Finding Text
Finding Number: 2023-003
Repeat Finding: Similar to prior year finding 2022-003
Program Name/Assistance Listing Title: Indian School Equalization, Special Education Cluster
Assistance Listing Number: 15.042, 84.027
Federal Agency: U.S. Department of the Interior, U.S. Department of Education
Federal Award Number: A22AV00792
Questioned Costs: None
Type of Finding: Noncompliance, Material Weakness
Compliance Requirement: Procurement, Suspension and Debarment
Criteria: Under 2 CFR §215.43 the School is required to implement certain procurement policies that adhere to the minimum federal requirements as outlined in 2 CFR §215.44. Non-federal entities other than States, including those operating federal programs as subrecipients of States, must follow the procurement standards set out at 2 CFR §§200.318 through 200.326. They must use their own documented procurement procedures, which reflect applicable State and local laws and regulations, provided that the procurements conform to applicable federal statutes and the Procurement requirements identified in 2 CFR part 200.
Condition: The School did not always follow procurement standards as put forth in 2 CFR §200.318 through §200.326.
Effect: Noncompliance with federal regulation that led to a qualified audit opinion over the listed federal programs as noted above.
Cause: Management oversight.
Context: For ten of 25 vendors within the Simplified Acquisition Threshold reviewed, the School did not maintain documentation that appropriate procurement procedures were performed.
Recommendation: The School should review its procurement procedures to ensure that proper procurement procedures are performed documentation is maintained to support the procurement.
Response: The School’s responses are presented in a separate document.
Contact person: Dolores Silva, Chief Financial Officer