2023-001 U.S. Department of the Treasury, Assistance Listing #21.027 Coronavirus State and Local Fiscal Recovery Funds for the period July 1, 2022 through June 30, 2023
Criteria: To be considered allowable costs and activities, costs charged to grant funds should be covered under the scope of the grant agreement, and for activities related to such agreement. In addition, under the requirements of fiscal management, grant recipients are required to design and implement internal controls to ensure compliance with grant requirements and their own policies and procedures.
Statement of Condition: The School Department received reimbursement for CSLRF expenditures related to contracted custodial costs not covered by the grant.
Cause: Invoices for cleaning costs were coded 100% to grants funds, and were not identified during review procedures. As a result, reimbursement was requested, and received for costs outside the grant scope.
Effect: Non-compliance with general provisions of the Uniform Guidance may affect grants received by the School Department in the future.
Recommendation: We recommend that management ensure all items charged to federal grants are for costs directly associated with the grant purpose, and allowable under the grant.
2023-002 U.S. Department of the Treasury, Assistance Listing #21.027 Coronavirus State and Local Fiscal Recovery Funds for the period July 1, 2022 through June 30, 2023
Criteria: Under the Uniform Guidance §200.320 – Methods of procurement to be followed, the School Department is required to perform procurement processes when selecting vendors. These processes can include quotes, and/or formal sealed bids.
Statement of Condition: The School Department contracted with several vendors over the micro-purchase threshold but did not retain documentation of quotes received.
Cause: An existing contract was expanded to include coverage for programs under the CSLFRF grant, but no additional quotes were received, in addition one purchase was improperly classified as sole source during the initial procurement phase.
Effect: Non-compliance with general provisions of the Uniform Guidance may affect future grants received by the School Department.
Recommendation: We recommend that management ensure procurement standards are followed for all purchases.
2023-003 U.S. Department of the Treasury, Assistance Listing #21.027 Coronavirus State and Local Fiscal Recovery Funds for the period July 1, 2022 through June 30, 2023
Criteria: Non-federal entities are prohibited from contracting with or making subawards under covered transactions to parties that are suspended, debarred, or otherwise excluded from participating in the transaction. In addition, under the requirements of fiscal management, grant recipients are required to design and implement internal controls to ensure compliance with grant requirements and their own policies and procedures.
Statement of Condition: The School Department contracted with several companies to do work under a grant-funded project and did not document that the contractor was not suspended or debarred.
Cause: Although the vendors used by the School Department are not currently suspended or debarred, no formal documentation was maintained confirming the companies in question were not suspended or debarred.
Effect: The School Department runs the risk of performing projects with parties who have been suspended or debarred, which could result in the loss of federal funding.
Recommendations: We recommend that the School Department implement procedures to annually check active vendors and contractors and document that they are not suspended, debarred, or in some way prohibited from working on School Department projects, especially those working on federally-funded projects.
2023-001 U.S. Department of the Treasury, Assistance Listing #21.027 Coronavirus State and Local Fiscal Recovery Funds for the period July 1, 2022 through June 30, 2023
Criteria: To be considered allowable costs and activities, costs charged to grant funds should be covered under the scope of the grant agreement, and for activities related to such agreement. In addition, under the requirements of fiscal management, grant recipients are required to design and implement internal controls to ensure compliance with grant requirements and their own policies and procedures.
Statement of Condition: The School Department received reimbursement for CSLRF expenditures related to contracted custodial costs not covered by the grant.
Cause: Invoices for cleaning costs were coded 100% to grants funds, and were not identified during review procedures. As a result, reimbursement was requested, and received for costs outside the grant scope.
Effect: Non-compliance with general provisions of the Uniform Guidance may affect grants received by the School Department in the future.
Recommendation: We recommend that management ensure all items charged to federal grants are for costs directly associated with the grant purpose, and allowable under the grant.
2023-002 U.S. Department of the Treasury, Assistance Listing #21.027 Coronavirus State and Local Fiscal Recovery Funds for the period July 1, 2022 through June 30, 2023
Criteria: Under the Uniform Guidance §200.320 – Methods of procurement to be followed, the School Department is required to perform procurement processes when selecting vendors. These processes can include quotes, and/or formal sealed bids.
Statement of Condition: The School Department contracted with several vendors over the micro-purchase threshold but did not retain documentation of quotes received.
