FAC Explorer

Audit 337166

FY End
2024-06-30
Total Expended
$24.72M
Findings
16
Programs
17
Organization: Board of Education of Carroll County (MD)
Year: 2024 Accepted: 2025-01-10
Auditor: Cliftonlarsonallen LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
518721 2024-001 Significant Deficiency - I
518722 2024-001 Significant Deficiency - I
518723 2024-001 Significant Deficiency - I
518724 2024-001 Significant Deficiency - I
518725 2024-001 Significant Deficiency - I
518726 2024-001 Significant Deficiency - I
518727 2024-001 Significant Deficiency - I
518728 2024-001 Significant Deficiency - I
1095163 2024-001 Significant Deficiency - I
1095164 2024-001 Significant Deficiency - I
1095165 2024-001 Significant Deficiency - I
1095166 2024-001 Significant Deficiency - I
1095167 2024-001 Significant Deficiency - I
1095168 2024-001 Significant Deficiency - I
1095169 2024-001 Significant Deficiency - I
1095170 2024-001 Significant Deficiency - I

Programs

ALN Program Spent Major Findings
21.027 Coronavirus State and Local Fiscal Recovery Funds $1.60M Yes 0
10.553 School Breakfast Program $1.19M Yes 1
84.367 Supporting Effective Instruction State Grants (formerly Improving Teacher Quality State Grants) $397,517 - 0
10.555 National School Lunch Program $151,089 Yes 1
84.424 Student Support and Academic Enrichment Program $114,976 - 0
84.010 Title I Grants to Local Educational Agencies $72,415 - 0
84.425 Education Stabilization Fund $57,088 - 0
10.559 Summer Food Service Program for Children $48,919 Yes 1
93.870 Maternal, Infant and Early Childhood Homevisiting Grant Program $44,500 - 0
84.027 Special Education Grants to States $26,229 - 0
93.575 Child Care and Development Block Grant $25,000 - 0
84.181 Special Education-Grants for Infants and Families $17,383 - 0
10.558 Child and Adult Care Food Program $11,981 - 0
84.048 Career and Technical Education -- Basic Grants to States $5,302 - 0
84.365 English Language Acquisition State Grants $4,220 - 0
10.560 State Administrative Expenses for Child Nutrition $3,256 - 0
84.173 Special Education Preschool Grants $2,414 - 0

Contacts

Name Title Type
XPERF2L8GBM5 Robert Burk Auditee
4107513083 Cheri Amoss Auditor
No contacts on file

Notes to SEFA

Title: RELATION TO FINANCIAL STATEMENTS AND FEDERAL FINANCIAL REPORTS Accounting Policies: SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of the Board under programs of the federal government for the year ended June 30, 2024. The information in this Schedule is presented in accordance with the requirements of 2 CFR 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 Board, it is not intended to and does not present the financial position, change in net assets or cash flows of the Board. Basis of Accounting The accompanying schedule of expenditures of federal awards has been prepared using the modified accrual basis of accounting. This basis of accounting is fully described in Note 1 to the Board’s basic financial statements. Such expenditures are recognized following the cost principles contained in the Uniform Guidance for all awards. Under these principles, certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The Board has not elected to use the 10 percent de minimis indirect cost rate allowed under Uniform Guidance. The following schedule reconciles the amounts per the financial statements to the amounts per the schedule of expenditures of federal awards for the year ended June 30, 2024: REVENUE BALANCE PER FINANCIAL STATEMENTS Total Federal Revenues $ 25,199,247 Medical Assistance Revenue (482,783) Total Per Schedule of Expenditures of Federal Awards $ 24,716,464

Finding Details

Finding 2024-001
Federal Agency: U.S. Department of Agriculture Federal Program Name: Child Nutrition Cluster Assistance Listing Number: 10.553/10.555/10.559 Federal Award Identification Number and Year: Not Provided Pass-Through Agency: Maryland State Department of Education Pass-Through Number: Not Available Award Period: 7/1/2023 – 6/30/2024 Type of Finding: Significant Deficiency in Internal Control over Compliance, Other Matters Criteria or Specific Requirement: Control: According to the Carroll County Board of Education's procurement policy, any contract valued at over $25,000 must obtain board approval. This ensures compliance with internal controls and procurement regulations as specified in their policy manual and 2 CFR section 200.303(a), which requires non-Federal entities to establish and maintain effective internal control over Federal awards. Condition/Context: For one of seven vendors selected for testing, the Carroll County Board of Education failed to obtain board approval for a contract valued at over $25,000, as required by their procurement policy. Questioned Costs: None Noted. Cause: The Board did not adhere to its established procedures for obtaining necessary approvals for this contract exceeding $25,000 because the initial purchase was intended to be below the approval threshold. However, the total value of the contract was not fully considered. Effect: Failure to comply with the board approval requirement may result in unauthorized procurement activities and potential mismanagement of federal funds. Repeat Finding: No Recommendation: We recommend that the Carroll County Board of Education enhance its internal control procedures to ensure adherence to its procurement policy. This includes establishing a clear and consistently enforced process whereby all contracts over $25,000 are submitted for board approval prior to execution. Views of responsible officials: There is no disagreement with the finding.
