Audit 28938

FY End
2022-06-30
Total Expended
$1.85M
Findings
10
Programs
10
Year: 2022 Accepted: 2023-03-29

Organization Exclusion Status:

Checking exclusion status...

Findings

ID Ref Severity Repeat Requirement
33815 2022-001 Material Weakness - I
33816 2022-001 Material Weakness - I
33817 2022-001 Material Weakness - I
33818 2022-001 Material Weakness - I
33819 2022-001 Material Weakness - I
610257 2022-001 Material Weakness - I
610258 2022-001 Material Weakness - I
610259 2022-001 Material Weakness - I
610260 2022-001 Material Weakness - I
610261 2022-001 Material Weakness - I

Programs

ALN Program Spent Major Findings
84.027 Special Education_grants to States $234,441 - 0
84.010 Title I Grants to Local Educational Agencies $176,739 - 0
10.553 School Breakfast Program $133,620 - 0
10.555 National School Lunch Program $35,275 - 0
84.424 Student Support and Academic Enrichment Program $14,380 - 0
84.425 Education Stabilization Fund $11,739 Yes 1
84.367 Improving Teacher Quality State Grants $931 - 0
93.778 Medical Assistance Program $789 - 0
84.173 Special Education_preschool Grants $664 - 0
10.649 Pandemic Ebt Administrative Costs $614 - 0

Contacts

Name Title Type
Q2R3QG8GPQ39 Jennifer Foringer Auditee
7248832310 Steven J Cypher Auditor
No contacts on file

Notes to SEFA

Title: Basis of Presentation Accounting Policies: (1)Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Negative amounts shown on the Schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years.(2)Pass-through entity identifying numbers are presented where available. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. The accompanying schedule of expenditures of federal awards (the Schedule) includes federal award activity of Jefferson-Morgan School District (the School District) under programs of the federal government for the year ended June 30, 2022. The information in this Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of Jefferson-Morgan District, it is not intended to and does not present the financial position, changes in net position, or cash flows of Jefferson-Morgan School District.
Title: Food Distribution Accounting Policies: (1)Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Negative amounts shown on the Schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years.(2)Pass-through entity identifying numbers are presented where available. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. Nonmonetary assistance is reported in the Schedule at the fair market value of the commodities received and disbursed. At June 30, 2022, the District had food commodities totaling $13,771 in inventory.