Cause: An existing contract was expanded to include coverage for programs under the CSLFRF grant, but no additional quotes were received, in addition one purchase was improperly classified as sole source during the initial procurement phase.
Effect: Non-compliance with general provisions of the Uniform Guidance may affect future grants received by the School Department.
Recommendation: We recommend that management ensure procurement standards are followed for all purchases.
2023-003 U.S. Department of the Treasury, Assistance Listing #21.027 Coronavirus State and Local Fiscal Recovery Funds for the period July 1, 2022 through June 30, 2023
Criteria: Non-federal entities are prohibited from contracting with or making subawards under covered transactions to parties that are suspended, debarred, or otherwise excluded from participating in the transaction. In addition, under the requirements of fiscal management, grant recipients are required to design and implement internal controls to ensure compliance with grant requirements and their own policies and procedures.
Statement of Condition: The School Department contracted with several companies to do work under a grant-funded project and did not document that the contractor was not suspended or debarred.
Cause: Although the vendors used by the School Department are not currently suspended or debarred, no formal documentation was maintained confirming the companies in question were not suspended or debarred.
Effect: The School Department runs the risk of performing projects with parties who have been suspended or debarred, which could result in the loss of federal funding.
Recommendations: We recommend that the School Department implement procedures to annually check active vendors and contractors and document that they are not suspended, debarred, or in some way prohibited from working on School Department projects, especially those working on federally-funded projects.
2023-001 U.S. Department of the Treasury, Assistance Listing #21.027 Coronavirus State and Local Fiscal Recovery Funds for the period July 1, 2022 through June 30, 2023
Criteria: To be considered allowable costs and activities, costs charged to grant funds should be covered under the scope of the grant agreement, and for activities related to such agreement. In addition, under the requirements of fiscal management, grant recipients are required to design and implement internal controls to ensure compliance with grant requirements and their own policies and procedures.
Statement of Condition: The School Department received reimbursement for CSLRF expenditures related to contracted custodial costs not covered by the grant.
Cause: Invoices for cleaning costs were coded 100% to grants funds, and were not identified during review procedures. As a result, reimbursement was requested, and received for costs outside the grant scope.
Effect: Non-compliance with general provisions of the Uniform Guidance may affect grants received by the School Department in the future.
Recommendation: We recommend that management ensure all items charged to federal grants are for costs directly associated with the grant purpose, and allowable under the grant.
2023-002 U.S. Department of the Treasury, Assistance Listing #21.027 Coronavirus State and Local Fiscal Recovery Funds for the period July 1, 2022 through June 30, 2023
Criteria: Under the Uniform Guidance §200.320 – Methods of procurement to be followed, the School Department is required to perform procurement processes when selecting vendors. These processes can include quotes, and/or formal sealed bids.
Statement of Condition: The School Department contracted with several vendors over the micro-purchase threshold but did not retain documentation of quotes received.
Cause: An existing contract was expanded to include coverage for programs under the CSLFRF grant, but no additional quotes were received, in addition one purchase was improperly classified as sole source during the initial procurement phase.
Effect: Non-compliance with general provisions of the Uniform Guidance may affect future grants received by the School Department.
Recommendation: We recommend that management ensure procurement standards are followed for all purchases.
2023-003 U.S. Department of the Treasury, Assistance Listing #21.027 Coronavirus State and Local Fiscal Recovery Funds for the period July 1, 2022 through June 30, 2023
Criteria: Non-federal entities are prohibited from contracting with or making subawards under covered transactions to parties that are suspended, debarred, or otherwise excluded from participating in the transaction. In addition, under the requirements of fiscal management, grant recipients are required to design and implement internal controls to ensure compliance with grant requirements and their own policies and procedures.
Statement of Condition: The School Department contracted with several companies to do work under a grant-funded project and did not document that the contractor was not suspended or debarred.
Cause: Although the vendors used by the School Department are not currently suspended or debarred, no formal documentation was maintained confirming the companies in question were not suspended or debarred.
Effect: The School Department runs the risk of performing projects with parties who have been suspended or debarred, which could result in the loss of federal funding.
Recommendations: We recommend that the School Department implement procedures to annually check active vendors and contractors and document that they are not suspended, debarred, or in some way prohibited from working on School Department projects, especially those working on federally-funded projects.