Finding 2024-001
Federal Agency: U.S. Department of Agriculture Federal Program Name: Child Nutrition Cluster Assistance Listing Number: 10.553/10.555/10.559 Federal Award Identification Number and Year: Not Provided Pass-Through Agency: Maryland State Department of Education Pass-Through Number: Not Available Award Period: 7/1/2023 – 6/30/2024 Type of Finding: Significant Deficiency in Internal Control over Compliance, Other Matters Criteria or Specific Requirement: Control: According to the Carroll County Board of Education's procurement policy, any contract valued at over $25,000 must obtain board approval. This ensures compliance with internal controls and procurement regulations as specified in their policy manual and 2 CFR section 200.303(a), which requires non-Federal entities to establish and maintain effective internal control over Federal awards. Condition/Context: For one of seven vendors selected for testing, the Carroll County Board of Education failed to obtain board approval for a contract valued at over $25,000, as required by their procurement policy. Questioned Costs: None Noted. Cause: The Board did not adhere to its established procedures for obtaining necessary approvals for this contract exceeding $25,000 because the initial purchase was intended to be below the approval threshold. However, the total value of the contract was not fully considered. Effect: Failure to comply with the board approval requirement may result in unauthorized procurement activities and potential mismanagement of federal funds. Repeat Finding: No Recommendation: We recommend that the Carroll County Board of Education enhance its internal control procedures to ensure adherence to its procurement policy. This includes establishing a clear and consistently enforced process whereby all contracts over $25,000 are submitted for board approval prior to execution. Views of responsible officials: There is no disagreement with the finding.
Finding 2024-001
Federal Agency: U.S. Department of Agriculture Federal Program Name: Child Nutrition Cluster Assistance Listing Number: 10.553/10.555/10.559 Federal Award Identification Number and Year: Not Provided Pass-Through Agency: Maryland State Department of Education Pass-Through Number: Not Available Award Period: 7/1/2023 – 6/30/2024 Type of Finding: Significant Deficiency in Internal Control over Compliance, Other Matters Criteria or Specific Requirement: Control: According to the Carroll County Board of Education's procurement policy, any contract valued at over $25,000 must obtain board approval. This ensures compliance with internal controls and procurement regulations as specified in their policy manual and 2 CFR section 200.303(a), which requires non-Federal entities to establish and maintain effective internal control over Federal awards. Condition/Context: For one of seven vendors selected for testing, the Carroll County Board of Education failed to obtain board approval for a contract valued at over $25,000, as required by their procurement policy. Questioned Costs: None Noted. Cause: The Board did not adhere to its established procedures for obtaining necessary approvals for this contract exceeding $25,000 because the initial purchase was intended to be below the approval threshold. However, the total value of the contract was not fully considered. Effect: Failure to comply with the board approval requirement may result in unauthorized procurement activities and potential mismanagement of federal funds. Repeat Finding: No Recommendation: We recommend that the Carroll County Board of Education enhance its internal control procedures to ensure adherence to its procurement policy. This includes establishing a clear and consistently enforced process whereby all contracts over $25,000 are submitted for board approval prior to execution. Views of responsible officials: There is no disagreement with the finding.
