Finding Text
Federal Program Name: Special Education Cluster
Federal Agency: Department of Education
Federal Assistance Listing Title and Number: Special Education Grants to States, 84.027 and 84.173
Criteria or Specific Requirement: Procurement, suspension, and debarment - CFR Part 180.300 states, “when you enter into a covered transaction with another person at the next lower tier, you must verify that the person with whom you intend to do business is not excluded or disqualified.” This is a repeat finding from the prior year (2023-001).
Condition: An effective internal control system was not in place at the School Corporation to ensure compliance with federal requirements related to the procurement, suspension, and debarment compliance requirements. (Other Instance of Noncompliance and deficiency)
Questioned Costs: None noted
Context: The School Corporation entered into contracts with vendors that were reimbursed through funds granted under the Special Education Grants to States Program. The School Corporation failed to retain documentation of the verification of suspension or disbarment through an annual check of SAMS for such vendors.
Effect: Goods or services were procured without retaining documentation that appropriate compliance guidelines were followed.
Cause: The School Corporation’s internal controls did not require retention of suspension and debarment checks being performed.
Recommendation: Management should perform a review to ensure controls in place are followed and documented for all applicable vendors and that documentation is retained to show the necessary suspension and debarment checks are completed regularly.
Views of Responsible Officials and Planned Corrective Action: The District notes the finding as presented. See Corrective Action Plan prepared by management
Persons responsible for implementing: Matthew Miles, CFO
Anticipated completion date: July 15, 2025.