Finding Text
Reference # and title: 2023-003 Internal Control over Procurement, Suspension and Debarment
Federal program and specific federal award identification: AL Number Award Year
FEDERAL GRANTER/
PASS THROUGH GRANTOR/PROGRAM NAME
United States Department of Agriculture; passed through Louisiana Department of Education
Child Nutrition Cluster:
School Breakfast Program AL #10.553 2023
National School Lunch Program AL #10.555 2023
Criteria or specific requirement: According to 2 CFR sections 180.220 and 180.995, the School Board is required
to review any vendors they are contracting with for goods and services that are expected to equal or exceed $25,000
to ensure that the vendor is not suspended or debarred from federal funds. This verification can be accomplished by
(1) checking the System for Award Management (SAM) Exclusions maintained by the General Services
Administration (GSA), (2) collecting a certification from the vendor or (3) adding a clause or condition to the
contract with the vendor.
Condition found: In testing a sample of two vendors to determine if the School Board either obtained a suspension
and debarment certification or reviewed the excluded parties listing, it was noted that the School Board could not
provide supporting documentation for one of the vendors. However, when the auditor reviewed for the vendor, it
was noted that vendor was not suspended or debarred from receiving federal funds.
Context: This finding appears to be systemic.
Possible asserted effect (cause effect):
Cause: The auditor was unable to determine the cause.
Effect: The School Board did not meet all compliance requirements related to related to procurement, suspension and debarment.
Recommendations to prevent future occurrences: The School Board should establish monitoring procedures over
vendors that are expected to equal or exceed $25,000 for the fiscal year to ensure the vendor is not suspended nor
debarred. The supporting documentation for their review should also be maintained.
Origination date and prior year reference (if applicable): This finding originated fiscal year ended June 30,
2023.
View of responsible official: It was determined that the CNP Supervisor did not maintain the necessary
documentation to verify the eligibility status of all vendors related to the suspension and debarment verification
process as required. The CNP Bookkeeper resigned in October 2023 and the Supervisor retired in December 2023.
The Lincoln Parish School Board hired a new CNP Supervisor in November 2023, and a new CNP
secretary/bookkeeper in December 2023