Finding 2024-001
Federal Agency: U.S. Department of Agriculture Federal Program Name: Child Nutrition Cluster Assistance Listing Number: 10.553/10.555/10.559 Federal Award Identification Number and Year: Not Provided Pass-Through Agency: Maryland State Department of Education Pass-Through Number: Not Available Award Period: 7/1/2023 – 6/30/2024 Type of Finding: Significant Deficiency in Internal Control over Compliance, Other Matters Criteria or Specific Requirement: Control: According to the Carroll County Board of Education's procurement policy, any contract valued at over $25,000 must obtain board approval. This ensures compliance with internal controls and procurement regulations as specified in their policy manual and 2 CFR section 200.303(a), which requires non-Federal entities to establish and maintain effective internal control over Federal awards. Condition/Context: For one of seven vendors selected for testing, the Carroll County Board of Education failed to obtain board approval for a contract valued at over $25,000, as required by their procurement policy. Questioned Costs: None Noted. Cause: The Board did not adhere to its established procedures for obtaining necessary approvals for this contract exceeding $25,000 because the initial purchase was intended to be below the approval threshold. However, the total value of the contract was not fully considered. Effect: Failure to comply with the board approval requirement may result in unauthorized procurement activities and potential mismanagement of federal funds. Repeat Finding: No Recommendation: We recommend that the Carroll County Board of Education enhance its internal control procedures to ensure adherence to its procurement policy. This includes establishing a clear and consistently enforced process whereby all contracts over $25,000 are submitted for board approval prior to execution. Views of responsible officials: There is no disagreement with the finding.
Finding 2024-001
Federal Agency: U.S. Department of Agriculture Federal Program Name: Child Nutrition Cluster Assistance Listing Number: 10.553/10.555/10.559 Federal Award Identification Number and Year: Not Provided Pass-Through Agency: Maryland State Department of Education Pass-Through Number: Not Available Award Period: 7/1/2023 – 6/30/2024 Type of Finding: Significant Deficiency in Internal Control over Compliance, Other Matters Criteria or Specific Requirement: Control: According to the Carroll County Board of Education's procurement policy, any contract valued at over $25,000 must obtain board approval. This ensures compliance with internal controls and procurement regulations as specified in their policy manual and 2 CFR section 200.303(a), which requires non-Federal entities to establish and maintain effective internal control over Federal awards. Condition/Context: For one of seven vendors selected for testing, the Carroll County Board of Education failed to obtain board approval for a contract valued at over $25,000, as required by their procurement policy. Questioned Costs: None Noted. Cause: The Board did not adhere to its established procedures for obtaining necessary approvals for this contract exceeding $25,000 because the initial purchase was intended to be below the approval threshold. However, the total value of the contract was not fully considered. Effect: Failure to comply with the board approval requirement may result in unauthorized procurement activities and potential mismanagement of federal funds. Repeat Finding: No Recommendation: We recommend that the Carroll County Board of Education enhance its internal control procedures to ensure adherence to its procurement policy. This includes establishing a clear and consistently enforced process whereby all contracts over $25,000 are submitted for board approval prior to execution. Views of responsible officials: There is no disagreement with the finding.
Finding 2024-001
Federal Agency: U.S. Department of Agriculture Federal Program Name: Child Nutrition Cluster Assistance Listing Number: 10.553/10.555/10.559 Federal Award Identification Number and Year: Not Provided Pass-Through Agency: Maryland State Department of Education Pass-Through Number: Not Available Award Period: 7/1/2023 – 6/30/2024 Type of Finding: Significant Deficiency in Internal Control over Compliance, Other Matters Criteria or Specific Requirement: Control: According to the Carroll County Board of Education's procurement policy, any contract valued at over $25,000 must obtain board approval. This ensures compliance with internal controls and procurement regulations as specified in their policy manual and 2 CFR section 200.303(a), which requires non-Federal entities to establish and maintain effective internal control over Federal awards. Condition/Context: For one of seven vendors selected for testing, the Carroll County Board of Education failed to obtain board approval for a contract valued at over $25,000, as required by their procurement policy. Questioned Costs: None Noted. Cause: The Board did not adhere to its established procedures for obtaining necessary approvals for this contract exceeding $25,000 because the initial purchase was intended to be below the approval threshold. However, the total value of the contract was not fully considered. Effect: Failure to comply with the board approval requirement may result in unauthorized procurement activities and potential mismanagement of federal funds. Repeat Finding: No Recommendation: We recommend that the Carroll County Board of Education enhance its internal control procedures to ensure adherence to its procurement policy. This includes establishing a clear and consistently enforced process whereby all contracts over $25,000 are submitted for board approval prior to execution. Views of responsible officials: There is no disagreement with the finding.
