FAC Explorer

Audit 308376

FY End
2023-06-30
Total Expended
$3.09M
Findings
20
Programs
12
Organization: Town of Holliston, Massachusetts (MA)
Year: 2023 Accepted: 2024-06-07
Auditor: Roselli Clark and Associates

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
400262 2023-002 Significant Deficiency Yes I
400263 2023-002 Significant Deficiency Yes I
400264 2023-002 Significant Deficiency Yes I
400265 2023-002 Significant Deficiency Yes I
400266 2023-003 Significant Deficiency - I
400267 2023-003 Significant Deficiency - I
400268 2023-003 Significant Deficiency - I
400269 2023-003 Significant Deficiency - I
400270 2023-003 Significant Deficiency - I
400271 2023-003 Significant Deficiency - I
976704 2023-002 Significant Deficiency Yes I
976705 2023-002 Significant Deficiency Yes I
976706 2023-002 Significant Deficiency Yes I
976707 2023-002 Significant Deficiency Yes I
976708 2023-003 Significant Deficiency - I
976709 2023-003 Significant Deficiency - I
976710 2023-003 Significant Deficiency - I
976711 2023-003 Significant Deficiency - I
976712 2023-003 Significant Deficiency - I
976713 2023-003 Significant Deficiency - I

Programs

ALN Program Spent Major Findings
21.027 Coronavirus State and Local Fiscal Recovery Funds $1.23M Yes 0
84.425 Education Stabilization Fund $204,717 - 0
32.009 Emergency Connectivity Fund Program $100,800 - 0
10.555 National School Lunch Program $92,175 - 1
84.027 Special Education_grants to States $48,734 Yes 1
10.553 School Breakfast Program $37,756 - 1
16.607 Bulletproof Vest Partnership Program $6,792 - 0
84.365 English Language Acquisition State Grants $4,837 - 0
84.367 Improving Teacher Quality State Grants $4,695 - 0
84.424 Student Support and Academic Enrichment Program $3,805 - 0
84.010 Title I Grants to Local Educational Agencies $834 - 0
84.173 Special Education_preschool Grants $381 Yes 1

Contacts

Name Title Type
HAKQW6ZAVSG2 Travis Ahern Auditee
5084290608 Paul Gargano Auditor
No contacts on file

Notes to SEFA

Title: Basis of Presentation Accounting Policies: Accounting policies and financial reporting practices permitted for municipalities in Massachusetts are prescribed by the Uniform Municipal Accounting System (UMAS) promulgated by the Commonwealth of Massachusetts Department of Revenue. The accompanying Schedule includes the federal grant transactions of the Town, although some of these programs may be supplemented with state and other revenue, only federal activity is shown. Expenditures reported on the Schedule are reported on the modified accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance. De Minimis Rate Used: N Rate Explanation: The Town has elected not to use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance. The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of the Town of Holliston, Massachusetts (the Town) under programs of the federal government for the year ended June 30, 2023. 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 the Town, it is not intended to and does not present the financial position, changes in net position, or cash flows of the Town.
Title: U.S. Department of Agriculture Programs Accounting Policies: Accounting policies and financial reporting practices permitted for municipalities in Massachusetts are prescribed by the Uniform Municipal Accounting System (UMAS) promulgated by the Commonwealth of Massachusetts Department of Revenue. The accompanying Schedule includes the federal grant transactions of the Town, although some of these programs may be supplemented with state and other revenue, only federal activity is shown. Expenditures reported on the Schedule are reported on the modified accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance. De Minimis Rate Used: N Rate Explanation: The Town has elected not to use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance. The Town receives non-cash commodities from the U.S. Department of Agriculture as a part of the National School Lunch program. The amounts reported as non-cash assistance represent the fair market value of these commodities received during the year. The amounts reported as cash assistance represent federal reimbursements for meals provided.