Finding Details

Finding Criteria ? A component of compliance relating to federal awards is maintaining records sufficient to detail the history of procurement. These records will include, but are not necessarily limited to, the following: Rationale for the method of procurement, selection of contract type, contractor selection or rejection, and the basis for the contract price. Condition Found ? The District used federal ESSER funds to make purchases greater than $10,000 to $21,900 without obtaining at least three quotes, made purchases greater than $21,900 and did not obtain at least three public bids. Cause of the Finding ? The District was under the false notion that purchases made through the Commonwealth of Pennsylvania?s cooperative purchasing program COSTARS satisfied compliance requirement of quote/bid requirements for federal purchases. Effect of the Finding ? The District was not in compliance with procurement requirements for federal funds. Questioned Costs ? Purchases made under the false notion that COSTARS satisfied three-quote requirement total $23,077 (3% of ESSERS expense), and satisfied three-bid requirement total $247,987 (27% of ESSERS expense). Recommendations - Documentation is key for all federal purchases. A purchase price from cooperative purchasing programs can be considered one competitive price proposal and cannot replace a procurement process. Advertise when appropriate, obtain adequate quote/bid information from three vendors, and thoroughly document the ?reason? and ?cost analysis? of sole source noncompetitive procurement exceptions. Management's Response - The District will follow the policy for quotation/bid requirements for federal purchases and not use cooperative purchasing programs as the only source of quotations/bids for federal purchases. The District will also improve documentation relating to purchases that meet sole source criteria.
Finding Criteria ? A component of compliance relating to federal awards is maintaining records sufficient to detail the history of procurement. These records will include, but are not necessarily limited to, the following: Rationale for the method of procurement, selection of contract type, contractor selection or rejection, and the basis for the contract price. Condition Found ? The District used federal ESSER funds to make purchases greater than $10,000 to $21,900 without obtaining at least three quotes, made purchases greater than $21,900 and did not obtain at least three public bids. Cause of the Finding ? The District was under the false notion that purchases made through the Commonwealth of Pennsylvania?s cooperative purchasing program COSTARS satisfied compliance requirement of quote/bid requirements for federal purchases. Effect of the Finding ? The District was not in compliance with procurement requirements for federal funds. Questioned Costs ? Purchases made under the false notion that COSTARS satisfied three-quote requirement total $23,077 (3% of ESSERS expense), and satisfied three-bid requirement total $247,987 (27% of ESSERS expense). Recommendations - Documentation is key for all federal purchases. A purchase price from cooperative purchasing programs can be considered one competitive price proposal and cannot replace a procurement process. Advertise when appropriate, obtain adequate quote/bid information from three vendors, and thoroughly document the ?reason? and ?cost analysis? of sole source noncompetitive procurement exceptions. Management's Response - The District will follow the policy for quotation/bid requirements for federal purchases and not use cooperative purchasing programs as the only source of quotations/bids for federal purchases. The District will also improve documentation relating to purchases that meet sole source criteria.
Finding Criteria ? A component of compliance relating to federal awards is maintaining records sufficient to detail the history of procurement. These records will include, but are not necessarily limited to, the following: Rationale for the method of procurement, selection of contract type, contractor selection or rejection, and the basis for the contract price. Condition Found ? The District used federal ESSER funds to make purchases greater than $10,000 to $21,900 without obtaining at least three quotes, made purchases greater than $21,900 and did not obtain at least three public bids. Cause of the Finding ? The District was under the false notion that purchases made through the Commonwealth of Pennsylvania?s cooperative purchasing program COSTARS satisfied compliance requirement of quote/bid requirements for federal purchases. Effect of the Finding ? The District was not in compliance with procurement requirements for federal funds. Questioned Costs ? Purchases made under the false notion that COSTARS satisfied three-quote requirement total $23,077 (3% of ESSERS expense), and satisfied three-bid requirement total $247,987 (27% of ESSERS expense). Recommendations - Documentation is key for all federal purchases. A purchase price from cooperative purchasing programs can be considered one competitive price proposal and cannot replace a procurement process. Advertise when appropriate, obtain adequate quote/bid information from three vendors, and thoroughly document the ?reason? and ?cost analysis? of sole source noncompetitive procurement exceptions. Management's Response - The District will follow the policy for quotation/bid requirements for federal purchases and not use cooperative purchasing programs as the only source of quotations/bids for federal purchases. The District will also improve documentation relating to purchases that meet sole source criteria.