Finding 2024-001
Federal Agency: U.S. Department of Agriculture Federal Program Name: Child Nutrition Cluster Assistance Listing Number: 10.553/10.555/10.559 Federal Award Identification Number and Year: Not Provided Pass-Through Agency: Maryland State Department of Education Pass-Through Number: Not Available Award Period: 7/1/2023 – 6/30/2024 Type of Finding: Significant Deficiency in Internal Control over Compliance, Other Matters Criteria or Specific Requirement: Control: According to the Carroll County Board of Education's procurement policy, any contract valued at over $25,000 must obtain board approval. This ensures compliance with internal controls and procurement regulations as specified in their policy manual and 2 CFR section 200.303(a), which requires non-Federal entities to establish and maintain effective internal control over Federal awards. Condition/Context: For one of seven vendors selected for testing, the Carroll County Board of Education failed to obtain board approval for a contract valued at over $25,000, as required by their procurement policy. Questioned Costs: None Noted. Cause: The Board did not adhere to its established procedures for obtaining necessary approvals for this contract exceeding $25,000 because the initial purchase was intended to be below the approval threshold. However, the total value of the contract was not fully considered. Effect: Failure to comply with the board approval requirement may result in unauthorized procurement activities and potential mismanagement of federal funds. Repeat Finding: No Recommendation: We recommend that the Carroll County Board of Education enhance its internal control procedures to ensure adherence to its procurement policy. This includes establishing a clear and consistently enforced process whereby all contracts over $25,000 are submitted for board approval prior to execution. Views of responsible officials: There is no disagreement with the finding.
Finding 2024-001
Federal Agency: U.S. Department of Agriculture Federal Program Name: Child Nutrition Cluster Assistance Listing Number: 10.553/10.555/10.559 Federal Award Identification Number and Year: Not Provided Pass-Through Agency: Maryland State Department of Education Pass-Through Number: Not Available Award Period: 7/1/2023 – 6/30/2024 Type of Finding: Significant Deficiency in Internal Control over Compliance, Other Matters Criteria or Specific Requirement: Control: According to the Carroll County Board of Education's procurement policy, any contract valued at over $25,000 must obtain board approval. This ensures compliance with internal controls and procurement regulations as specified in their policy manual and 2 CFR section 200.303(a), which requires non-Federal entities to establish and maintain effective internal control over Federal awards. Condition/Context: For one of seven vendors selected for testing, the Carroll County Board of Education failed to obtain board approval for a contract valued at over $25,000, as required by their procurement policy. Questioned Costs: None Noted. Cause: The Board did not adhere to its established procedures for obtaining necessary approvals for this contract exceeding $25,000 because the initial purchase was intended to be below the approval threshold. However, the total value of the contract was not fully considered. Effect: Failure to comply with the board approval requirement may result in unauthorized procurement activities and potential mismanagement of federal funds. Repeat Finding: No Recommendation: We recommend that the Carroll County Board of Education enhance its internal control procedures to ensure adherence to its procurement policy. This includes establishing a clear and consistently enforced process whereby all contracts over $25,000 are submitted for board approval prior to execution. Views of responsible officials: There is no disagreement with the finding.
