Finding Text
Procurement, Suspension and Debarment
U.S. Department of Treasury/Passed Through State of Nevada Department of Education
Federal Assistance Listing Number 21.027 – Coronavirus State and Local Fiscal
Recovery Funds – School Based Mental Health Worker Extension Project (SBMH)
(COVID-19)
Project Number 24-913-106000
Award Date – 10/17/2023–9/30/2025
Criteria – Management is responsible for implementing internal controls related to
Procurement, Suspension and Debarment, as required by the Uniform Guidance.
Condition – Evidence of the process of verifying that the vendor was not suspended or
debarred, prior to entering into a transaction with the vendor, could not be provided for
one vendor tested.
Questioned Costs – None
Context/Sampling – A non-statistical sample of one vendor out of three was selected for
testing.
Cause – The School lacked sufficient internal controls to ensure that the verification that
the vendor was not suspended or debarred occurred and was documented prior to the
expenditure.
Effect or Potential Effect – There is a risk that the School could enter into a transaction
with a vendor who is suspended or debarred.
Recommendation – We recommend maintaining records that confirm vendors have been
verified as not being suspended or debarred prior to engaging in any transactions. The
School can further include a clause in vendor contracts or obtain a certification from
vendors to this effect.
Views of Responsible Officials and Planned Corrective Actions – As of July 1, 2024, a
process was put in place to maintain evidence of verification of suspension and
debarment with SAM.gov for all required vendors.