Finding Criteria ? A component of compliance relating to federal awards is maintaining records sufficient to detail the history of procurement. These records will include, but are not necessarily limited to, the following: Rationale for the method of procurement, selection of contract type, contractor selection or rejection, and the basis for the contract price. Condition Found ? The District used federal ESSER funds to make purchases greater than $10,000 to $21,900 without obtaining at least three quotes, made purchases greater than $21,900 and did not obtain at least three public bids. Cause of the Finding ? The District was under the false notion that purchases made through the Commonwealth of Pennsylvania?s cooperative purchasing program COSTARS satisfied compliance requirement of quote/bid requirements for federal purchases. Effect of the Finding ? The District was not in compliance with procurement requirements for federal funds. Questioned Costs ? Purchases made under the false notion that COSTARS satisfied three-quote requirement total $23,077 (3% of ESSERS expense), and satisfied three-bid requirement total $247,987 (27% of ESSERS expense). Recommendations - Documentation is key for all federal purchases. A purchase price from cooperative purchasing programs can be considered one competitive price proposal and cannot replace a procurement process. Advertise when appropriate, obtain adequate quote/bid information from three vendors, and thoroughly document the ?reason? and ?cost analysis? of sole source noncompetitive procurement exceptions. Management's Response - The District will follow the policy for quotation/bid requirements for federal purchases and not use cooperative purchasing programs as the only source of quotations/bids for federal purchases. The District will also improve documentation relating to purchases that meet sole source criteria.
Finding Criteria ? A component of compliance relating to federal awards is maintaining records sufficient to detail the history of procurement. These records will include, but are not necessarily limited to, the following: Rationale for the method of procurement, selection of contract type, contractor selection or rejection, and the basis for the contract price. Condition Found ? The District used federal ESSER funds to make purchases greater than $10,000 to $21,900 without obtaining at least three quotes, made purchases greater than $21,900 and did not obtain at least three public bids. Cause of the Finding ? The District was under the false notion that purchases made through the Commonwealth of Pennsylvania?s cooperative purchasing program COSTARS satisfied compliance requirement of quote/bid requirements for federal purchases. Effect of the Finding ? The District was not in compliance with procurement requirements for federal funds. Questioned Costs ? Purchases made under the false notion that COSTARS satisfied three-quote requirement total $23,077 (3% of ESSERS expense), and satisfied three-bid requirement total $247,987 (27% of ESSERS expense). Recommendations - Documentation is key for all federal purchases. A purchase price from cooperative purchasing programs can be considered one competitive price proposal and cannot replace a procurement process. Advertise when appropriate, obtain adequate quote/bid information from three vendors, and thoroughly document the ?reason? and ?cost analysis? of sole source noncompetitive procurement exceptions. Management's Response - The District will follow the policy for quotation/bid requirements for federal purchases and not use cooperative purchasing programs as the only source of quotations/bids for federal purchases. The District will also improve documentation relating to purchases that meet sole source criteria.
Finding Criteria ? A component of compliance relating to federal awards is maintaining records sufficient to detail the history of procurement. These records will include, but are not necessarily limited to, the following: Rationale for the method of procurement, selection of contract type, contractor selection or rejection, and the basis for the contract price. Condition Found ? The District used federal ESSER funds to make purchases greater than $10,000 to $21,900 without obtaining at least three quotes, made purchases greater than $21,900 and did not obtain at least three public bids. Cause of the Finding ? The District was under the false notion that purchases made through the Commonwealth of Pennsylvania?s cooperative purchasing program COSTARS satisfied compliance requirement of quote/bid requirements for federal purchases. Effect of the Finding ? The District was not in compliance with procurement requirements for federal funds. Questioned Costs ? Purchases made under the false notion that COSTARS satisfied three-quote requirement total $23,077 (3% of ESSERS expense), and satisfied three-bid requirement total $247,987 (27% of ESSERS expense). Recommendations - Documentation is key for all federal purchases. A purchase price from cooperative purchasing programs can be considered one competitive price proposal and cannot replace a procurement process. Advertise when appropriate, obtain adequate quote/bid information from three vendors, and thoroughly document the ?reason? and ?cost analysis? of sole source noncompetitive procurement exceptions. Management's Response - The District will follow the policy for quotation/bid requirements for federal purchases and not use cooperative purchasing programs as the only source of quotations/bids for federal purchases. The District will also improve documentation relating to purchases that meet sole source criteria.
Finding Criteria ? A component of compliance relating to federal awards is maintaining records sufficient to detail the history of procurement. These records will include, but are not necessarily limited to, the following: Rationale for the method of procurement, selection of contract type, contractor selection or rejection, and the basis for the contract price. Condition Found ? The District used federal ESSER funds to make purchases greater than $10,000 to $21,900 without obtaining at least three quotes, made purchases greater than $21,900 and did not obtain at least three public bids. Cause of the Finding ? The District was under the false notion that purchases made through the Commonwealth of Pennsylvania?s cooperative purchasing program COSTARS satisfied compliance requirement of quote/bid requirements for federal purchases. Effect of the Finding ? The District was not in compliance with procurement requirements for federal funds. Questioned Costs ? Purchases made under the false notion that COSTARS satisfied three-quote requirement total $23,077 (3% of ESSERS expense), and satisfied three-bid requirement total $247,987 (27% of ESSERS expense). Recommendations - Documentation is key for all federal purchases. A purchase price from cooperative purchasing programs can be considered one competitive price proposal and cannot replace a procurement process. Advertise when appropriate, obtain adequate quote/bid information from three vendors, and thoroughly document the ?reason? and ?cost analysis? of sole source noncompetitive procurement exceptions. Management's Response - The District will follow the policy for quotation/bid requirements for federal purchases and not use cooperative purchasing programs as the only source of quotations/bids for federal purchases. The District will also improve documentation relating to purchases that meet sole source criteria.