Finding 2024-001
Federal Agency: U.S. Department of Agriculture Federal Program Name: Child Nutrition Cluster Assistance Listing Number: 10.553/10.555/10.559 Federal Award Identification Number and Year: Not Provided Pass-Through Agency: Maryland State Department of Education Pass-Through Number: Not Available Award Period: 7/1/2023 – 6/30/2024 Type of Finding: Significant Deficiency in Internal Control over Compliance, Other Matters Criteria or Specific Requirement: Control: According to the Carroll County Board of Education's procurement policy, any contract valued at over $25,000 must obtain board approval. This ensures compliance with internal controls and procurement regulations as specified in their policy manual and 2 CFR section 200.303(a), which requires non-Federal entities to establish and maintain effective internal control over Federal awards. Condition/Context: For one of seven vendors selected for testing, the Carroll County Board of Education failed to obtain board approval for a contract valued at over $25,000, as required by their procurement policy. Questioned Costs: None Noted. Cause: The Board did not adhere to its established procedures for obtaining necessary approvals for this contract exceeding $25,000 because the initial purchase was intended to be below the approval threshold. However, the total value of the contract was not fully considered. Effect: Failure to comply with the board approval requirement may result in unauthorized procurement activities and potential mismanagement of federal funds. Repeat Finding: No Recommendation: We recommend that the Carroll County Board of Education enhance its internal control procedures to ensure adherence to its procurement policy. This includes establishing a clear and consistently enforced process whereby all contracts over $25,000 are submitted for board approval prior to execution. Views of responsible officials: There is no disagreement with the finding.
Finding 2024-001
Federal Agency: U.S. Department of Agriculture Federal Program Name: Child Nutrition Cluster Assistance Listing Number: 10.553/10.555/10.559 Federal Award Identification Number and Year: Not Provided Pass-Through Agency: Maryland State Department of Education Pass-Through Number: Not Available Award Period: 7/1/2023 – 6/30/2024 Type of Finding: Significant Deficiency in Internal Control over Compliance, Other Matters Criteria or Specific Requirement: Control: According to the Carroll County Board of Education's procurement policy, any contract valued at over $25,000 must obtain board approval. This ensures compliance with internal controls and procurement regulations as specified in their policy manual and 2 CFR section 200.303(a), which requires non-Federal entities to establish and maintain effective internal control over Federal awards. Condition/Context: For one of seven vendors selected for testing, the Carroll County Board of Education failed to obtain board approval for a contract valued at over $25,000, as required by their procurement policy. Questioned Costs: None Noted. Cause: The Board did not adhere to its established procedures for obtaining necessary approvals for this contract exceeding $25,000 because the initial purchase was intended to be below the approval threshold. However, the total value of the contract was not fully considered. Effect: Failure to comply with the board approval requirement may result in unauthorized procurement activities and potential mismanagement of federal funds. Repeat Finding: No Recommendation: We recommend that the Carroll County Board of Education enhance its internal control procedures to ensure adherence to its procurement policy. This includes establishing a clear and consistently enforced process whereby all contracts over $25,000 are submitted for board approval prior to execution. Views of responsible officials: There is no disagreement with the finding.
Finding 2024-001
Federal Agency: U.S. Department of Agriculture Federal Program Name: Child Nutrition Cluster Assistance Listing Number: 10.553/10.555/10.559 Federal Award Identification Number and Year: Not Provided Pass-Through Agency: Maryland State Department of Education Pass-Through Number: Not Available Award Period: 7/1/2023 – 6/30/2024 Type of Finding: Significant Deficiency in Internal Control over Compliance, Other Matters Criteria or Specific Requirement: Control: According to the Carroll County Board of Education's procurement policy, any contract valued at over $25,000 must obtain board approval. This ensures compliance with internal controls and procurement regulations as specified in their policy manual and 2 CFR section 200.303(a), which requires non-Federal entities to establish and maintain effective internal control over Federal awards. Condition/Context: For one of seven vendors selected for testing, the Carroll County Board of Education failed to obtain board approval for a contract valued at over $25,000, as required by their procurement policy. Questioned Costs: None Noted. Cause: The Board did not adhere to its established procedures for obtaining necessary approvals for this contract exceeding $25,000 because the initial purchase was intended to be below the approval threshold. However, the total value of the contract was not fully considered. Effect: Failure to comply with the board approval requirement may result in unauthorized procurement activities and potential mismanagement of federal funds. Repeat Finding: No Recommendation: We recommend that the Carroll County Board of Education enhance its internal control procedures to ensure adherence to its procurement policy. This includes establishing a clear and consistently enforced process whereby all contracts over $25,000 are submitted for board approval prior to execution. Views of responsible officials: There is no disagreement with the finding.
