Finding Text
Finding No.: 2023-010
Federal Agency: U.S. Department of Education
AL Program: 84.027 Special Education Grants to States
Federal Award No.: H027A210013
Area: Procurement and Suspension and Debarment
Questioned Costs: $0
Criteria:
In accordance with applicable procurement and suspension and debarment requirements, all
contracts made by the non-Federal entity under the Federal award must contain applicable
provisions. Contractors that apply or bid for an award exceeding $100,000 must file the required
certification under the Byrd Anti-Lobbying Amendment (31 U.S.C. 1352). Each such contractor
certifies that it will not and has not used Federal appropriated funds to pay any person or
organization for influencing or attempting to influence an officer or employee of any agency,
among others.
Condition:
For 8 (or 67%) of 12 purchase orders (POs), no Byrd Anti-Lobbying certification was provided,
as follows:
Cause:
GDOE did not establish and implement controls over compliance with applicable procurement and
suspension and debarment requirements relative to Byrd Anti-Lobbying certifications and small
purchases.
Effect:
GDOE is in noncompliance with applicable procurement and suspension and debarment
requirements relative to Byrd Anti-Lobbying certifications. No questioned cost is presented as we
are unable to quantify the extent of noncompliance.
Finding No.: 2023-010, continued
Federal Agency: U.S. Department of Education
AL Program: 84.027 Special Education Grants to States
Area: Procurement and Suspension and Debarment
Questioned Costs: $0
Identified as a Repeat Finding: 2022-005
Recommendation:
Responsible personnel should establish and implement controls over compliance with applicable
procurement and suspension and debarment requirements relative to Byrd Anti-Lobbying
certifications. Prior to providing a signed purchase order to the selected contractor, responsible
personnel should verify that the contractor has provided the required Byrd Anti-Lobbying
certification.
Views of Responsible Officials:
GDOE agrees with the finding. Procurement records that were tested by E&Y auditors were from
procurements conducted prior to GDOE’s implementation of the required certifications. GDOE
had this finding in the prior year and has since made the updated changes to be standardized on all
procurements exceeding $100,000.
Plan of action and completion date:
GDOE has implemented the requirement for Byrd Anti-Lobbying Amendment certifications as
part of bid submissions exceeding $100,000. All contracts now include standardized language and
certification forms to ensure compliance.
Plan to monitor and responsible officials:
GDOE Supply Management Administrator, Carmen Charfauros, will continue to ensure that the
Byrd Anti-Lobbying certification are a part of bid submissions exceeding $100,000. The IAO will
conduct audits of GDOE’s formal procurements to ensure compliance.