Finding 956895 (2023-004)

Material Weakness
Requirement
I
Questioned Costs
-
Year
2023
Accepted
2024-03-14
Audit: 295236

AI Summary

  • Core Issue: The Northern Cambria School District is not checking contractors for debarment or suspension through SAM.gov.
  • Impacted Requirements: This practice violates Section 2 CFR 200.214 of the Uniform Guidance, which mandates checks for federal assistance program eligibility.
  • Recommended Follow-Up: Management should use SAM.gov for all future contractor checks to ensure compliance with federal regulations.

Finding Text

CONDITION: The Northern Cambria School District does not routinely perform debarment and suspension checks for contractors through SAM.gov. CRITERIA: In accordance with Section 2 CFR 200.214 of the Uniform Guidance, the District is subject to the non-procurement debarment and suspension regulations implementing Executive Orders 12549 and 12689, 2 CFR part 180. These regulations restrict the awarding of contracts to certain parties that are debarred, suspended, or otherwise ineligible to participate in federal assistance programs. CAUSE: School District personnel were unaware that there was a website available to assist them in determining if a contractor/vendor was determined to be debarred or suspended from participating in federal assistance programs. EFFECT: The Northern Cambria School District did not comply with the requirements of Section 2 CFR 200.214 of the Uniform Guidance regarding the procedure required to determine whether a contractor/vendor was debarred or suspended from participating in federal assistance programs. QUESTIONED COST: None RECOMMENDATION: I am recommending that the management of the School District utilize the SAM.gov website for determining whether contractors/vendors are debarred or suspended from participating in federal assistance programs on all future applicable contract awards to ensure compliance with Section 2 CFR 200.214 of the Uniform Guidance. VIEWS OF RESPONSIBLE OFFICIALS: Management of the School District has reviewed the above noted finding and recommendation and have developed a corresponding ‘Corrective Action Plan’ to address this matter (See Corrective Action Plan).

Categories

Procurement, Suspension & Debarment

Other Findings in this Audit

  • 380451 2023-001
    Material Weakness
  • 380452 2023-003
    Material Weakness
  • 380453 2023-004
    Material Weakness
  • 380454 2023-005
    Material Weakness
  • 380455 2023-006
    Material Weakness
  • 380456 2023-001
    Material Weakness
  • 380457 2023-003
    Material Weakness
  • 380458 2023-004
    Material Weakness
  • 380459 2023-005
    Material Weakness
  • 380460 2023-006
    Material Weakness
  • 380461 2023-001
    Material Weakness
  • 380462 2023-002
    Material Weakness
  • 380463 2023-003
    Material Weakness
  • 380464 2023-004
    Material Weakness
  • 380465 2023-005
    Material Weakness
  • 380466 2023-006
    Material Weakness
  • 380467 2023-001
    Material Weakness
  • 380468 2023-002
    Material Weakness
  • 380469 2023-003
    Material Weakness
  • 380470 2023-004
    Material Weakness
  • 380471 2023-005
    Material Weakness
  • 380472 2023-006
    Material Weakness
  • 380473 2023-001
    Material Weakness
  • 380474 2023-002
    Material Weakness
  • 380475 2023-003
    Material Weakness
  • 380476 2023-004
    Material Weakness
  • 380477 2023-005
    Material Weakness
  • 380478 2023-006
    Material Weakness
  • 380479 2023-001
    Material Weakness
  • 380480 2023-002
    Material Weakness
  • 380481 2023-003
    Material Weakness
  • 380482 2023-004
    Material Weakness
  • 380483 2023-005
    Material Weakness
  • 380484 2023-006
    Material Weakness
  • 956893 2023-001
    Material Weakness
  • 956894 2023-003
    Material Weakness
  • 956896 2023-005
    Material Weakness
  • 956897 2023-006
    Material Weakness
  • 956898 2023-001
    Material Weakness
  • 956899 2023-003
    Material Weakness
  • 956900 2023-004
    Material Weakness
  • 956901 2023-005
    Material Weakness
  • 956902 2023-006
    Material Weakness
  • 956903 2023-001
    Material Weakness
  • 956904 2023-002
    Material Weakness
  • 956905 2023-003
    Material Weakness
  • 956906 2023-004
    Material Weakness
  • 956907 2023-005
    Material Weakness
  • 956908 2023-006
    Material Weakness
  • 956909 2023-001
    Material Weakness
  • 956910 2023-002
    Material Weakness
  • 956911 2023-003
    Material Weakness
  • 956912 2023-004
    Material Weakness
  • 956913 2023-005
    Material Weakness
  • 956914 2023-006
    Material Weakness
  • 956915 2023-001
    Material Weakness
  • 956916 2023-002
    Material Weakness
  • 956917 2023-003
    Material Weakness
  • 956918 2023-004
    Material Weakness
  • 956919 2023-005
    Material Weakness
  • 956920 2023-006
    Material Weakness
  • 956921 2023-001
    Material Weakness
  • 956922 2023-002
    Material Weakness
  • 956923 2023-003
    Material Weakness
  • 956924 2023-004
    Material Weakness
  • 956925 2023-005
    Material Weakness
  • 956926 2023-006
    Material Weakness

Programs in Audit

ALN Program Name Expenditures
84.027 Special Education_grants to States $210,671
84.010 Title I Grants to Local Educational Agencies $161,271
10.553 School Breakfast Program $109,639
10.555 National School Lunch Program $39,008
84.367 Improving Teacher Quality State Grants $38,486
84.425 Education Stabilization Fund $8,323
93.778 Medical Assistance Program $6,679
84.424 Student Support and Academic Enrichment Program $3,166
84.173 Special Education_preschool Grants $772
10.649 Pandemic Ebt Administrative Costs $628