FAC Explorer

Finding 45276 (2022-002)

Significant Deficiency
Requirement
I
Questioned Costs
-
Year
2022
Accepted
2023-03-30
Audit: 50997
Organization: Brownsburg Community School Corporation (IN)
Auditor: Cliftonlarsonallen

AI Summary

  • Core Issue: Suspension and debarment checks were not conducted for 3 out of 6 contracts, violating federal requirements.
  • Impacted Requirements: Non-federal entities must not contract with suspended or debarred parties as per 2 CFR regulations.
  • Recommended Follow-Up: Enhance training for procurement staff to ensure compliance with suspension and debarment checks before contract approval.

Finding Text

2022 ? 002 ? Child Nutrition Cluster Procurement, Suspension and Debarment Federal Agency: U.S. Department of Agriculture Federal Program Title: Child Nutrition Cluster Assistance Listing Number: 10.553/10.555/10.559 Federal Award Identification Number and Year: FY 21 and FY 22 Pass-Through Entity: Indiana Department of Education Pass-Through Entity Number: FY 2020-2021, FY 2021-2022 Award Period: July 1, 2020 through June 30, 2022 Type of Finding: ? Significant Deficiency in Internal Control over Compliance, Other Matters. Criteria: ?Non-federal entities are prohibited from contracting with or making subawards under covered transactions to parties that are suspended or debarred. (2 CFR sections 200.212 and 200.318(h); 2 CFR section 180.300; 48 CFR section 52.209-6).? Condition: During our testing, we noted Suspension and debarment checks were not performed in accordance with applicable requirements on 3 out of the 6 contracts sampled. Questioned costs: None Context: Using a statistically valid sample, CLA selected 6 covered transactions for testing. 3 of the samples selected did not have a suspension and debarment certification prior to entering in a contract with the vendor. Cause: Improper understanding and implementation of existing policies. Effect: Contracts could be entered into with suspended or debarred vendors leading to noncompliance. Repeat Finding: No. Recommendation: We recommend the Brownsburg Community School Corporation increased training for those individuals involved in procurement and contract approval to ensure suspension and debarment checks are performed prior to awarding contracts. View of Responsible Officials: There is no disagreement with the audit finding.

Corrective Action Plan

FINDING 2022-002 Contact Person Responsible for Corrective Action: Shane Hacker, CFO; Tracy Boss, Deputy Treasurer; Jordan Ryan, Coordinator for Nutrition Services Contact Phone Number: 317-852-5726 Views of Responsible Official: We concur with the audit finding. Description of Corrective Action Plan: Moving forward, the Nutrition Services Coordinator will ensure that a certification of suspension and debarment is completed prior to approving contracts over the $150,000 threshold, per the district?s Child Nutrition Procurement Plan. Anticipated Completion Date: July 1, 2023

Categories

Procurement, Suspension & Debarment Subrecipient Monitoring

Other Findings in this Audit

  • 45277 2022-003
    Material Weakness
  • 45278 2022-002
    Significant Deficiency
  • 45279 2022-003
    Material Weakness
  • 45280 2022-002
    Significant Deficiency
  • 45281 2022-003
    Material Weakness
  • 45282 2022-002
    Significant Deficiency
  • 45283 2022-003
    Material Weakness
  • 45284 2022-002
    Significant Deficiency
  • 45285 2022-003
    Material Weakness
  • 45286 2022-002
    Significant Deficiency
  • 45287 2022-003
    Material Weakness
  • 45288 2022-002
    Significant Deficiency
  • 45289 2022-003
    Material Weakness
  • 621718 2022-002
    Significant Deficiency
  • 621719 2022-003
    Material Weakness
  • 621720 2022-002
    Significant Deficiency
  • 621721 2022-003
    Material Weakness
  • 621722 2022-002
    Significant Deficiency
  • 621723 2022-003
    Material Weakness
  • 621724 2022-002
    Significant Deficiency
  • 621725 2022-003
    Material Weakness
  • 621726 2022-002
    Significant Deficiency
  • 621727 2022-003
    Material Weakness
  • 621728 2022-002
    Significant Deficiency
  • 621729 2022-003
    Material Weakness
  • 621730 2022-002
    Significant Deficiency
  • 621731 2022-003
    Material Weakness

Programs in Audit

ALN Program Name Expenditures
10.555 National School Lunch Program School Lunch Fy 2021-2022 $4.86M
10.555 National School Lunch Program School Lunch Fy 2020-2021 $3.95M
84.027 Special Education_grants to States Fy22 $1.27M
10.555 School Breakfast Program Fy2021-2022 $1.21M
84.425 Covid-19 Education Stabilization Fund Esser II $1.06M
10.553 School Breakfast Program Fy2020-2021 $918,781
84.027 Special Education_grants to States Fy21 $596,052
84.027 Special Education_grants to States Fy20 $488,566
10.555 National School Lunch Program Commodities Fy 2021-2022 $428,655
10.555 National School Lunch Program Commodities Fy 2020-2021 $350,684
84.010 Title I Grants to Local Educational Agencies Fy21 $234,905
84.010 Title I Grants to Local Educational Agencies Fy22 $101,395
84.367 Improving Teacher Quality State Grants Title Iia 20-22 $99,818
84.425 Covid-19 Education Stabilization Fund Cares Act $96,037
84.010 Title I Grants to Local Educational Agencies Fy20 $95,791
93.778 Medical Assistance Program Fy2020-2021 $59,341
93.778 Medical Assistance Program Fy2021-2022 $43,240
84.367 Improving Teacher Quality State Grants Title Iia 21-23 $30,165
84.173 Special Education_preschool Grants Fy21 $23,455
84.173 Special Education_grants to States Fy21 $22,062
10.559 Summer Food Service Program for Children $20,377
84.424 Student Support and Academic Enrichment Program Title Iva 19-21 $18,649
84.365 English Language Acquisition State Grants Title III 20-21 $16,784
84.365 English Language Acquisition State Grants Title III 21-22 $13,140
84.424 Student Support and Academic Enrichment Program Title Iva 20-22 $10,397
84.367 Improving Teacher Quality State Grants Title Iia 19-21 $9,362
84.173 Special Education_preschool Grants Fy22 $8,952
84.173 Special Education_grants to States Fy20 $5,206
84.367 Improving Teacher Quality State Grants Title Iia 18-20 $4,562
84.365 English Language Acquisition State Grants Title III 19-21 $3,805
84.027 Special Education_grants to States Fy19 $3,757
10.649 Pandemic Ebt Administrative Costs $3,063
84.365 English Language Acquisition State Grants Title III 18-20 $1,512
84.424 Student Support and Academic Enrichment Program Title Iva 18-20 $16