Finding 2022-001 Significant Deficiency in Internal Control Over Compliance ? Procurement, Suspension, and Debarment Identification of the federal program Award Year Agency and Pass-through Entity Federal Program Title Federal Assistance Listing Number Grant Number 2022 Department of Education ? Passed through the State of Alaska Department of Education and Early Development Special Education Cluster (IDEA) 84.027/84.173 SE 22.YKSD.01 Criteria or Specific Requirement In accordance with 2 CFR 200, the District must follow its own procurement policy which conforms to Uniform Guidance Standards. This requires the District to, among other things, ensure that it maintains procurement requisitions and supporting documents reviewed and approved by the appropriate authority, depending on the amount. Condition Procedures and controls were developed by the school district based on the Uniform Guidance to obtain quotes for any purchases above $10,000. During our audit we noted one instance in which documentation was not retained for the procurement requirements. Cause Internal controls policies were not in place to ensure the District follows its own procurement requirements for the program. Effect or Potential Effect Lack of proper internal controls over the process for obtaining and retaining appropriate documentation that quotes were received could lead to the District spending more grant funding on goods and services than necessary. Questioned Costs None. Context In our test work for procurement requirements, we noted the District did not follow the procurement policy and did not retain documentation of procurement for 1 out of 2 samples selected for test work. Identification as a repeat finding This is a repeat finding of finding 2021-001. See the attached Status of Prior Year Findings. Recommendation We recommend the District implement internal control procedures to ensure the appropriate process is being followed in relation to obtaining an adequate number of quotes. Views of responsible official The district staff have been trained in district and uniformed guidelines procurement policies in response to the prior year finding 2021-001. Further training on required documentation and necessary recordkeeping will be provided to all staff responsible for making purchases.
Finding 2022-001 Significant Deficiency in Internal Control Over Compliance ? Procurement, Suspension, and Debarment Identification of the federal program Award Year Agency and Pass-through Entity Federal Program Title Federal Assistance Listing Number Grant Number 2022 Department of Education ? Passed through the State of Alaska Department of Education and Early Development Special Education Cluster (IDEA) 84.027/84.173 SE 22.YKSD.01 Criteria or Specific Requirement In accordance with 2 CFR 200, the District must follow its own procurement policy which conforms to Uniform Guidance Standards. This requires the District to, among other things, ensure that it maintains procurement requisitions and supporting documents reviewed and approved by the appropriate authority, depending on the amount. Condition Procedures and controls were developed by the school district based on the Uniform Guidance to obtain quotes for any purchases above $10,000. During our audit we noted one instance in which documentation was not retained for the procurement requirements. Cause Internal controls policies were not in place to ensure the District follows its own procurement requirements for the program. Effect or Potential Effect Lack of proper internal controls over the process for obtaining and retaining appropriate documentation that quotes were received could lead to the District spending more grant funding on goods and services than necessary. Questioned Costs None. Context In our test work for procurement requirements, we noted the District did not follow the procurement policy and did not retain documentation of procurement for 1 out of 2 samples selected for test work. Identification as a repeat finding This is a repeat finding of finding 2021-001. See the attached Status of Prior Year Findings. Recommendation We recommend the District implement internal control procedures to ensure the appropriate process is being followed in relation to obtaining an adequate number of quotes. Views of responsible official The district staff have been trained in district and uniformed guidelines procurement policies in response to the prior year finding 2021-001. Further training on required documentation and necessary recordkeeping will be provided to all staff responsible for making purchases.
Finding 2022-001 Significant Deficiency in Internal Control Over Compliance ? Procurement, Suspension, and Debarment Identification of the federal program Award Year Agency and Pass-through Entity Federal Program Title Federal Assistance Listing Number Grant Number 2022 Department of Education ? Passed through the State of Alaska Department of Education and Early Development Special Education Cluster (IDEA) 84.027/84.173 SE 22.YKSD.01 Criteria or Specific Requirement In accordance with 2 CFR 200, the District must follow its own procurement policy which conforms to Uniform Guidance Standards. This requires the District to, among other things, ensure that it maintains procurement requisitions and supporting documents reviewed and approved by the appropriate authority, depending on the amount. Condition Procedures and controls were developed by the school district based on the Uniform Guidance to obtain quotes for any purchases above $10,000. During our audit we noted one instance in which documentation was not retained for the procurement requirements. Cause Internal controls policies were not in place to ensure the District follows its own procurement requirements for the program. Effect or Potential Effect Lack of proper internal controls over the process for obtaining and retaining appropriate documentation that quotes were received could lead to the District spending more grant funding on goods and services than necessary. Questioned Costs None. Context In our test work for procurement requirements, we noted the District did not follow the procurement policy and did not retain documentation of procurement for 1 out of 2 samples selected for test work. Identification as a repeat finding This is a repeat finding of finding 2021-001. See the attached Status of Prior Year Findings. Recommendation We recommend the District implement internal control procedures to ensure the appropriate process is being followed in relation to obtaining an adequate number of quotes. Views of responsible official The district staff have been trained in district and uniformed guidelines procurement policies in response to the prior year finding 2021-001. Further training on required documentation and necessary recordkeeping will be provided to all staff responsible for making purchases.
