Finding 946491 (2023-009)

Material Weakness
Requirement
I
Questioned Costs
-
Year
2023
Accepted
2024-02-21

AI Summary

  • Issue: The District lacks controls to ensure compliance with CFR Title 2, part 180.220 regarding vendor suspension and debarment.
  • Impacted Requirements: Non-Federal entities must not engage with suspended or debarred parties in contracts or sub-awards.
  • Recommended Follow-up: Implement internal controls to verify vendor status against suspension and debarment lists before contracting.

Finding Text

The Code of Federal Regulations (CFR) Title 2, part 180.220 states that non-Federal entities are prohibited from contracting with or making sub-awards under covered transactions to parties that are suspended or debarred. The District did not have internal controls in place over vendor suspension and debarment.

Categories

Procurement, Suspension & Debarment Subrecipient Monitoring

Other Findings in this Audit

  • 370043 2023-005
    Material Weakness
  • 370044 2023-005
    Material Weakness
  • 370045 2023-006
    Material Weakness
  • 370046 2023-006
    Material Weakness
  • 370047 2023-007
    Material Weakness Repeat
  • 370048 2023-008
    Material Weakness
  • 370049 2023-009
    Material Weakness
  • 946485 2023-005
    Material Weakness
  • 946486 2023-005
    Material Weakness
  • 946487 2023-006
    Material Weakness
  • 946488 2023-006
    Material Weakness
  • 946489 2023-007
    Material Weakness Repeat
  • 946490 2023-008
    Material Weakness

Programs in Audit

ALN Program Name Expenditures
84.425 Education Stabilization Fund $334,347
84.010 Title I Grants to Local Educational Agencies $286,189
84.027 Special Education_grants to States $265,552
10.555 National School Lunch Program $187,072
10.553 School Breakfast Program $62,621
84.367 Improving Teacher Quality State Grants $22,876
84.424 Student Support and Academic Enrichment Program $21,744
32.009 Emergency Connectivity Fund Program $14,000
84.041 Impact Aid $13,286
84.173 Special Education_preschool Grants $11,997
84.048 Career and Technical Education -- Basic Grants to States $6,849
93.778 Medical Assistance Program $984
10.649 Pandemic Ebt Administrative Costs $628