FAC Explorer

Finding 589367 (2022-004)

Significant Deficiency Repeat Finding
Requirement
I
Questioned Costs
-
Year
2022
Accepted
2023-03-30
Audit: 17687
Organization: Bartholomew Consolidated School Corporation (IN)
Auditor: Cliftonlarsonallen LLP

AI Summary

  • Core Issue: A vendor was used for larger purchases without verifying their suspension or debarment status, violating federal compliance requirements.
  • Impacted Requirements: Nonfederal entities must ensure vendors are not debarred or suspended as per CFR Title 2 Part 200.214.
  • Recommended Follow-Up: Implement annual procedures to document vendor verification against suspension or debarment lists.

Finding Text

2022 ? 004 ? Child Nutrition Suspension and Debarment Federal Agency: U.S. Department of Agriculture Federal Program Name: Child Nutrition Cluster Assistance Listing Number: 10.553/10.555/10.559 Federal Award Identification Number and Year: FY 21 and FY 22 Pass-Through Agency: Indiana Department of Education Pass-Through Number: 2020-21 and 2021-22 Award Period: July 1, 2020 through June 30, 2022 Type of Finding: ? Significant Deficiency in Internal Control over Compliance Criteria or Specific Requirement: CFR Title 2 Part 200.214 states that nonfederal entities are subject to the nonprocurement debarment and suspension regulations implementing Executive Orders 12549 and 12689, 2 CFR part 180. These regulations restrict awards, subawards, and contracts with certain parties that are debarred, suspended, or otherwise excluded from or ineligible for participation in Federal assistance programs or activities. Nonfederal entities must verify that contracts with certain parties are not debarred, suspended, or otherwise excluded from or ineligible for participation in Federal assistance programs or activities. Condition: The deficient selection was for a vendor that is typically only used for small purchases that do not exceed the suspension and debarment threshold, however during the audit period, the client procured larger-value equipment from this vendor, leading the total purchases to exceed the threshold. Questioned Costs: None. Context: For 1 of 4 vendors tested, documentation of the verification of the suspension/debarment status of the vendor was not provided. Cause: Procedures were not adhered to for the documentation of the verification that all vendors were not suspended or debarred from participation in Federal assistance programs or activities.2022 ? 004 ? Child Nutrition Suspension and Debarment (Continued) Effect: While this did not occur in the instance identified in this finding, lack of verification of vendors? debarment or suspension status could cause federal grant funds to be expended with vendors that are excluded from participation in Federal assistance programs or activities. Repeat Finding: Yes. Recommendation: We recommend procedures be implemented to annually (at a minimum) document the verification that all vendors are not suspended or debarred from participation in Federal assistance programs or activities. Views of Responsible Officials: Management agrees with the finding.

