Audit 301105

Criteria: In addition to other provisions required by the Federal Agency or Non-federal entity, all contracts made by the non-federal entity under the Federal award must contain certain provisions as provided in Appendix II of Part 200 of Uniform Guidance. Universe/Population: There was a total of 8 vendors who met the dollar threshold for complying with procurement standards. Condition: Out of the 8 vendors, a sample of 2 was selected for testing. This was a nonstatistical sample. The sample consisted of one contract for services and one for equipment. The only contract executed during the fiscal year by the School Board for services did not contain the language required by Appendix II of Part 200 of Uniform Guidance. There were no other service contracts in the population. Identification of a repeat finding: This is a repeat finding from prior year. See 2022-004. Cause: Proper internal control procedures were not developed to ensure that the required contract provisions of Appendix II of Part 200 of Uniform Guidance were included in contract agreements. Questioned Costs: Not applicable. Effect: Non-federal entities are not adequately informed of all federal regulations required to be complied with when entering into a contract with the School Board. Recommendation: The School Board should review the requirements of Appendix II of Part 200 of Uniform Guidance and establish procedures to ensure that all contracts paid with federal awards include the applicable language. View of Responsible Official: Management agrees with the finding and take corrective action. See corrective action plan submitted by management.

Criteria: In addition to other provisions required by the Federal Agency or Non-federal entity, all contracts made by the non-federal entity under the Federal award must contain certain provisions as provided in Appendix II of Part 200 of Uniform Guidance. Universe/Population: There was a total of 8 vendors who met the dollar threshold for complying with procurement standards. Condition: Out of the 8 vendors, a sample of 2 was selected for testing. This was a nonstatistical sample. The sample consisted of one contract for services and one for equipment. The only contract executed during the fiscal year by the School Board for services did not contain the language required by Appendix II of Part 200 of Uniform Guidance. There were no other service contracts in the population. Identification of a repeat finding: This is a repeat finding from prior year. See 2022-004. Cause: Proper internal control procedures were not developed to ensure that the required contract provisions of Appendix II of Part 200 of Uniform Guidance were included in contract agreements. Questioned Costs: Not applicable. Effect: Non-federal entities are not adequately informed of all federal regulations required to be complied with when entering into a contract with the School Board. Recommendation: The School Board should review the requirements of Appendix II of Part 200 of Uniform Guidance and establish procedures to ensure that all contracts paid with federal awards include the applicable language. View of Responsible Official: Management agrees with the finding and take corrective action. See corrective action plan submitted by management.

Criteria: In addition to other provisions required by the Federal Agency or Non-federal entity, all contracts made by the non-federal entity under the Federal award must contain certain provisions as provided in Appendix II of Part 200 of Uniform Guidance. Universe/Population: There was a total of 8 vendors who met the dollar threshold for complying with procurement standards. Condition: Out of the 8 vendors, a sample of 2 was selected for testing. This was a nonstatistical sample. The sample consisted of one contract for services and one for equipment. The only contract executed during the fiscal year by the School Board for services did not contain the language required by Appendix II of Part 200 of Uniform Guidance. There were no other service contracts in the population. Identification of a repeat finding: This is a repeat finding from prior year. See 2022-004. Cause: Proper internal control procedures were not developed to ensure that the required contract provisions of Appendix II of Part 200 of Uniform Guidance were included in contract agreements. Questioned Costs: Not applicable. Effect: Non-federal entities are not adequately informed of all federal regulations required to be complied with when entering into a contract with the School Board. Recommendation: The School Board should review the requirements of Appendix II of Part 200 of Uniform Guidance and establish procedures to ensure that all contracts paid with federal awards include the applicable language. View of Responsible Official: Management agrees with the finding and take corrective action. See corrective action plan submitted by management.

Criteria: In addition to other provisions required by the Federal Agency or Non-federal entity, all contracts made by the non-federal entity under the Federal award must contain certain provisions as provided in Appendix II of Part 200 of Uniform Guidance. Universe/Population: There was a total of 8 vendors who met the dollar threshold for complying with procurement standards. Condition: Out of the 8 vendors, a sample of 2 was selected for testing. This was a nonstatistical sample. The sample consisted of one contract for services and one for equipment. The only contract executed during the fiscal year by the School Board for services did not contain the language required by Appendix II of Part 200 of Uniform Guidance. There were no other service contracts in the population. Identification of a repeat finding: This is a repeat finding from prior year. See 2022-004. Cause: Proper internal control procedures were not developed to ensure that the required contract provisions of Appendix II of Part 200 of Uniform Guidance were included in contract agreements. Questioned Costs: Not applicable. Effect: Non-federal entities are not adequately informed of all federal regulations required to be complied with when entering into a contract with the School Board. Recommendation: The School Board should review the requirements of Appendix II of Part 200 of Uniform Guidance and establish procedures to ensure that all contracts paid with federal awards include the applicable language. View of Responsible Official: Management agrees with the finding and take corrective action. See corrective action plan submitted by management.