Finding Details

Finding 2023-002
2023-002 U.S. Department of Agriculture Passed-through the Commonwealth of Massachusetts’ Department of Elementary and Secondary Education Child Nutrition Cluster – ALN 10.553 & 10.555 COVID-19 – Child Nutrition Cluster – ALN 10.555 Significant Deficiency in Internal Controls Criteria: Per 2 CFR section 200.319, procurements must provide for full and open competition. Per 2 CFR section 200.214, non-federal entities are prohibited from contracting with or making subawards under covered transactions to parties that are suspended or debarred. Condition: Procurement documentation could not be found in Department files related to purchases of pizza making supplies from a vendor. Cause: The School experienced turnover during the year and could not locate the appropriate files. Effect: The District is not in compliance with Federal procurement, suspension and debarment requirements. Questioned Costs: None Repeat Finding from Prior Year: Yes; Finding 2022-001. Recommendation: The School should implement procedures to maintain documentation of all procurement procedures including bidding and suspension and debarment compliance. Views of Responsible Official: Management agrees with the finding.
Finding 2023-002
2023-002 U.S. Department of Agriculture Passed-through the Commonwealth of Massachusetts’ Department of Elementary and Secondary Education Child Nutrition Cluster – ALN 10.553 & 10.555 COVID-19 – Child Nutrition Cluster – ALN 10.555 Significant Deficiency in Internal Controls Criteria: Per 2 CFR section 200.319, procurements must provide for full and open competition. Per 2 CFR section 200.214, non-federal entities are prohibited from contracting with or making subawards under covered transactions to parties that are suspended or debarred. Condition: Procurement documentation could not be found in Department files related to purchases of pizza making supplies from a vendor. Cause: The School experienced turnover during the year and could not locate the appropriate files. Effect: The District is not in compliance with Federal procurement, suspension and debarment requirements. Questioned Costs: None Repeat Finding from Prior Year: Yes; Finding 2022-001. Recommendation: The School should implement procedures to maintain documentation of all procurement procedures including bidding and suspension and debarment compliance. Views of Responsible Official: Management agrees with the finding.
Finding 2023-002
2023-002 U.S. Department of Agriculture Passed-through the Commonwealth of Massachusetts’ Department of Elementary and Secondary Education Child Nutrition Cluster – ALN 10.553 & 10.555 COVID-19 – Child Nutrition Cluster – ALN 10.555 Significant Deficiency in Internal Controls Criteria: Per 2 CFR section 200.319, procurements must provide for full and open competition. Per 2 CFR section 200.214, non-federal entities are prohibited from contracting with or making subawards under covered transactions to parties that are suspended or debarred. Condition: Procurement documentation could not be found in Department files related to purchases of pizza making supplies from a vendor. Cause: The School experienced turnover during the year and could not locate the appropriate files. Effect: The District is not in compliance with Federal procurement, suspension and debarment requirements. Questioned Costs: None Repeat Finding from Prior Year: Yes; Finding 2022-001. Recommendation: The School should implement procedures to maintain documentation of all procurement procedures including bidding and suspension and debarment compliance. Views of Responsible Official: Management agrees with the finding.
Finding 2023-002
2023-002 U.S. Department of Agriculture Passed-through the Commonwealth of Massachusetts’ Department of Elementary and Secondary Education Child Nutrition Cluster – ALN 10.553 & 10.555 COVID-19 – Child Nutrition Cluster – ALN 10.555 Significant Deficiency in Internal Controls Criteria: Per 2 CFR section 200.319, procurements must provide for full and open competition. Per 2 CFR section 200.214, non-federal entities are prohibited from contracting with or making subawards under covered transactions to parties that are suspended or debarred. Condition: Procurement documentation could not be found in Department files related to purchases of pizza making supplies from a vendor. Cause: The School experienced turnover during the year and could not locate the appropriate files. Effect: The District is not in compliance with Federal procurement, suspension and debarment requirements. Questioned Costs: None Repeat Finding from Prior Year: Yes; Finding 2022-001. Recommendation: The School should implement procedures to maintain documentation of all procurement procedures including bidding and suspension and debarment compliance. Views of Responsible Official: Management agrees with the finding.
Finding 2023-003
