Finding 6639 (2023-002)

Significant Deficiency
Requirement
I
Questioned Costs
-
Year
2023
Accepted
2023-12-27
Audit: 8590
Organization: Town of Canton (MA)

AI Summary

  • Core Issue: The School failed to verify suspension and debarment compliance for two transactions, risking non-compliance with federal regulations.
  • Impacted Requirements: Compliance with 2 CFR section 200.214, which prohibits contracting with suspended or debarred parties.
  • Recommended Follow-Up: Implement procedures to ensure all contractors are checked for suspension or debarment status before engaging in covered transactions.

Finding Text

U.S. Department of Education Passed-through the Commonwealth of Massachusetts’ Department of Elementary and Secondary Education Special Education Cluster (IDEA) – ALN 84.027 & 84.173 COVID-19 – Special Education Cluster (IDEA) – ALN 84.027X & 84.173X Significant Deficiency in Internal Controls Over Compliance Criteria: Per 2 CFR section 200.214, non-federal entities are prohibited from contracting with or making subawards under covered transactions to parties that are suspended or debarred. Condition: Suspension and debarment compliance was not verified for two covered transactions. Cause: Lack of appropriate oversight resulted in required suspension and debarment checks not being performed. Effect: Grant transactions are not supported adequately, and the School is at risk of awarding contracts to vendors not eligible to participate in federal awards programs. It was determined that none of the three vendors were suspended or debarred from federal awards. Questioned Costs: None Repeat Finding from Prior Year: No. Recommendation: The School should implement procedures to document that all contractors under covered transactions that are performing services for the grant are not suspended or debarred.

Categories

Procurement, Suspension & Debarment Internal Control / Segregation of Duties Subrecipient Monitoring Significant Deficiency

Other Findings in this Audit

  • 6629 2023-001
    Material Weakness
  • 6630 2023-001
    Material Weakness
  • 6631 2023-001
    Material Weakness
  • 6632 2023-001
    Material Weakness
  • 6633 2023-001
    Material Weakness
  • 6634 2023-001
    Material Weakness
  • 6635 2023-002
    Significant Deficiency
  • 6636 2023-002
    Significant Deficiency
  • 6637 2023-002
    Significant Deficiency
  • 6638 2023-002
    Significant Deficiency
  • 6640 2023-002
    Significant Deficiency
  • 6641 2023-003
    -
  • 6642 2023-003
    -
  • 6643 2023-003
    -
  • 6644 2023-003
    -
  • 6645 2023-003
    -
  • 6646 2023-003
    -
  • 583071 2023-001
    Material Weakness
  • 583072 2023-001
    Material Weakness
  • 583073 2023-001
    Material Weakness
  • 583074 2023-001
    Material Weakness
  • 583075 2023-001
    Material Weakness
  • 583076 2023-001
    Material Weakness
  • 583077 2023-002
    Significant Deficiency
  • 583078 2023-002
    Significant Deficiency
  • 583079 2023-002
    Significant Deficiency
  • 583080 2023-002
    Significant Deficiency
  • 583081 2023-002
    Significant Deficiency
  • 583082 2023-002
    Significant Deficiency
  • 583083 2023-003
    -
  • 583084 2023-003
    -
  • 583085 2023-003
    -
  • 583086 2023-003
    -
  • 583087 2023-003
    -
  • 583088 2023-003
    -

Programs in Audit

ALN Program Name Expenditures
21.027 Coronavirus State and Local Fiscal Recovery Funds $641,706
84.425 Education Stabilization Fund $515,343
20.505 Metropolitan Transportation Planning and State and Non-Metropolitan Planning and Research $186,583
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $118,883
10.555 National School Lunch Program $97,936
10.553 School Breakfast Program $95,735
84.027 Special Education_grants to States $80,884
16.922 Equitable Sharing Program $72,283
84.367 Improving Teacher Quality State Grants $49,097
93.276 Drug-Free Communities Support Program Grants $30,419
97.044 Assistance to Firefighters Grant $29,225
84.010 Title I Grants to Local Educational Agencies $26,906
15.916 Outdoor Recreation_acquisition, Development and Planning $19,967
84.365 English Language Acquisition State Grants $11,989
84.424 Student Support and Academic Enrichment Program $10,000
45.310 Grants to States $8,352
97.042 Emergency Management Performance Grants $4,685
20.600 State and Community Highway Safety $4,526
93.069 Public Health Emergency Preparedness $2,046
84.173 Special Education_preschool Grants $152