Finding Text
Federal Agency: US Department of Education
Federal Program Name: Special Education (IDEA) Cluster
Assistance Listing Number: 84.027, 84.027X, 84.173, and 84.173X
Pass-Through Agency: Minnesota Department of Education
Pass-Through Number(s): H027A220087, H027X210087, H173A220086, H027X210086
Award Period: July 1, 2022 – June 30, 2023
Type of Finding: Material Weakness in internal Control Over Compliance, Other Matters
Criteria or Specific
Requirement: Per 2 CRF Section 180.995, the District should have controls in place to review vendors showing they are not suspended or debarred from participating in procurement transactions that use federal funds.
Condition: During suspension and debarment testing, it was noted that the review process was not operating effectively. There was no evidence of the District verifying five out of five sampled vendors for suspension and debarment requirements prior to entering a covered transaction with the vendor. However, none of the five vendors were found to have been suspended or debarred from participating in federal programs.
Questioned Costs None
Context: None of the vendors that were tested had no review to ensure they were not suspended or debarred.
Cause: Oversight.
Effect: Lack of proper documentation of controls over compliance with suspension and debarment requirements could result in paying suspended or debarred vendors. This could ultimately results in questioned costs. After review of vendors, it was noted that no vendors used were on the suspension or debarment list.
Repeat Finding: This is not a repeat finding.
Recommendation: We recommend the District implement procedures and controls to ensure vendors are not suspended or debarred.
Views of Responsible
Officials: There is no disagreement with the finding.