2023-003 U.S. Department of Education Passed-through the Commonwealth of Massachusetts’ Department of Elementary and Secondary Education SPED Cluster (IDEA) – ALN 84.027 & 84.173 COVID-19 – SPED Cluster (IDEA) – ALN 84.027X Significant Deficiency in Internal Controls Criteria: Per 2 CFR section 200.319, procurements must provide for full and open competition. Per 2 CFR section 200.214, non-federal entities are prohibited from contracting with or making subawards under covered transactions to parties that are suspended or debarred. Condition: Documentation of the solicitation of quotes for one purchase totaling $16,700 could not be found in Department files. Also, a written determination related to a sole source procurement totaling $15,460 was not in the Department files. Cause: The School does not have proper internal controls to ensure all procurements are properly documented. Effect: The District is not in compliance with Federal procurement, suspension and debarment requirements. Questioned Costs: None Repeat Finding from Prior Year: No Recommendation: The School should implement procedures to maintain documentation of all procurement procedures including bidding and suspension and debarment compliance. Views of Responsible Official: Management agrees with the finding.
Finding 2023-003
2023-003 U.S. Department of Education Passed-through the Commonwealth of Massachusetts’ Department of Elementary and Secondary Education SPED Cluster (IDEA) – ALN 84.027 & 84.173 COVID-19 – SPED Cluster (IDEA) – ALN 84.027X Significant Deficiency in Internal Controls Criteria: Per 2 CFR section 200.319, procurements must provide for full and open competition. Per 2 CFR section 200.214, non-federal entities are prohibited from contracting with or making subawards under covered transactions to parties that are suspended or debarred. Condition: Documentation of the solicitation of quotes for one purchase totaling $16,700 could not be found in Department files. Also, a written determination related to a sole source procurement totaling $15,460 was not in the Department files. Cause: The School does not have proper internal controls to ensure all procurements are properly documented. Effect: The District is not in compliance with Federal procurement, suspension and debarment requirements. Questioned Costs: None Repeat Finding from Prior Year: No Recommendation: The School should implement procedures to maintain documentation of all procurement procedures including bidding and suspension and debarment compliance. Views of Responsible Official: Management agrees with the finding.
Finding 2023-003
2023-003 U.S. Department of Education Passed-through the Commonwealth of Massachusetts’ Department of Elementary and Secondary Education SPED Cluster (IDEA) – ALN 84.027 & 84.173 COVID-19 – SPED Cluster (IDEA) – ALN 84.027X Significant Deficiency in Internal Controls Criteria: Per 2 CFR section 200.319, procurements must provide for full and open competition. Per 2 CFR section 200.214, non-federal entities are prohibited from contracting with or making subawards under covered transactions to parties that are suspended or debarred. Condition: Documentation of the solicitation of quotes for one purchase totaling $16,700 could not be found in Department files. Also, a written determination related to a sole source procurement totaling $15,460 was not in the Department files. Cause: The School does not have proper internal controls to ensure all procurements are properly documented. Effect: The District is not in compliance with Federal procurement, suspension and debarment requirements. Questioned Costs: None Repeat Finding from Prior Year: No Recommendation: The School should implement procedures to maintain documentation of all procurement procedures including bidding and suspension and debarment compliance. Views of Responsible Official: Management agrees with the finding.
Finding 2023-003
2023-003 U.S. Department of Education Passed-through the Commonwealth of Massachusetts’ Department of Elementary and Secondary Education SPED Cluster (IDEA) – ALN 84.027 & 84.173 COVID-19 – SPED Cluster (IDEA) – ALN 84.027X Significant Deficiency in Internal Controls Criteria: Per 2 CFR section 200.319, procurements must provide for full and open competition. Per 2 CFR section 200.214, non-federal entities are prohibited from contracting with or making subawards under covered transactions to parties that are suspended or debarred. Condition: Documentation of the solicitation of quotes for one purchase totaling $16,700 could not be found in Department files. Also, a written determination related to a sole source procurement totaling $15,460 was not in the Department files. Cause: The School does not have proper internal controls to ensure all procurements are properly documented. Effect: The District is not in compliance with Federal procurement, suspension and debarment requirements. Questioned Costs: None Repeat Finding from Prior Year: No Recommendation: The School should implement procedures to maintain documentation of all procurement procedures including bidding and suspension and debarment compliance. Views of Responsible Official: Management agrees with the finding.
Finding 2023-003
