency
  • 977097 2023-002
    Significant Deficiency
  • 977098 2023-002
    Significant Deficiency
  • 977099 2023-002
    Significant Deficiency
  • 977100 2023-002
    Significant Deficiency
  • 977101 2023-001
    - Repeat

Programs in Audit

ALN Program Name Expenditures
20.106 Airport Improvement Program $1.39M
21.027 Coronavirus State and Local Fiscal Recovery Funds $1.21M
84.425 Education Stabilization Fund $569,165
10.553 School Breakfast Program $360,608
84.287 Twenty-First Century Community Learning Centers $122,144
10.555 National School Lunch Program $109,050
16.922 Equitable Sharing Program $106,291
97.044 Assistance to Firefighters Grant $69,351
84.027 Special Education_grants to States $60,510
14.228 Community Development Block Grants/state's Program and Non-Entitlement Grants in Hawaii $44,214
10.559 Summer Food Service Program for Children $42,589
84.365 English Language Acquisition State Grants $41,548
84.367 Improving Teacher Quality State Grants $27,976
10.558 Child and Adult Care Food Program $14,305
84.173 Special Education_preschool Grants $10,442
84.010 Title I Grants to Local Educational Agencies $7,263
16.738 Edward Byrne Memorial Justice Assistance Grant Program $1,773
97.042 Emergency Management Performance Grants $1,753
93.889 National Bioterrorism Hospital Preparedness Program $1,283
84.424 Student Support and Academic Enrichment Program $750