EIN: 026000082
UEI: RUCLFTGL26D3
Audited by: Plodzik & Sanderson, P.A.
Oversight agency: 84 [Department of Education]
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Data as of September 2, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on May 14, 2026. Under 2 CFR 200.521(d), a pass-through entity that provided federal funds to this organization for this audit period must issue a management decision on these findings by November 14, 2026 (72 days from today).
What is a management decision? →FAC accepted this audit on January 30, 2025 — management decision was due July 30, 2025.
During of review of the School District’s procurement process, we noted that the School District awarded a contract to a vendor for a federally funded project without verifying whether the vendor was suspended or debarred prior to the execution of the contract. No evidence was provided covering whether the School District checked the SAM website, collected a certification from the company, nor adding a clause or condition in the contract. Cause: The School District’s procurement procedures did not include a step to verify the suspension or debarment status before contract award. Effect: Failure to verify the suspension or debarment status of the vendor could lead to the improper use of federal funds. If the vendor had been suspended or debarred, the School District could be subject to disallowance of costs and potential penalties, impacting future federal funding opportunities. Questioned Costs: $48,363, which represents total amount paid in fiscal year 2024. Identification as Repeat Finding: This is not a repeat finding from the prior year. Recommendation: We recommend that the School District update its procurement policies to include specific procedures for verifying the suspension and debarment status of all contractors and vendors for federally funded projects. This should be done through the three (3) available options allowed under 2 CFR 180.300. Views of Responsible Officials: Management’s views and corrective action plan is included at the end of this report.
Show full finding ▾Hide full finding ▴2024-001 Verification of Suspension and Debarment (Material Weakness) Federal Agency: Department of Education Pass-through Agency: New Hampshire Department of Education Cluster/Program: Special Education Cluster Assistance Listing Number: 84.027 Passed-through Identification: 20230607, 20240377 Compliance Requirement: Suspension and Debarment Type of Finding: Internal Control over Compliance – Material Weakness Material Noncompliance Criteria or Specific Requirement: In accordance with 2 CFR 180.300, recipients of federal funds are required to ensure that contractors, subcontractors, or vendors are not suspended or debarred from participating in federal programs before awarding any contract or procurement that exceeds $25,000. This verification must be conducted through the System for Award Management (SAM) or equivalent records. Condition: During of review of the School District’s procurement process, we noted that the School District awarded a contract to a vendor for a federally funded project without verifying whether the vendor was suspended or debarred prior to the execution of the contract. No evidence was provided covering whether the School District checked the SAM website, collected a certification from the company, nor adding a clause or condition in the contract. Cause: The School District’s procurement procedures did not include a step to verify the suspension or debarment status before contract award. Effect: Failure to verify the suspension or debarment status of the vendor could lead to the improper use of federal funds. If the vendor had been suspended or debarred, the School District could be subject to disallowance of costs and potential penalties, impacting future federal funding opportunities. Questioned Costs: $48,363, which represents total amount paid in fiscal year 2024. Identification as Repeat Finding: This is not a repeat finding from the prior year. Recommendation: We recommend that the School District update its procurement policies to include specific procedures for verifying the suspension and debarment status of all contractors and vendors for federally funded projects. This should be done through the three (3) available options allowed under 2 CFR 180.300. Views of Responsible Officials: Management’s views and corrective action plan is included at the end of this report.
The Bow School District will ensure that vendors awarded contracts are not on the suspended or debarred list. We will utilize the available listing of non-allowed vendors provided by the Federal Department of Education. Once checked, we will print our the website proof that the vendor is allowable.
FAC accepted this audit on March 29, 2024 — management decision was due September 29, 2024.
FAC accepted this audit on March 15, 2023 — management decision was due September 15, 2023.
FAC accepted this audit on January 12, 2022 — management decision was due July 12, 2022.
Data source: This information comes from the Federal Audit Clearinghouse, the official repository of Single Audit data. All data is public domain. Verify this organization's audit history at fac.gov.
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