2023-003 U.S. Department of Education Passed-through the Commonwealth of Massachusetts’ Department of Elementary and Secondary Education SPED Cluster (IDEA) – ALN 84.027 & 84.173 COVID-19 – SPED Cluster (IDEA) – ALN 84.027X Significant Deficiency in Internal Controls Criteria: Per 2 CFR section 200.319, procurements must provide for full and open competition. Per 2 CFR section 200.214, non-federal entities are prohibited from contracting with or making subawards under covered transactions to parties that are suspended or debarred. Condition: Documentation of the solicitation of quotes for one purchase totaling $16,700 could not be found in Department files. Also, a written determination related to a sole source procurement totaling $15,460 was not in the Department files. Cause: The School does not have proper internal controls to ensure all procurements are properly documented. Effect: The District is not in compliance with Federal procurement, suspension and debarment requirements. Questioned Costs: None Repeat Finding from Prior Year: No Recommendation: The School should implement procedures to maintain documentation of all procurement procedures including bidding and suspension and debarment compliance. Views of Responsible Official: Management agrees with the finding.
Finding 2023-003
2023-003 U.S. Department of Education Passed-through the Commonwealth of Massachusetts’ Department of Elementary and Secondary Education SPED Cluster (IDEA) – ALN 84.027 & 84.173 COVID-19 – SPED Cluster (IDEA) – ALN 84.027X Significant Deficiency in Internal Controls Criteria: Per 2 CFR section 200.319, procurements must provide for full and open competition. Per 2 CFR section 200.214, non-federal entities are prohibited from contracting with or making subawards under covered transactions to parties that are suspended or debarred. Condition: Documentation of the solicitation of quotes for one purchase totaling $16,700 could not be found in Department files. Also, a written determination related to a sole source procurement totaling $15,460 was not in the Department files. Cause: The School does not have proper internal controls to ensure all procurements are properly documented. Effect: The District is not in compliance with Federal procurement, suspension and debarment requirements. Questioned Costs: None Repeat Finding from Prior Year: No Recommendation: The School should implement procedures to maintain documentation of all procurement procedures including bidding and suspension and debarment compliance. Views of Responsible Official: Management agrees with the finding.
Finding 2023-002
2023-002 U.S. Department of Agriculture Passed-through the Commonwealth of Massachusetts’ Department of Elementary and Secondary Education Child Nutrition Cluster – ALN 10.553 & 10.555 COVID-19 – Child Nutrition Cluster – ALN 10.555 Significant Deficiency in Internal Controls Criteria: Per 2 CFR section 200.319, procurements must provide for full and open competition. Per 2 CFR section 200.214, non-federal entities are prohibited from contracting with or making subawards under covered transactions to parties that are suspended or debarred. Condition: Procurement documentation could not be found in Department files related to purchases of pizza making supplies from a vendor. Cause: The School experienced turnover during the year and could not locate the appropriate files. Effect: The District is not in compliance with Federal procurement, suspension and debarment requirements. Questioned Costs: None Repeat Finding from Prior Year: Yes; Finding 2022-001. Recommendation: The School should implement procedures to maintain documentation of all procurement procedures including bidding and suspension and debarment compliance. Views of Responsible Official: Management agrees with the finding.
Finding 2023-002
2023-002 U.S. Department of Agriculture Passed-through the Commonwealth of Massachusetts’ Department of Elementary and Secondary Education Child Nutrition Cluster – ALN 10.553 & 10.555 COVID-19 – Child Nutrition Cluster – ALN 10.555 Significant Deficiency in Internal Controls Criteria: Per 2 CFR section 200.319, procurements must provide for full and open competition. Per 2 CFR section 200.214, non-federal entities are prohibited from contracting with or making subawards under covered transactions to parties that are suspended or debarred. Condition: Procurement documentation could not be found in Department files related to purchases of pizza making supplies from a vendor. Cause: The School experienced turnover during the year and could not locate the appropriate files. Effect: The District is not in compliance with Federal procurement, suspension and debarment requirements. Questioned Costs: None Repeat Finding from Prior Year: Yes; Finding 2022-001. Recommendation: The School should implement procedures to maintain documentation of all procurement procedures including bidding and suspension and debarment compliance. Views of Responsible Official: Management agrees with the finding.
Finding 2023-002
