FAC Explorer

Finding 613624 (2022-004)

Significant Deficiency
Requirement
I
Questioned Costs
-
Year
2022
Accepted
2023-09-04
Audit: 31772
Organization: Victor Valley Union High School District (CA)
Auditor: Eide Bailly LLP

AI Summary

  • Core Issue: The District failed to verify vendor status regarding suspension or debarment before transactions.
  • Impacted Requirements: This violates 2 CFR 200.214, which mandates verification for non-Federal entities.
  • Recommended Follow-Up: Implement stronger internal controls to ensure compliance with vendor verification requirements.

Finding Text

Federal Program Affected Program Name: COVID-19: Emergency Connectivity Fund (ECF) Program Assistance Listing Number: 32.009 Pass-Through Entity: N/A ? Direct Award Federal Agency: Federal Communications Commission Criteria or Specific Requirements In accordance with 2 CFR ?200.214 of the Uniform Guidance, non-Federal entities must verify that vendors are nor suspended or debarred prior to entering into covered transactions. Condition The District did not maintain documentation to demonstrate that they verified whether a vendor was suspended or debarred prior to entering into a covered transaction. Cause The condition identified appears to be due to lack of sufficient internal controls to ensure that program requirements are met.

Categories

Procurement, Suspension & Debarment Subrecipient Monitoring Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties

Other Findings in this Audit

  • 37180 2022-002
    Significant Deficiency
  • 37181 2022-003
    Material Weakness
  • 37182 2022-004
    Significant Deficiency
  • 613622 2022-002
    Significant Deficiency
  • 613623 2022-003
    Material Weakness

Programs in Audit

ALN Program Name Expenditures
32.009 Emergency Connectivity Fund Program $638,750
84.424 Student Support and Academic Enrichment Program $594,323
84.367 Improving Teacher Quality State Grants $447,667
84.048 Career and Technical Education -- Basic Grants to States $395,594
10.553 School Breakfast Program $384,588
84.010 Title I Grants to Local Educational Agencies $293,752
10.555 National School Lunch Program $217,267
84.425 Education Stabilization Fund $66,059
12.000 Junior Reserve Officer Training Corps - Air Force $63,014
10.558 Child and Adult Care Food Program $27,598
84.365 English Language Acquisition State Grants $5,687
84.027 Special Education_grants to States $300