Finding Text
2023 – 002 Procurement
Federal Agency: U.S. Department Education
Federal Program Name: Charter School Program
Assistance Listing Number: 84.282
Pass-Through Agency: Indiana Department of Education
Pass-Through Number(s): 72229, S282D190002
Award Period: July 1, 2022 – June 30, 2023
Type of Finding:
Significant Deficiency in Internal Control over Compliance
Criteria or specific requirement: Tile 2, Subtitle A, Chapter 2 Part 200, Subpart D, section 200.318 of
the Code of Federal Regulations requires organizations to have a written procurement policy that
includes certain requirements as it relates to procuring good and services using federal dollars.
Additionally, 2 CFR 180.995 requires that the organizations have a written policy where organizations
should perform a check to ensure vendors are not debarred.
Condition: During our testing, it was noted that the School has a written procurement policy in place,
however, the policy does not meet the federal requirements for procurement of goods and services
using federal dollars.
Questioned costs: None
Context: The School did not have appropriate policy in place that met the procurement federal
requirements.
Cause: The School’s policy has not been updated to meet the federal requirement as this was the
School’s first year for federal compliance requirements.
Effect: Without written policies that adhere to the federal regulations, it is likely that required steps in
the process may be missed. Repeat finding: No.
Recommendation: We recommend that the School review their Procurement policy and ensure that all
missing federal requirements are included in their written policies.
Views of responsible officials: There is no disagreement with the audit finding.