2023-002 U.S. Department of Agriculture Passed-through the Commonwealth of Massachusetts’ Department of Elementary and Secondary Education Child Nutrition Cluster – ALN 10.553 & 10.555 COVID-19 – Child Nutrition Cluster – ALN 10.555 Significant Deficiency in Internal Controls Criteria: Per 2 CFR section 200.319, procurements must provide for full and open competition. Per 2 CFR section 200.214, non-federal entities are prohibited from contracting with or making subawards under covered transactions to parties that are suspended or debarred. Condition: Procurement documentation could not be found in Department files related to purchases of pizza making supplies from a vendor. Cause: The School experienced turnover during the year and could not locate the appropriate files. Effect: The District is not in compliance with Federal procurement, suspension and debarment requirements. Questioned Costs: None Repeat Finding from Prior Year: Yes; Finding 2022-001. Recommendation: The School should implement procedures to maintain documentation of all procurement procedures including bidding and suspension and debarment compliance. Views of Responsible Official: Management agrees with the finding.
Finding 2023-002
2023-002 U.S. Department of Agriculture Passed-through the Commonwealth of Massachusetts’ Department of Elementary and Secondary Education Child Nutrition Cluster – ALN 10.553 & 10.555 COVID-19 – Child Nutrition Cluster – ALN 10.555 Significant Deficiency in Internal Controls Criteria: Per 2 CFR section 200.319, procurements must provide for full and open competition. Per 2 CFR section 200.214, non-federal entities are prohibited from contracting with or making subawards under covered transactions to parties that are suspended or debarred. Condition: Procurement documentation could not be found in Department files related to purchases of pizza making supplies from a vendor. Cause: The School experienced turnover during the year and could not locate the appropriate files. Effect: The District is not in compliance with Federal procurement, suspension and debarment requirements. Questioned Costs: None Repeat Finding from Prior Year: Yes; Finding 2022-001. Recommendation: The School should implement procedures to maintain documentation of all procurement procedures including bidding and suspension and debarment compliance. Views of Responsible Official: Management agrees with the finding.
Finding 2023-003
2023-003 U.S. Department of Education Passed-through the Commonwealth of Massachusetts’ Department of Elementary and Secondary Education SPED Cluster (IDEA) – ALN 84.027 & 84.173 COVID-19 – SPED Cluster (IDEA) – ALN 84.027X Significant Deficiency in Internal Controls Criteria: Per 2 CFR section 200.319, procurements must provide for full and open competition. Per 2 CFR section 200.214, non-federal entities are prohibited from contracting with or making subawards under covered transactions to parties that are suspended or debarred. Condition: Documentation of the solicitation of quotes for one purchase totaling $16,700 could not be found in Department files. Also, a written determination related to a sole source procurement totaling $15,460 was not in the Department files. Cause: The School does not have proper internal controls to ensure all procurements are properly documented. Effect: The District is not in compliance with Federal procurement, suspension and debarment requirements. Questioned Costs: None Repeat Finding from Prior Year: No Recommendation: The School should implement procedures to maintain documentation of all procurement procedures including bidding and suspension and debarment compliance. Views of Responsible Official: Management agrees with the finding.
Finding 2023-003
2023-003 U.S. Department of Education Passed-through the Commonwealth of Massachusetts’ Department of Elementary and Secondary Education SPED Cluster (IDEA) – ALN 84.027 & 84.173 COVID-19 – SPED Cluster (IDEA) – ALN 84.027X Significant Deficiency in Internal Controls Criteria: Per 2 CFR section 200.319, procurements must provide for full and open competition. Per 2 CFR section 200.214, non-federal entities are prohibited from contracting with or making subawards under covered transactions to parties that are suspended or debarred. Condition: Documentation of the solicitation of quotes for one purchase totaling $16,700 could not be found in Department files. Also, a written determination related to a sole source procurement totaling $15,460 was not in the Department files. Cause: The School does not have proper internal controls to ensure all procurements are properly documented. Effect: The District is not in compliance with Federal procurement, suspension and debarment requirements. Questioned Costs: None Repeat Finding from Prior Year: No Recommendation: The School should implement procedures to maintain documentation of all procurement procedures including bidding and suspension and debarment compliance. Views of Responsible Official: Management agrees with the finding.
Finding 2023-003