Categories

Procurement, Suspension & Debarment

Other Findings in this Audit

  • 12896 2022-002
    Significant Deficiency Repeat
  • 12897 2022-003
    Significant Deficiency Repeat
  • 12898 2022-004
    Significant Deficiency Repeat
  • 12899 2022-002
    Significant Deficiency Repeat
  • 12900 2022-003
    Significant Deficiency Repeat
  • 12901 2022-004
    Significant Deficiency Repeat
  • 12902 2022-002
    Significant Deficiency Repeat
  • 12903 2022-003
    Significant Deficiency Repeat
  • 12904 2022-004
    Significant Deficiency Repeat
  • 12905 2022-002
    Significant Deficiency Repeat
  • 12906 2022-003
    Significant Deficiency Repeat
  • 12907 2022-004
    Significant Deficiency Repeat
  • 12908 2022-002
    Significant Deficiency Repeat
  • 12909 2022-003
    Significant Deficiency Repeat
  • 12910 2022-004
    Significant Deficiency Repeat
  • 12911 2022-002
    Significant Deficiency Repeat
  • 12912 2022-003
    Significant Deficiency Repeat
  • 12913 2022-004
    Significant Deficiency Repeat
  • 12914 2022-002
    Significant Deficiency Repeat
  • 12915 2022-003
    Significant Deficiency Repeat
  • 12916 2022-004
    Significant Deficiency Repeat
  • 12917 2022-002
    Significant Deficiency Repeat
  • 12918 2022-003
    Significant Deficiency Repeat
  • 12919 2022-004
    Significant Deficiency Repeat
  • 12920 2022-002
    Significant Deficiency Repeat
  • 12921 2022-003
    Significant Deficiency Repeat
  • 12922 2022-004
    Significant Deficiency Repeat
  • 12923 2022-002
    Significant Deficiency Repeat
  • 12924 2022-003
    Significant Deficiency Repeat
  • 12925 2022-004
    Significant Deficiency Repeat
  • 12926 2022-002
    Significant Deficiency Repeat
  • 12927 2022-003
    Significant Deficiency Repeat
  • 12928 2022-004
    Significant Deficiency Repeat
  • 589338 2022-002
    Significant Deficiency Repeat
  • 589339 2022-003
    Significant Deficiency Repeat
  • 589340 2022-004
    Significant Deficiency Repeat
  • 589341 2022-002
    Significant Deficiency Repeat
  • 589342 2022-003
    Significant Deficiency Repeat
  • 589343 2022-004
    Significant Deficiency Repeat
  • 589344 2022-002
    Significant Deficiency Repeat
  • 589345 2022-003
    Significant Deficiency Repeat
  • 589346 2022-004
    Significant Deficiency Repeat
  • 589347 2022-002
    Significant Deficiency Repeat
  • 589348 2022-003
    Significant Deficiency Repeat
  • 589349 2022-004
    Significant Deficiency Repeat
  • 589350 2022-002
    Significant Deficiency Repeat
  • 589351 2022-003
    Significant Deficiency Repeat
  • 589352 2022-004
    Significant Deficiency Repeat
  • 589353 2022-002
    Significant Deficiency Repeat
  • 589354 2022-003
    Significant Deficiency Repeat
  • 589355 2022-004
    Significant Deficiency Repeat
  • 589356 2022-002
    Significant Deficiency Repeat
  • 589357 2022-003
    Significant Deficiency Repeat
  • 589358 2022-004
    Significant Deficiency Repeat
  • 589359 2022-002
    Significant Deficiency Repeat
  • 589360 2022-003
    Significant Deficiency Repeat
  • 589361 2022-004
    Significant Deficiency Repeat
  • 589362 2022-002
    Significant Deficiency Repeat
  • 589363 2022-003
    Significant Deficiency Repeat
  • 589364 2022-004
    Significant Deficiency Repeat
  • 589365 2022-002
    Significant Deficiency Repeat
  • 589366 2022-003
    Significant Deficiency Repeat
  • 589368 2022-002
    Significant Deficiency Repeat
  • 589369 2022-003
    Significant Deficiency Repeat
  • 589370 2022-004
    Significant Deficiency Repeat

Programs in Audit

ALN Program Name Expenditures
84.425 Education Stabilization Fund $2.66M
10.553 School Breakfast Program $1.37M
10.555 National School Lunch Program $574,183
84.287 Twenty-First Century Community Learning Centers $266,026
10.559 Summer Food Service Program for Children $222,944
84.041 Impact Aid $211,627
93.575 Child Care and Development Block Grant $130,794
84.365 English Language Acquisition State Grants $103,013
84.010 Title I Grants to Local Educational Agencies $54,566
93.778 Medical Assistance Program $52,593
84.048 Career and Technical Education -- Basic Grants to States $21,535
84.173 Special Education_preschool Grants $21,074
84.027 Special Education_grants to States $16,772
21.019 Coronavirus Relief Fund $6,728
10.649 Pandemic Ebt Administrative Costs $5,814
84.002 Adult Education - Basic Grants to States $2,320
84.367 Improving Teacher Quality State Grants $2,174
84.424 Student Support and Academic Enrichment Program $255