Finding 2022-001 Significant Deficiency in Internal Control Over Compliance ? Procurement, Suspension, and Debarment Identification of the federal program Award Year Agency and Pass-through Entity Federal Program Title Federal Assistance Listing Number Grant Number 2022 Department of Education ? Passed through the State of Alaska Department of Education and Early Development Special Education Cluster (IDEA) 84.027/84.173 SE 22.YKSD.01 Criteria or Specific Requirement In accordance with 2 CFR 200, the District must follow its own procurement policy which conforms to Uniform Guidance Standards. This requires the District to, among other things, ensure that it maintains procurement requisitions and supporting documents reviewed and approved by the appropriate authority, depending on the amount. Condition Procedures and controls were developed by the school district based on the Uniform Guidance to obtain quotes for any purchases above $10,000. During our audit we noted one instance in which documentation was not retained for the procurement requirements. Cause Internal controls policies were not in place to ensure the District follows its own procurement requirements for the program. Effect or Potential Effect Lack of proper internal controls over the process for obtaining and retaining appropriate documentation that quotes were received could lead to the District spending more grant funding on goods and services than necessary. Questioned Costs None. Context In our test work for procurement requirements, we noted the District did not follow the procurement policy and did not retain documentation of procurement for 1 out of 2 samples selected for test work. Identification as a repeat finding This is a repeat finding of finding 2021-001. See the attached Status of Prior Year Findings. Recommendation We recommend the District implement internal control procedures to ensure the appropriate process is being followed in relation to obtaining an adequate number of quotes. Views of responsible official The district staff have been trained in district and uniformed guidelines procurement policies in response to the prior year finding 2021-001. Further training on required documentation and necessary recordkeeping will be provided to all staff responsible for making purchases.
Finding 2022-001 Significant Deficiency in Internal Control Over Compliance ? Procurement, Suspension, and Debarment Identification of the federal program Award Year Agency and Pass-through Entity Federal Program Title Federal Assistance Listing Number Grant Number 2022 Department of Education ? Passed through the State of Alaska Department of Education and Early Development Special Education Cluster (IDEA) 84.027/84.173 SE 22.YKSD.01 Criteria or Specific Requirement In accordance with 2 CFR 200, the District must follow its own procurement policy which conforms to Uniform Guidance Standards. This requires the District to, among other things, ensure that it maintains procurement requisitions and supporting documents reviewed and approved by the appropriate authority, depending on the amount. Condition Procedures and controls were developed by the school district based on the Uniform Guidance to obtain quotes for any purchases above $10,000. During our audit we noted one instance in which documentation was not retained for the procurement requirements. Cause Internal controls policies were not in place to ensure the District follows its own procurement requirements for the program. Effect or Potential Effect Lack of proper internal controls over the process for obtaining and retaining appropriate documentation that quotes were received could lead to the District spending more grant funding on goods and services than necessary. Questioned Costs None. Context In our test work for procurement requirements, we noted the District did not follow the procurement policy and did not retain documentation of procurement for 1 out of 2 samples selected for test work. Identification as a repeat finding This is a repeat finding of finding 2021-001. See the attached Status of Prior Year Findings. Recommendation We recommend the District implement internal control procedures to ensure the appropriate process is being followed in relation to obtaining an adequate number of quotes. Views of responsible official The district staff have been trained in district and uniformed guidelines procurement policies in response to the prior year finding 2021-001. Further training on required documentation and necessary recordkeeping will be provided to all staff responsible for making purchases.