2023-003 U.S. Department of Education Passed-through the Commonwealth of Massachusetts’ Department of Elementary and Secondary Education SPED Cluster (IDEA) – ALN 84.027 & 84.173 COVID-19 – SPED Cluster (IDEA) – ALN 84.027X Significant Deficiency in Internal Controls Criteria: Per 2 CFR section 200.319, procurements must provide for full and open competition. Per 2 CFR section 200.214, non-federal entities are prohibited from contracting with or making subawards under covered transactions to parties that are suspended or debarred. Condition: Documentation of the solicitation of quotes for one purchase totaling $16,700 could not be found in Department files. Also, a written determination related to a sole source procurement totaling $15,460 was not in the Department files. Cause: The School does not have proper internal controls to ensure all procurements are properly documented. Effect: The District is not in compliance with Federal procurement, suspension and debarment requirements. Questioned Costs: None Repeat Finding from Prior Year: No Recommendation: The School should implement procedures to maintain documentation of all procurement procedures including bidding and suspension and debarment compliance. Views of Responsible Official: Management agrees with the finding.
Finding 2023-003
2023-003 U.S. Department of Education Passed-through the Commonwealth of Massachusetts’ Department of Elementary and Secondary Education SPED Cluster (IDEA) – ALN 84.027 & 84.173 COVID-19 – SPED Cluster (IDEA) – ALN 84.027X Significant Deficiency in Internal Controls Criteria: Per 2 CFR section 200.319, procurements must provide for full and open competition. Per 2 CFR section 200.214, non-federal entities are prohibited from contracting with or making subawards under covered transactions to parties that are suspended or debarred. Condition: Documentation of the solicitation of quotes for one purchase totaling $16,700 could not be found in Department files. Also, a written determination related to a sole source procurement totaling $15,460 was not in the Department files. Cause: The School does not have proper internal controls to ensure all procurements are properly documented. Effect: The District is not in compliance with Federal procurement, suspension and debarment requirements. Questioned Costs: None Repeat Finding from Prior Year: No Recommendation: The School should implement procedures to maintain documentation of all procurement procedures including bidding and suspension and debarment compliance. Views of Responsible Official: Management agrees with the finding.
Finding 2023-003
2023-003 U.S. Department of Education Passed-through the Commonwealth of Massachusetts’ Department of Elementary and Secondary Education SPED Cluster (IDEA) – ALN 84.027 & 84.173 COVID-19 – SPED Cluster (IDEA) – ALN 84.027X Significant Deficiency in Internal Controls Criteria: Per 2 CFR section 200.319, procurements must provide for full and open competition. Per 2 CFR section 200.214, non-federal entities are prohibited from contracting with or making subawards under covered transactions to parties that are suspended or debarred. Condition: Documentation of the solicitation of quotes for one purchase totaling $16,700 could not be found in Department files. Also, a written determination related to a sole source procurement totaling $15,460 was not in the Department files. Cause: The School does not have proper internal controls to ensure all procurements are properly documented. Effect: The District is not in compliance with Federal procurement, suspension and debarment requirements. Questioned Costs: None Repeat Finding from Prior Year: No Recommendation: The School should implement procedures to maintain documentation of all procurement procedures including bidding and suspension and debarment compliance. Views of Responsible Official: Management agrees with the finding.
Finding 2023-003
2023-003 U.S. Department of Education Passed-through the Commonwealth of Massachusetts’ Department of Elementary and Secondary Education SPED Cluster (IDEA) – ALN 84.027 & 84.173 COVID-19 – SPED Cluster (IDEA) – ALN 84.027X Significant Deficiency in Internal Controls Criteria: Per 2 CFR section 200.319, procurements must provide for full and open competition. Per 2 CFR section 200.214, non-federal entities are prohibited from contracting with or making subawards under covered transactions to parties that are suspended or debarred. Condition: Documentation of the solicitation of quotes for one purchase totaling $16,700 could not be found in Department files. Also, a written determination related to a sole source procurement totaling $15,460 was not in the Department files. Cause: The School does not have proper internal controls to ensure all procurements are properly documented. Effect: The District is not in compliance with Federal procurement, suspension and debarment requirements. Questioned Costs: None Repeat Finding from Prior Year: No Recommendation: The School should implement procedures to maintain documentation of all procurement procedures including bidding and suspension and debarment compliance. Views of Responsible Official: Management agrees with the finding.