Finding Text
2022-003 ? Procurement/Suspension and Debarment Federal Agency: U.S. Department of Agriculture Federal Program Title: Child Nutrition Cluster Assistance Listing Number: 10.553, 10.555, 10.556, and 10.559 Federal Award Identification Number and Year: 222MN061N1199 - 2022 Pass-Through Agency: Minnesota Department of Education Pass-Through Number(s): 1-0110-000 Award Period: July 1, 2021 - June 30, 2022 Type of Finding: ? Material Weakness in Internal Control over Compliance and Compliance Criteria or Specific Requirement: Per 2 CRF section 180.995, the District is required to have a policy in place to ensure entities are properly procuring goods and services and to review vendors showing they are not excluded or debarred for participating in procurement transactions that use federal funds. Condition: During procurement testing, it was noted that 2 of 2 vendors tested did not go through proper procurement procedures. During suspension and debarment testing, it was noted that the review process was not operating effectively. There was no support for review of certification regarding debarment, suspension, and responsibility for 5 of 5 vendors tested. Questioned Costs: Not applicable. Context: 2 of 2 vendors tested did not go through proper procurement procedures and 5 of 5 vendors tested did not have proper evidence of review to ensure they were not suspended or debarred. Cause: Oversight and turnover. Effect: Lack of proper documentation of controls over compliance with procurement and suspension and debarment requirements could result in paying suspended or debarred vendors. This could ultimately result in questioned costs. Repeat Finding: Yes ? Finding 2021-003 Recommendation: We recommend the District implement procedures and controls to ensure proper procurement procedures are being followed and vendors are not suspended or debarred. Views of responsible official and planned corrective actions: There is no disagreement with the finding and there is a corrective action plan in place.