2023-001 U.S. Department of the Treasury, Assistance Listing #21.027 Coronavirus State and Local Fiscal Recovery Funds for the period July 1, 2022 through June 30, 2023
Criteria: To be considered allowable costs and activities, costs charged to grant funds should be covered under the scope of the grant agreement, and for activities related to such agreement. In addition, under the requirements of fiscal management, grant recipients are required to design and implement internal controls to ensure compliance with grant requirements and their own policies and procedures.
Statement of Condition: The School Department received reimbursement for CSLRF expenditures related to contracted custodial costs not covered by the grant.
Cause: Invoices for cleaning costs were coded 100% to grants funds, and were not identified during review procedures. As a result, reimbursement was requested, and received for costs outside the grant scope.
Effect: Non-compliance with general provisions of the Uniform Guidance may affect grants received by the School Department in the future.
Recommendation: We recommend that management ensure all items charged to federal grants are for costs directly associated with the grant purpose, and allowable under the grant.
2023-002 U.S. Department of the Treasury, Assistance Listing #21.027 Coronavirus State and Local Fiscal Recovery Funds for the period July 1, 2022 through June 30, 2023
Criteria: Under the Uniform Guidance §200.320 – Methods of procurement to be followed, the School Department is required to perform procurement processes when selecting vendors. These processes can include quotes, and/or formal sealed bids.
Statement of Condition: The School Department contracted with several vendors over the micro-purchase threshold but did not retain documentation of quotes received.
Cause: An existing contract was expanded to include coverage for programs under the CSLFRF grant, but no additional quotes were received, in addition one purchase was improperly classified as sole source during the initial procurement phase.
Effect: Non-compliance with general provisions of the Uniform Guidance may affect future grants received by the School Department.
Recommendation: We recommend that management ensure procurement standards are followed for all purchases.
2023-003 U.S. Department of the Treasury, Assistance Listing #21.027 Coronavirus State and Local Fiscal Recovery Funds for the period July 1, 2022 through June 30, 2023
Criteria: Non-federal entities are prohibited from contracting with or making subawards under covered transactions to parties that are suspended, debarred, or otherwise excluded from participating in the transaction. In addition, under the requirements of fiscal management, grant recipients are required to design and implement internal controls to ensure compliance with grant requirements and their own policies and procedures.
Statement of Condition: The School Department contracted with several companies to do work under a grant-funded project and did not document that the contractor was not suspended or debarred.
Cause: Although the vendors used by the School Department are not currently suspended or debarred, no formal documentation was maintained confirming the companies in question were not suspended or debarred.
Effect: The School Department runs the risk of performing projects with parties who have been suspended or debarred, which could result in the loss of federal funding.
Recommendations: We recommend that the School Department implement procedures to annually check active vendors and contractors and document that they are not suspended, debarred, or in some way prohibited from working on School Department projects, especially those working on federally-funded projects.
2023-001 U.S. Department of the Treasury, Assistance Listing #21.027 Coronavirus State and Local Fiscal Recovery Funds for the period July 1, 2022 through June 30, 2023
Criteria: To be considered allowable costs and activities, costs charged to grant funds should be covered under the scope of the grant agreement, and for activities related to such agreement. In addition, under the requirements of fiscal management, grant recipients are required to design and implement internal controls to ensure compliance with grant requirements and their own policies and procedures.
Statement of Condition: The School Department received reimbursement for CSLRF expenditures related to contracted custodial costs not covered by the grant.
Cause: Invoices for cleaning costs were coded 100% to grants funds, and were not identified during review procedures. As a result, reimbursement was requested, and received for costs outside the grant scope.
Effect: Non-compliance with general provisions of the Uniform Guidance may affect grants received by the School Department in the future.
Recommendation: We recommend that management ensure all items charged to federal grants are for costs directly associated with the grant purpose, and allowable under the grant.
2023-002 U.S. Department of the Treasury, Assistance Listing #21.027 Coronavirus State and Local Fiscal Recovery Funds for the period July 1, 2022 through June 30, 2023
Criteria: Under the Uniform Guidance §200.320 – Methods of procurement to be followed, the School Department is required to perform procurement processes when selecting vendors. These processes can include quotes, and/or formal sealed bids.
Statement of Condition: The School Department contracted with several vendors over the micro-purchase threshold but did not retain documentation of quotes received.