Finding 2024-001
Federal Agency: U.S. Department of Agriculture Federal Program Name: Child Nutrition Cluster Assistance Listing Number: 10.553/10.555/10.559 Federal Award Identification Number and Year: Not Provided Pass-Through Agency: Maryland State Department of Education Pass-Through Number: Not Available Award Period: 7/1/2023 – 6/30/2024 Type of Finding: Significant Deficiency in Internal Control over Compliance, Other Matters Criteria or Specific Requirement: Control: According to the Carroll County Board of Education's procurement policy, any contract valued at over $25,000 must obtain board approval. This ensures compliance with internal controls and procurement regulations as specified in their policy manual and 2 CFR section 200.303(a), which requires non-Federal entities to establish and maintain effective internal control over Federal awards. Condition/Context: For one of seven vendors selected for testing, the Carroll County Board of Education failed to obtain board approval for a contract valued at over $25,000, as required by their procurement policy. Questioned Costs: None Noted. Cause: The Board did not adhere to its established procedures for obtaining necessary approvals for this contract exceeding $25,000 because the initial purchase was intended to be below the approval threshold. However, the total value of the contract was not fully considered. Effect: Failure to comply with the board approval requirement may result in unauthorized procurement activities and potential mismanagement of federal funds. Repeat Finding: No Recommendation: We recommend that the Carroll County Board of Education enhance its internal control procedures to ensure adherence to its procurement policy. This includes establishing a clear and consistently enforced process whereby all contracts over $25,000 are submitted for board approval prior to execution. Views of responsible officials: There is no disagreement with the finding.
Finding 2024-001
Federal Agency: U.S. Department of Agriculture Federal Program Name: Child Nutrition Cluster Assistance Listing Number: 10.553/10.555/10.559 Federal Award Identification Number and Year: Not Provided Pass-Through Agency: Maryland State Department of Education Pass-Through Number: Not Available Award Period: 7/1/2023 – 6/30/2024 Type of Finding: Significant Deficiency in Internal Control over Compliance, Other Matters Criteria or Specific Requirement: Control: According to the Carroll County Board of Education's procurement policy, any contract valued at over $25,000 must obtain board approval. This ensures compliance with internal controls and procurement regulations as specified in their policy manual and 2 CFR section 200.303(a), which requires non-Federal entities to establish and maintain effective internal control over Federal awards. Condition/Context: For one of seven vendors selected for testing, the Carroll County Board of Education failed to obtain board approval for a contract valued at over $25,000, as required by their procurement policy. Questioned Costs: None Noted. Cause: The Board did not adhere to its established procedures for obtaining necessary approvals for this contract exceeding $25,000 because the initial purchase was intended to be below the approval threshold. However, the total value of the contract was not fully considered. Effect: Failure to comply with the board approval requirement may result in unauthorized procurement activities and potential mismanagement of federal funds. Repeat Finding: No Recommendation: We recommend that the Carroll County Board of Education enhance its internal control procedures to ensure adherence to its procurement policy. This includes establishing a clear and consistently enforced process whereby all contracts over $25,000 are submitted for board approval prior to execution. Views of responsible officials: There is no disagreement with the finding.