Criteria: In addition to other provisions required by the Federal Agency or Non-federal entity, all contracts made by the non-federal entity under the Federal award must contain certain provisions as provided in Appendix II of Part 200 of Uniform Guidance. Universe/Population: There was a total of 8 vendors who met the dollar threshold for complying with procurement standards. Condition: Out of the 8 vendors, a sample of 2 was selected for testing. This was a nonstatistical sample. The sample consisted of one contract for services and one for equipment. The only contract executed during the fiscal year by the School Board for services did not contain the language required by Appendix II of Part 200 of Uniform Guidance. There were no other service contracts in the population. Identification of a repeat finding: This is a repeat finding from prior year. See 2022-004. Cause: Proper internal control procedures were not developed to ensure that the required contract provisions of Appendix II of Part 200 of Uniform Guidance were included in contract agreements. Questioned Costs: Not applicable. Effect: Non-federal entities are not adequately informed of all federal regulations required to be complied with when entering into a contract with the School Board. Recommendation: The School Board should review the requirements of Appendix II of Part 200 of Uniform Guidance and establish procedures to ensure that all contracts paid with federal awards include the applicable language. View of Responsible Official: Management agrees with the finding and take corrective action. See corrective action plan submitted by management.

Criteria: In addition to other provisions required by the Federal Agency or Non-federal entity, all contracts made by the non-federal entity under the Federal award must contain certain provisions as provided in Appendix II of Part 200 of Uniform Guidance. Universe/Population: There was a total of 8 vendors who met the dollar threshold for complying with procurement standards. Condition: Out of the 8 vendors, a sample of 2 was selected for testing. This was a nonstatistical sample. The sample consisted of one contract for services and one for equipment. The only contract executed during the fiscal year by the School Board for services did not contain the language required by Appendix II of Part 200 of Uniform Guidance. There were no other service contracts in the population. Identification of a repeat finding: This is a repeat finding from prior year. See 2022-004. Cause: Proper internal control procedures were not developed to ensure that the required contract provisions of Appendix II of Part 200 of Uniform Guidance were included in contract agreements. Questioned Costs: Not applicable. Effect: Non-federal entities are not adequately informed of all federal regulations required to be complied with when entering into a contract with the School Board. Recommendation: The School Board should review the requirements of Appendix II of Part 200 of Uniform Guidance and establish procedures to ensure that all contracts paid with federal awards include the applicable language. View of Responsible Official: Management agrees with the finding and take corrective action. See corrective action plan submitted by management.

Criteria: In addition to other provisions required by the Federal Agency or Non-federal entity, all contracts made by the non-federal entity under the Federal award must contain certain provisions as provided in Appendix II of Part 200 of Uniform Guidance. Universe/Population: There was a total of 8 vendors who met the dollar threshold for complying with procurement standards. Condition: Out of the 8 vendors, a sample of 2 was selected for testing. This was a nonstatistical sample. The sample consisted of one contract for services and one for equipment. The only contract executed during the fiscal year by the School Board for services did not contain the language required by Appendix II of Part 200 of Uniform Guidance. There were no other service contracts in the population. Identification of a repeat finding: This is a repeat finding from prior year. See 2022-004. Cause: Proper internal control procedures were not developed to ensure that the required contract provisions of Appendix II of Part 200 of Uniform Guidance were included in contract agreements. Questioned Costs: Not applicable. Effect: Non-federal entities are not adequately informed of all federal regulations required to be complied with when entering into a contract with the School Board. Recommendation: The School Board should review the requirements of Appendix II of Part 200 of Uniform Guidance and establish procedures to ensure that all contracts paid with federal awards include the applicable language. View of Responsible Official: Management agrees with the finding and take corrective action. See corrective action plan submitted by management.

Criteria: In addition to other provisions required by the Federal Agency or Non-federal entity, all contracts made by the non-federal entity under the Federal award must contain certain provisions as provided in Appendix II of Part 200 of Uniform Guidance. Universe/Population: There was a total of 8 vendors who met the dollar threshold for complying with procurement standards. Condition: Out of the 8 vendors, a sample of 2 was selected for testing. This was a nonstatistical sample. The sample consisted of one contract for services and one for equipment. The only contract executed during the fiscal year by the School Board for services did not contain the language required by Appendix II of Part 200 of Uniform Guidance. There were no other service contracts in the population. Identification of a repeat finding: This is a repeat finding from prior year. See 2022-004. Cause: Proper internal control procedures were not developed to ensure that the required contract provisions of Appendix II of Part 200 of Uniform Guidance were included in contract agreements. Questioned Costs: Not applicable. Effect: Non-federal entities are not adequately informed of all federal regulations required to be complied with when entering into a contract with the School Board. Recommendation: The School Board should review the requirements of Appendix II of Part 200 of Uniform Guidance and establish procedures to ensure that all contracts paid with federal awards include the applicable language. View of Responsible Official: Management agrees with the finding and take corrective action. See corrective action plan submitted by management.