Cause: An existing contract was expanded to include coverage for programs under the CSLFRF grant, but no additional quotes were received, in addition one purchase was improperly classified as sole source during the initial procurement phase.
Effect: Non-compliance with general provisions of the Uniform Guidance may affect future grants received by the School Department.
Recommendation: We recommend that management ensure procurement standards are followed for all purchases.
2023-003 U.S. Department of the Treasury, Assistance Listing #21.027 Coronavirus State and Local Fiscal Recovery Funds for the period July 1, 2022 through June 30, 2023
Criteria: Non-federal entities are prohibited from contracting with or making subawards under covered transactions to parties that are suspended, debarred, or otherwise excluded from participating in the transaction. In addition, under the requirements of fiscal management, grant recipients are required to design and implement internal controls to ensure compliance with grant requirements and their own policies and procedures.
Statement of Condition: The School Department contracted with several companies to do work under a grant-funded project and did not document that the contractor was not suspended or debarred.
Cause: Although the vendors used by the School Department are not currently suspended or debarred, no formal documentation was maintained confirming the companies in question were not suspended or debarred.
Effect: The School Department runs the risk of performing projects with parties who have been suspended or debarred, which could result in the loss of federal funding.
Recommendations: We recommend that the School Department implement procedures to annually check active vendors and contractors and document that they are not suspended, debarred, or in some way prohibited from working on School Department projects, especially those working on federally-funded projects.
2023-001 U.S. Department of the Treasury, Assistance Listing #21.027 Coronavirus State and Local Fiscal Recovery Funds for the period July 1, 2022 through June 30, 2023
Criteria: To be considered allowable costs and activities, costs charged to grant funds should be covered under the scope of the grant agreement, and for activities related to such agreement. In addition, under the requirements of fiscal management, grant recipients are required to design and implement internal controls to ensure compliance with grant requirements and their own policies and procedures.
Statement of Condition: The School Department received reimbursement for CSLRF expenditures related to contracted custodial costs not covered by the grant.
Cause: Invoices for cleaning costs were coded 100% to grants funds, and were not identified during review procedures. As a result, reimbursement was requested, and received for costs outside the grant scope.
Effect: Non-compliance with general provisions of the Uniform Guidance may affect grants received by the School Department in the future.
Recommendation: We recommend that management ensure all items charged to federal grants are for costs directly associated with the grant purpose, and allowable under the grant.
2023-002 U.S. Department of the Treasury, Assistance Listing #21.027 Coronavirus State and Local Fiscal Recovery Funds for the period July 1, 2022 through June 30, 2023
Criteria: Under the Uniform Guidance §200.320 – Methods of procurement to be followed, the School Department is required to perform procurement processes when selecting vendors. These processes can include quotes, and/or formal sealed bids.
Statement of Condition: The School Department contracted with several vendors over the micro-purchase threshold but did not retain documentation of quotes received.
Cause: An existing contract was expanded to include coverage for programs under the CSLFRF grant, but no additional quotes were received, in addition one purchase was improperly classified as sole source during the initial procurement phase.
Effect: Non-compliance with general provisions of the Uniform Guidance may affect future grants received by the School Department.
Recommendation: We recommend that management ensure procurement standards are followed for all purchases.
2023-003 U.S. Department of the Treasury, Assistance Listing #21.027 Coronavirus State and Local Fiscal Recovery Funds for the period July 1, 2022 through June 30, 2023
Criteria: Non-federal entities are prohibited from contracting with or making subawards under covered transactions to parties that are suspended, debarred, or otherwise excluded from participating in the transaction. In addition, under the requirements of fiscal management, grant recipients are required to design and implement internal controls to ensure compliance with grant requirements and their own policies and procedures.
Statement of Condition: The School Department contracted with several companies to do work under a grant-funded project and did not document that the contractor was not suspended or debarred.
Cause: Although the vendors used by the School Department are not currently suspended or debarred, no formal documentation was maintained confirming the companies in question were not suspended or debarred.
Effect: The School Department runs the risk of performing projects with parties who have been suspended or debarred, which could result in the loss of federal funding.
Recommendations: We recommend that the School Department implement procedures to annually check active vendors and contractors and document that they are not suspended, debarred, or in some way prohibited from working on School Department projects, especially those working on federally-funded projects.