FAC Explorer

Finding 9445 (2023-004)

Significant Deficiency
Requirement
I
Questioned Costs
-
Year
2023
Accepted
2024-01-22
Audit: 12938
Organization: Douglas School District (SD)
Auditor: Ketel Thorstenson LLP

AI Summary

  • Issue: The District lacked documentation to verify that vendors paid with federal grant funds were not suspended or debarred.
  • Requirement Impacted: Compliance with the Suspension and Debarment requirement is crucial to prevent payments to restricted vendors.
  • Follow-Up: The District should implement a system to maintain proper documentation for vendor verification.

Finding Text

Finding No. 2023-004: Suspension and Debarment Federal Program Affected: Office of Local Defense Community Cooperation, ALN #12.618 Compliance Requirement: Suspension and Debarment Questioned Costs: None. Condition and Cause: The District did not have documentation supporting its verification that vendors charged to federal grant funds were not suspended and debarred vendors. Criteria and Effect: Supporting documentation for suspended and debarred vendors should be maintained in order to ensure payments are not made to restricted vendors. No vendors tested were suspended or debarred. Repeat Finding from Prior Year: No. Recommendation: The District should maintain documentation supporting its efforts to verify vendors are not suspended or debarred. Response/Corrective Action Plan: Management is in agreement with the finding. See Corrective Action Plan.

Corrective Action Plan

Finding No. 2023-004: Suspension and Debarment Responsible Individuals: Trista Olney, Business Manager Corrective Action Plan: The Business Manager will compare vendors against the list of suspended and debarred vendors. Anticipated Completion Date: Current fiscal year

Categories

Procurement, Suspension & Debarment

Other Findings in this Audit

  • 9444 2023-003
    Material Weakness
  • 585886 2023-003
    Material Weakness
  • 585887 2023-004
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
12.618 Community Economic Adjustment Assistance for Establishment Or Expansion of A Military Installation $1.78M
84.010 Title I Grants to Local Educational Agencies $694,644
84.027 Special Education_grants to States $688,079
10.555 School Breakfast Program $546,257
12.U00 National Defense Authorization Act - Section 386 $335,127
10.555 National School Lunch Program $210,607
84.367 Improving Teacher Quality State Grants $165,670
10.553 School Breakfast Program $99,143
84.424 Student Support and Academic Enrichment Program $82,991
84.126 Rehabilitation Services_vocational Rehabilitation Grants to States $70,036
84.041 Impact Aid $57,773
84.060 Indian Education_grants to Local Educational Agencies $43,959
84.173 Special Education_preschool Grants $26,614
10.559 Summer Food Service Program for Children $23,314
15.227 Distribution of Receipts to State and Local Governments $1,167
84.425 Education Stabilization Fund $609
15.226 Payments in Lieu of Taxes $89