Finding 2022-001 Significant Deficiency in Internal Control Over Compliance ? Procurement, Suspension, and Debarment Identification of the federal program Award Year Agency and Pass-through Entity Federal Program Title Federal Assistance Listing Number Grant Number 2022 Department of Education ? Passed through the State of Alaska Department of Education and Early Development Special Education Cluster (IDEA) 84.027/84.173 SE 22.YKSD.01 Criteria or Specific Requirement In accordance with 2 CFR 200, the District must follow its own procurement policy which conforms to Uniform Guidance Standards. This requires the District to, among other things, ensure that it maintains procurement requisitions and supporting documents reviewed and approved by the appropriate authority, depending on the amount. Condition Procedures and controls were developed by the school district based on the Uniform Guidance to obtain quotes for any purchases above $10,000. During our audit we noted one instance in which documentation was not retained for the procurement requirements. Cause Internal controls policies were not in place to ensure the District follows its own procurement requirements for the program. Effect or Potential Effect Lack of proper internal controls over the process for obtaining and retaining appropriate documentation that quotes were received could lead to the District spending more grant funding on goods and services than necessary. Questioned Costs None. Context In our test work for procurement requirements, we noted the District did not follow the procurement policy and did not retain documentation of procurement for 1 out of 2 samples selected for test work. Identification as a repeat finding This is a repeat finding of finding 2021-001. See the attached Status of Prior Year Findings. Recommendation We recommend the District implement internal control procedures to ensure the appropriate process is being followed in relation to obtaining an adequate number of quotes. Views of responsible official The district staff have been trained in district and uniformed guidelines procurement policies in response to the prior year finding 2021-001. Further training on required documentation and necessary recordkeeping will be provided to all staff responsible for making purchases.
Finding 2022-001 Significant Deficiency in Internal Control Over Compliance ? Procurement, Suspension, and Debarment Identification of the federal program Award Year Agency and Pass-through Entity Federal Program Title Federal Assistance Listing Number Grant Number 2022 Department of Education ? Passed through the State of Alaska Department of Education and Early Development Special Education Cluster (IDEA) 84.027/84.173 SE 22.YKSD.01 Criteria or Specific Requirement In accordance with 2 CFR 200, the District must follow its own procurement policy which conforms to Uniform Guidance Standards. This requires the District to, among other things, ensure that it maintains procurement requisitions and supporting documents reviewed and approved by the appropriate authority, depending on the amount. Condition Procedures and controls were developed by the school district based on the Uniform Guidance to obtain quotes for any purchases above $10,000. During our audit we noted one instance in which documentation was not retained for the procurement requirements. Cause Internal controls policies were not in place to ensure the District follows its own procurement requirements for the program. Effect or Potential Effect Lack of proper internal controls over the process for obtaining and retaining appropriate documentation that quotes were received could lead to the District spending more grant funding on goods and services than necessary. Questioned Costs None. Context In our test work for procurement requirements, we noted the District did not follow the procurement policy and did not retain documentation of procurement for 1 out of 2 samples selected for test work. Identification as a repeat finding This is a repeat finding of finding 2021-001. See the attached Status of Prior Year Findings. Recommendation We recommend the District implement internal control procedures to ensure the appropriate process is being followed in relation to obtaining an adequate number of quotes. Views of responsible official The district staff have been trained in district and uniformed guidelines procurement policies in response to the prior year finding 2021-001. Further training on required documentation and necessary recordkeeping will be provided to all staff responsible for making purchases.
Finding 2022-001 Significant Deficiency in Internal Control Over Compliance ? Procurement, Suspension, and Debarment Identification of the federal program Award Year Agency and Pass-through Entity Federal Program Title Federal Assistance Listing Number Grant Number 2022 Department of Education ? Passed through the State of Alaska Department of Education and Early Development Special Education Cluster (IDEA) 84.027/84.173 SE 22.YKSD.01 Criteria or Specific Requirement In accordance with 2 CFR 200, the District must follow its own procurement policy which conforms to Uniform Guidance Standards. This requires the District to, among other things, ensure that it maintains procurement requisitions and supporting documents reviewed and approved by the appropriate authority, depending on the amount. Condition Procedures and controls were developed by the school district based on the Uniform Guidance to obtain quotes for any purchases above $10,000. During our audit we noted one instance in which documentation was not retained for the procurement requirements. Cause Internal controls policies were not in place to ensure the District follows its own procurement requirements for the program. Effect or Potential Effect Lack of proper internal controls over the process for obtaining and retaining appropriate documentation that quotes were received could lead to the District spending more grant funding on goods and services than necessary. Questioned Costs None. Context In our test work for procurement requirements, we noted the District did not follow the procurement policy and did not retain documentation of procurement for 1 out of 2 samples selected for test work. Identification as a repeat finding This is a repeat finding of finding 2021-001. See the attached Status of Prior Year Findings. Recommendation We recommend the District implement internal control procedures to ensure the appropriate process is being followed in relation to obtaining an adequate number of quotes. Views of responsible official The district staff have been trained in district and uniformed guidelines procurement policies in response to the prior year finding 2021-001. Further training on required documentation and necessary recordkeeping will be provided to all staff responsible for making purchases.