KASKASKIA SPECIAL EDUCATION DISTRICTLocal Government

This finding is: New Federal program name and year: Special Education IDEA Flow Through 2020 Project No.: 2020-4620 CFDA No.: 84.027 Passed Through: Illinois State Board of Education Federal Agency: United States Department of Education Criteria: Under the Procurement and Suspension and Debarment compliance requirement, management is responsible for designing internal control activities to verify and document licensure checks for all individuals paid with federal funds annually and upon change of staff. Condition: During the course of the audit it was noted that the District did not verify and document the licensure check of a subrecipient employee that was paid out of the program. The District had verified the original employee budgeted to be paid out of the program, but the subrecipient changed the employee later in the year and this employee's licensure check was not completed. Questioned Costs: This section is not applicable to this specific finding. This finding relates to the Procurement and Suspension and Debarment section of the compliance requirements of the OMB 2 CFR Part 200 Compliance Supplement. This finding does not affect costs of the program as the subrecipient employee paid out of the grant did have the proper licensure. Context: The District did not verify and document that all employees paid with federal funds were not suspended, debarred, or otherwise excluded from participating in the covered transaction (employee contract). Effect: The District is in noncompliance with the Suspension and Debarment verification and documentation requirement. Cause: The District did not verify and document licensure checks of an employee paid with federal funds upon staff change during the fiscal year. Recommendation: We recommend the district verifies and documents that employees are not suspended or debarred before they enter into a covered transaction, and also to verify the status of the employees annually and upon staff change. This can be done by checking the excluded parties list on www.sam.gov, collecting a certification/license from the employee, or adding a clause or condition to the employee's contract. Management's Response: The District will make sure to verify that all employees paid with federal funds are not suspended or debarred from receiving federal funds, this will be done before the initial contract and annually thereafter and upon staff change.

GSA_MIGRATION