Finding 2024-001
Federal Agency: U.S. Department of Agriculture Federal Program Name: Child Nutrition Cluster Assistance Listing Number: 10.553/10.555/10.559 Federal Award Identification Number and Year: Not Provided Pass-Through Agency: Maryland State Department of Education Pass-Through Number: Not Available Award Period: 7/1/2023 – 6/30/2024 Type of Finding: Significant Deficiency in Internal Control over Compliance, Other Matters Criteria or Specific Requirement: Control: According to the Carroll County Board of Education's procurement policy, any contract valued at over $25,000 must obtain board approval. This ensures compliance with internal controls and procurement regulations as specified in their policy manual and 2 CFR section 200.303(a), which requires non-Federal entities to establish and maintain effective internal control over Federal awards. Condition/Context: For one of seven vendors selected for testing, the Carroll County Board of Education failed to obtain board approval for a contract valued at over $25,000, as required by their procurement policy. Questioned Costs: None Noted. Cause: The Board did not adhere to its established procedures for obtaining necessary approvals for this contract exceeding $25,000 because the initial purchase was intended to be below the approval threshold. However, the total value of the contract was not fully considered. Effect: Failure to comply with the board approval requirement may result in unauthorized procurement activities and potential mismanagement of federal funds. Repeat Finding: No Recommendation: We recommend that the Carroll County Board of Education enhance its internal control procedures to ensure adherence to its procurement policy. This includes establishing a clear and consistently enforced process whereby all contracts over $25,000 are submitted for board approval prior to execution. Views of responsible officials: There is no disagreement with the finding.
Finding 2024-001
Federal Agency: U.S. Department of Agriculture Federal Program Name: Child Nutrition Cluster Assistance Listing Number: 10.553/10.555/10.559 Federal Award Identification Number and Year: Not Provided Pass-Through Agency: Maryland State Department of Education Pass-Through Number: Not Available Award Period: 7/1/2023 – 6/30/2024 Type of Finding: Significant Deficiency in Internal Control over Compliance, Other Matters Criteria or Specific Requirement: Control: According to the Carroll County Board of Education's procurement policy, any contract valued at over $25,000 must obtain board approval. This ensures compliance with internal controls and procurement regulations as specified in their policy manual and 2 CFR section 200.303(a), which requires non-Federal entities to establish and maintain effective internal control over Federal awards. Condition/Context: For one of seven vendors selected for testing, the Carroll County Board of Education failed to obtain board approval for a contract valued at over $25,000, as required by their procurement policy. Questioned Costs: None Noted. Cause: The Board did not adhere to its established procedures for obtaining necessary approvals for this contract exceeding $25,000 because the initial purchase was intended to be below the approval threshold. However, the total value of the contract was not fully considered. Effect: Failure to comply with the board approval requirement may result in unauthorized procurement activities and potential mismanagement of federal funds. Repeat Finding: No Recommendation: We recommend that the Carroll County Board of Education enhance its internal control procedures to ensure adherence to its procurement policy. This includes establishing a clear and consistently enforced process whereby all contracts over $25,000 are submitted for board approval prior to execution. Views of responsible officials: There is no disagreement with the finding.
Finding 2024-001
Federal Agency: U.S. Department of Agriculture Federal Program Name: Child Nutrition Cluster Assistance Listing Number: 10.553/10.555/10.559 Federal Award Identification Number and Year: Not Provided Pass-Through Agency: Maryland State Department of Education Pass-Through Number: Not Available Award Period: 7/1/2023 – 6/30/2024 Type of Finding: Significant Deficiency in Internal Control over Compliance, Other Matters Criteria or Specific Requirement: Control: According to the Carroll County Board of Education's procurement policy, any contract valued at over $25,000 must obtain board approval. This ensures compliance with internal controls and procurement regulations as specified in their policy manual and 2 CFR section 200.303(a), which requires non-Federal entities to establish and maintain effective internal control over Federal awards. Condition/Context: For one of seven vendors selected for testing, the Carroll County Board of Education failed to obtain board approval for a contract valued at over $25,000, as required by their procurement policy. Questioned Costs: None Noted. Cause: The Board did not adhere to its established procedures for obtaining necessary approvals for this contract exceeding $25,000 because the initial purchase was intended to be below the approval threshold. However, the total value of the contract was not fully considered. Effect: Failure to comply with the board approval requirement may result in unauthorized procurement activities and potential mismanagement of federal funds. Repeat Finding: No Recommendation: We recommend that the Carroll County Board of Education enhance its internal control procedures to ensure adherence to its procurement policy. This includes establishing a clear and consistently enforced process whereby all contracts over $25,000 are submitted for board approval prior to execution. Views of responsible officials: There is no disagreement with the finding.