Finding Criteria ? A component of compliance relating to federal awards is maintaining records sufficient to detail the history of procurement. These records will include, but are not necessarily limited to, the following: Rationale for the method of procurement, selection of contract type, contractor selection or rejection, and the basis for the contract price. Condition Found ? The District used federal ESSER funds to make purchases greater than $10,000 to $21,900 without obtaining at least three quotes, made purchases greater than $21,900 and did not obtain at least three public bids. Cause of the Finding ? The District was under the false notion that purchases made through the Commonwealth of Pennsylvania?s cooperative purchasing program COSTARS satisfied compliance requirement of quote/bid requirements for federal purchases. Effect of the Finding ? The District was not in compliance with procurement requirements for federal funds. Questioned Costs ? Purchases made under the false notion that COSTARS satisfied three-quote requirement total $23,077 (3% of ESSERS expense), and satisfied three-bid requirement total $247,987 (27% of ESSERS expense). Recommendations - Documentation is key for all federal purchases. A purchase price from cooperative purchasing programs can be considered one competitive price proposal and cannot replace a procurement process. Advertise when appropriate, obtain adequate quote/bid information from three vendors, and thoroughly document the ?reason? and ?cost analysis? of sole source noncompetitive procurement exceptions. Management's Response - The District will follow the policy for quotation/bid requirements for federal purchases and not use cooperative purchasing programs as the only source of quotations/bids for federal purchases. The District will also improve documentation relating to purchases that meet sole source criteria.
Finding Criteria ? A component of compliance relating to federal awards is maintaining records sufficient to detail the history of procurement. These records will include, but are not necessarily limited to, the following: Rationale for the method of procurement, selection of contract type, contractor selection or rejection, and the basis for the contract price. Condition Found ? The District used federal ESSER funds to make purchases greater than $10,000 to $21,900 without obtaining at least three quotes, made purchases greater than $21,900 and did not obtain at least three public bids. Cause of the Finding ? The District was under the false notion that purchases made through the Commonwealth of Pennsylvania?s cooperative purchasing program COSTARS satisfied compliance requirement of quote/bid requirements for federal purchases. Effect of the Finding ? The District was not in compliance with procurement requirements for federal funds. Questioned Costs ? Purchases made under the false notion that COSTARS satisfied three-quote requirement total $23,077 (3% of ESSERS expense), and satisfied three-bid requirement total $247,987 (27% of ESSERS expense). Recommendations - Documentation is key for all federal purchases. A purchase price from cooperative purchasing programs can be considered one competitive price proposal and cannot replace a procurement process. Advertise when appropriate, obtain adequate quote/bid information from three vendors, and thoroughly document the ?reason? and ?cost analysis? of sole source noncompetitive procurement exceptions. Management's Response - The District will follow the policy for quotation/bid requirements for federal purchases and not use cooperative purchasing programs as the only source of quotations/bids for federal purchases. The District will also improve documentation relating to purchases that meet sole source criteria.
Finding Criteria ? A component of compliance relating to federal awards is maintaining records sufficient to detail the history of procurement. These records will include, but are not necessarily limited to, the following: Rationale for the method of procurement, selection of contract type, contractor selection or rejection, and the basis for the contract price. Condition Found ? The District used federal ESSER funds to make purchases greater than $10,000 to $21,900 without obtaining at least three quotes, made purchases greater than $21,900 and did not obtain at least three public bids. Cause of the Finding ? The District was under the false notion that purchases made through the Commonwealth of Pennsylvania?s cooperative purchasing program COSTARS satisfied compliance requirement of quote/bid requirements for federal purchases. Effect of the Finding ? The District was not in compliance with procurement requirements for federal funds. Questioned Costs ? Purchases made under the false notion that COSTARS satisfied three-quote requirement total $23,077 (3% of ESSERS expense), and satisfied three-bid requirement total $247,987 (27% of ESSERS expense). Recommendations - Documentation is key for all federal purchases. A purchase price from cooperative purchasing programs can be considered one competitive price proposal and cannot replace a procurement process. Advertise when appropriate, obtain adequate quote/bid information from three vendors, and thoroughly document the ?reason? and ?cost analysis? of sole source noncompetitive procurement exceptions. Management's Response - The District will follow the policy for quotation/bid requirements for federal purchases and not use cooperative purchasing programs as the only source of quotations/bids for federal purchases. The District will also improve documentation relating to purchases that meet sole source criteria.