Finding Text
2022 ? 001 ? Child Nutrition Cluster ? Suspension and Debarment Federal Agency: U.S. Department of Agriculture Federal Program Title: Child Nutrition Cluster Assistance Listing Number: 10.553/10.555/10.559 Federal Award Identification Number and Year: FY 2020-2021 and FY 2021-2022 Pass-Through Entity: Indiana Department of Education Pass-Through Entity Number: FY 2020-2021, FY 2021-2022 Award Period: July 1, 2020 through June 30, 2022 Type of Finding: ? Significant Deficiency in Internal Control over Compliance, Other Matters. Criteria: Non-federal entities are prohibited from contracting with or making subawards under covered transactions to parties that are suspended or debarred. (2 CFR sections 200.212 and 200.318(h); 2 CFR section 180.300; 48 CFR section 52.209-6) Condition: During our testing, we noted the Westfield-Washington Schools did not have a policy to review vendors to ensure they were not suspended or debarred. Questioned costs: None Context: Although Westfield Washington School Corporation did not have a policy in place in conformity with the federal Uniform Guidance criteria, the entities with which the Westfield Washington School Corporation made purchases from were not suspended or debarred. Cause: Improper understanding and implementation of federal Uniform Guidance policies. Effect: Contracts could be entered into with suspended or debarred vendors leading to noncompliance. Repeat Finding: Yes Recommendation: We recommend the Westfield-Washington Schools increased training for those individuals involved in procurement and contract approval to ensure all federal Uniform Guidance requirements such as suspension and debarment checks are performed prior to awarding contracts. View of Responsible Officials: There is no disagreement with the audit finding.