Finding Text
Control Deficiencies
Suspension and Debarment – Child Nutrition Cluster
Type of Finding: Significant deficiency in internal control compliance
Federal Agency: U.S. Department of Agriculture
Federal Program Name: Child Nutrition Cluster
Assistance Listing Number: 10.553, 10.555, 10.559
Pass-Through Agency: Wisconsin Department of Instruction
Pass-Through Number(s): 2024-056328-DPI-SB-546, 2024-056328-DPI-NSL-547, 2024-056328-DPI-SFSP-586
Award Period: 7/1/23 – 6/30/24
Type of Finding: Significant Deficiency in Internal Control over Compliance
Criteria or specific requirement: The organization should have procedures for verifying that an entity with which it plans to enter a covered transaction is not debarred, suspended, or otherwise excluded (2 CFR sections 200.212 and 200.318(h); 2 CFR section 180.300; 48 CFR section 52.209-6)
Condition: The District has a policy in place that meets the requirements of Uniform Guidance, however, the policy was not followed in 2023-2024.
Questioned Costs: None noted.
Context: For 5 out of 5 vendors tested, the District did not have documentation of checking for suspension and debarment.
Cause: Due to turnover in the Food Service Director Position and related support staff, new Food Service Director was not able to produce documentation that suspension and debarment was checked for the vendors tested.
Effect: The district could potentially be using Federal Grant dollars for suspended or debarred vendors
Repeat Finding: This is not a repeat finding.
Recommendation: We recommend the District implement a process to check for suspension and debarment for all vendors exceeding the threshold for purchases.
Views of responsible officials: There is no disagreement with the finding