Finding 559762 (2024-005)

Significant Deficiency
Requirement
B
Questioned Costs
-
Year
2024
Accepted
2025-05-07
Audit: 355704
Auditor: Eccezion

AI Summary

  • Core Issue: The District is not checking the SAM website for suspended or debarred vendors before making purchases over $25,000.
  • Impacted Requirements: This oversight violates federal requirements for the Elementary and Secondary Emergency Relief Fund, risking payments to ineligible vendors.
  • Recommended Follow-Up: Implement procedures to ensure regular checks of the SAM website for vendor status before any qualifying purchases.

Finding Text

FINDING NUMBER: 2024 - 005S 2. THIS FINDING IS: x New 3. Federal Program Name and Year: ELEMENTARY AND SECONDARY EMERGENCY RELIEF FUND 4. Project No.: 23-4998-D3, 25-4998-EB, 24-4998-E2, 24-4998-E3 5. CFDA No.: 84.425 6. Passed Through: ILLINOIS STATE BOARD OF EDUCATION 7. Federal Agency: U.S. DEPARTMENT OF EDUCATION 8. Criteria or specific requirement (including statutory, regulatory, or other citation): The District is required to check the SAM website for vendors suspended or debarred for purchases over $25,000. 9. Condition: No one is checking the SAM website for vendors suspended or debarred. 10. Questioned Costs: None 11. Context: The District should check the SAM website for any purchases over $25,000, however, the person in charge of the search related to ESSER grants in particular was not performing the search. 12. Effect: Grant funds could be paid out to vendors that have been suspended or debarred, which would constitute non-allowable costs. 13. Cause: The search for suspended or debarred vendors was not performed as required when spending federal funds. 14. Recommendation: We recommend that the District implements procedures to ensure that this is done going forward. 15. Management's response: Management plans to implement procedures to ensure that the person in charge of checking the status of vendors actually does this going forward.

Categories

Procurement, Suspension & Debarment Allowable Costs / Cost Principles

Other Findings in this Audit

Programs in Audit

ALN Program Name Expenditures
84.010 Title I Grants to Local Educational Agencies $377,200
84.425 Education Stabilization Fund $269,042
10.553 School Breakfast Program $167,369
84.367 Supporting Effective Instruction State Grants (formerly Improving Teacher Quality State Grants) $96,930
93.778 Medical Assistance Program $65,360
84.365 English Language Acquisition State Grants $57,835
84.027 Special Education Grants to States $40,873
84.048 Career and Technical Education -- Basic Grants to States $31,865
84.173 Special Education Preschool Grants $16,842
10.555 National School Lunch Program $6,180