Finding 522427 (2022-004)

Material Weakness
Requirement
I
Questioned Costs
-
Year
2022
Accepted
2025-02-07
Audit: 341722
Organization: Pierre Indian Learning Center (SD)
Auditor: Redw LLC

AI Summary

  • Core Issue: The School failed to provide proof of vendor suspension and debarment verification, violating procurement requirements.
  • Impacted Requirements: Compliance with Uniform Guidance 2 CFR 200.318-200.326, which mandates verification as part of the procurement process.
  • Recommended Follow-up: Ensure documentation of vendor verification is consistently printed and retained for all relevant purchases moving forward.

Finding Text

2022-004 — Procurement – Material Weakness in Internal Control Over Compliance and Noncompliance Federal program information: Funding agency: Department of Interior and Department of Education Passed through the Bureau of Indian Education (BIE) Title: Indian School Equalization Program (ISEP) Education Stabilization Fund (ESF) CFDA number: 15.042 and 84.425 Award number: All major program award numbers Award period: All major program periods Criteria: The Uniform Guidance 2 CFR 200.318-200.326 require verification of suspension and debarment as part of the procurement process. Condition: The School was unable to provide any evidence of verification of suspension and debarment on one of the vendors. Questioned Costs: N/A Cause: The School did not retain evidence of verification of suspension and debarment. Effect: The School was unable to provide evidence of verification of suspension and debarment. Auditor’s Recommendations: Evidence of verification of suspension and debarment to be kept. Management’s Response: Although the PILC verifies the suspension and debarment status of every vendor for potential purchases above $150,000, we had not been routinely printing documentation verifying this process. In the future, the School will be printing off evidence of a dated keyword search to demonstrate that a vendor is not listed on the www.SAM.gov suspension/debarment list for procurement purposes.

Corrective Action Plan

Although the PILC verifies the suspension and debarment status of every vendor for potential purchases above $150,000, we had not been routinely printing documentation verifying this process. In the future, the School will be printing off evidence of a dated keyword search to demonstrate that a vendor is not listed on the www.SAM.gov suspension/debarment list for procurement purposes.

Categories

Procurement, Suspension & Debarment

Other Findings in this Audit

  • 522425 2022-002
    Material Weakness Repeat
  • 522426 2022-003
    Material Weakness Repeat
  • 522428 2022-003
    Material Weakness Repeat
  • 522429 2022-004
    Material Weakness
  • 522430 2022-003
    Material Weakness Repeat
  • 522431 2022-004
    Material Weakness
  • 1098867 2022-002
    Material Weakness Repeat
  • 1098868 2022-003
    Material Weakness Repeat
  • 1098869 2022-004
    Material Weakness
  • 1098870 2022-003
    Material Weakness Repeat
  • 1098871 2022-004
    Material Weakness
  • 1098872 2022-003
    Material Weakness Repeat
  • 1098873 2022-004
    Material Weakness

Programs in Audit

ALN Program Name Expenditures
15.042 Indian School Equalization $2.70M
84.425 Education Stabilization Fund $1.13M
15.046 Administrative Cost Grants for Indian Schools $664,199
84.027 Special Education Grants to States $631,217
15.047 Indian Education Facilities, Operations, and Maintenance $530,374
84.010 Title I Grants to Local Educational Agencies $354,800
21.027 Coronavirus State and Local Fiscal Recovery Funds $330,256
10.553 School Breakfast Program $146,186
93.441 Indian Self-Determination $137,233
15.044 Indian Schools Student Transportation $28,781
84.060 Indian Education Grants to Local Educational Agencies $28,246
84.336 Teacher Quality Partnership Grants $19,810
84.424 Student Support and Academic Enrichment Program $4,611
15.151 Education Enhancements $3,113