Finding 621861 (2022-002)

Significant Deficiency
Requirement
I
Questioned Costs
-
Year
2022
Accepted
2023-01-01
Audit: 45998
Organization: School District of La Crosse (WI)

AI Summary

  • Core Issue: The District failed to check if vendors were suspended or debarred before contracting, risking noncompliance with federal regulations.
  • Impacted Requirements: Compliance with procurement rules under the Child Nutrition Cluster, specifically regarding contracts over $25,000.
  • Recommended Follow-Up: The District should update its policies to ensure proper checks for vendor eligibility and maintain compliance with suspension and debarment requirements.

Finding Text

2022-002 Child Nutrition Cluster ? Suspension & Debarment Federal Agency: U.S. Department of Agriculture Federal Program Title: Child Nutrition Cluster Federal CFDA: 10.553, 10.555, & 10.559 Pass-Through Agency: Wisconsin Department of Public Instruction Pass-Through Numbers: 2022-322849-DPI-SB-546, 2022-322849-DPI-SB-SEVERE-546, 2022-322849-DPI-NSL-547, 2022-322849-DPI-SK_NSLAE-561, 2022-322849-DPI-SFSP-561 Award Period: September 1, 2021 - June 30, 2022 Type of Finding: Significant deficiency in internal control over compliance Compliance Requirement: Procurement, Suspension & Debarment Criteria: Non-federal entities are prohibited from contracting with or making subawards under covered transactions to parties that are suspended or debarred. ?Covered transactions? include contracts for goods and services awarded under a non-procurement transaction (e.g., grant or cooperative agreement) that are expected to equal or exceed $25,000 or meet certain other criteria as specified in 2 CFR section 180.220. Condition: The District did not maintain documentation that a search for suspension and debarment was performed for select vendors within the food service program. Questioned costs: None Context: Of the five sampled vendors, none of them had a review of suspension and debarment over procurement. Cause: The District did not have a procedure in place to perform a search for suspension and department associated for vendors with cumulative procurement transactions in excess of the $25,000 threshold. Effect: Certain vendors could be used that are considered suspended or debarred by the federal government resulting in noncompliance. Repeat finding: No Recommendation: We recommend that the District review its policies over suspension and debarment review to ensure they are maintaining compliance and controls over verifying or contracting with vendors that are allowable. Views of responsible officials: There is no disagreement with the audit finding.

Categories

Procurement, Suspension & Debarment

Other Findings in this Audit

  • 45419 2022-002
    Significant Deficiency
  • 45420 2022-003
    Significant Deficiency
  • 45421 2022-002
    Significant Deficiency
  • 45422 2022-003
    Significant Deficiency
  • 45423 2022-002
    Significant Deficiency
  • 45424 2022-003
    Significant Deficiency
  • 45425 2022-002
    Significant Deficiency
  • 45426 2022-003
    Significant Deficiency
  • 45427 2022-002
    Significant Deficiency
  • 45428 2022-003
    Significant Deficiency
  • 621862 2022-003
    Significant Deficiency
  • 621863 2022-002
    Significant Deficiency
  • 621864 2022-003
    Significant Deficiency
  • 621865 2022-002
    Significant Deficiency
  • 621866 2022-003
    Significant Deficiency
  • 621867 2022-002
    Significant Deficiency
  • 621868 2022-003
    Significant Deficiency
  • 621869 2022-002
    Significant Deficiency
  • 621870 2022-003
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
10.553 School Breakfast Program $1.42M
93.778 Medical Assistance Program $797,608
93.243 Substance Abuse and Mental Health Services_projects of Regional and National Significance $655,847
10.555 National School Lunch Program $345,323
84.027 Special Education_grants to States $336,095
10.559 Summer Food Service Program for Children $206,711
14.218 Community Development Block Grants/entitlement Grants $200,000
84.367 Improving Teacher Quality State Grants $199,901
84.424 Student Support and Academic Enrichment Program $146,584
84.048 Career and Technical Education -- Basic Grants to States $57,817
84.196 Education for Homeless Children and Youth $39,747
84.010 Title I Grants to Local Educational Agencies $32,305
84.365 English Language Acquisition State Grants $29,755
84.173 Special Education_preschool Grants $9,727
15.659 National Wildlife Refuge Fund $5,886
84.060 Indian Education_grants to Local Educational Agencies $1,948
84.425 Education Stabilization Fund $1,657