Internal Control Findings 2024-001 Monitoring of Internal Controls Criteria: Management should have a formal system in place to monitor the adequacy and effectiveness of the Board’s system of internal controls. Condition: Management does not have an adequate system in place to provide ongoing or separate evaluations of the effectiveness of the Board’s system of internal controls. The current system does not routinely monitor and test the controls in place and is performed by the Finance Department who reports to management rather than directly to the governing board. Cause: The Board does not have an employee independent of the Finance Department who is responsible for monitoring the system of internal controls and who reports directly to the governing Board. Effect: The Board’s system of internal controls may not be designed or operating effectively or as intended. Monitoring of internal controls is essential to provide reasonable assurance that controls will prevent or detect material misstatements in the financial statements in a timely manner. Repeat Finding: This finding is a repeat of a finding in the prior year audit (Finding 2023-001). Recommendation: We recommend the Board of Education employ an individual to perform internal audit functions on a periodic basis. The individual should be from outside the finance department and would report directly to the Board Officials. Views of Responsible Officials and Planned Corrective Action: The Board acknowledges the value of an internal audit/monitoring function. However, as a result of budget constraints, the Board does not plan to implement an internal audit/monitoring function. The Board will continue the monitoring efforts in place.
Internal Control Findings 2024-001 Monitoring of Internal Controls Criteria: Management should have a formal system in place to monitor the adequacy and effectiveness of the Board’s system of internal controls. Condition: Management does not have an adequate system in place to provide ongoing or separate evaluations of the effectiveness of the Board’s system of internal controls. The current system does not routinely monitor and test the controls in place and is performed by the Finance Department who reports to management rather than directly to the governing board. Cause: The Board does not have an employee independent of the Finance Department who is responsible for monitoring the system of internal controls and who reports directly to the governing Board. Effect: The Board’s system of internal controls may not be designed or operating effectively or as intended. Monitoring of internal controls is essential to provide reasonable assurance that controls will prevent or detect material misstatements in the financial statements in a timely manner. Repeat Finding: This finding is a repeat of a finding in the prior year audit (Finding 2023-001). Recommendation: We recommend the Board of Education employ an individual to perform internal audit functions on a periodic basis. The individual should be from outside the finance department and would report directly to the Board Officials. Views of Responsible Officials and Planned Corrective Action: The Board acknowledges the value of an internal audit/monitoring function. However, as a result of budget constraints, the Board does not plan to implement an internal audit/monitoring function. The Board will continue the monitoring efforts in place.
Internal Control Findings 2024-001 Monitoring of Internal Controls Criteria: Management should have a formal system in place to monitor the adequacy and effectiveness of the Board’s system of internal controls. Condition: Management does not have an adequate system in place to provide ongoing or separate evaluations of the effectiveness of the Board’s system of internal controls. The current system does not routinely monitor and test the controls in place and is performed by the Finance Department who reports to management rather than directly to the governing board. Cause: The Board does not have an employee independent of the Finance Department who is responsible for monitoring the system of internal controls and who reports directly to the governing Board. Effect: The Board’s system of internal controls may not be designed or operating effectively or as intended. Monitoring of internal controls is essential to provide reasonable assurance that controls will prevent or detect material misstatements in the financial statements in a timely manner. Repeat Finding: This finding is a repeat of a finding in the prior year audit (Finding 2023-001). Recommendation: We recommend the Board of Education employ an individual to perform internal audit functions on a periodic basis. The individual should be from outside the finance department and would report directly to the Board Officials. Views of Responsible Officials and Planned Corrective Action: The Board acknowledges the value of an internal audit/monitoring function. However, as a result of budget constraints, the Board does not plan to implement an internal audit/monitoring function. The Board will continue the monitoring efforts in place.
Internal Control Findings 2024-001 Monitoring of Internal Controls Criteria: Management should have a formal system in place to monitor the adequacy and effectiveness of the Board’s system of internal controls. Condition: Management does not have an adequate system in place to provide ongoing or separate evaluations of the effectiveness of the Board’s system of internal controls. The current system does not routinely monitor and test the controls in place and is performed by the Finance Department who reports to management rather than directly to the governing board. Cause: The Board does not have an employee independent of the Finance Department who is responsible for monitoring the system of internal controls and who reports directly to the governing Board. Effect: The Board’s system of internal controls may not be designed or operating effectively or as intended. Monitoring of internal controls is essential to provide reasonable assurance that controls will prevent or detect material misstatements in the financial statements in a timely manner. Repeat Finding: This finding is a repeat of a finding in the prior year audit (Finding 2023-001). Recommendation: We recommend the Board of Education employ an individual to perform internal audit functions on a periodic basis. The individual should be from outside the finance department and would report directly to the Board Officials. Views of Responsible Officials and Planned Corrective Action: The Board acknowledges the value of an internal audit/monitoring function. However, as a result of budget constraints, the Board does not plan to implement an internal audit/monitoring function. The Board will continue the monitoring efforts in place.
Internal Control Findings 2024-001 Monitoring of Internal Controls Criteria: Management should have a formal system in place to monitor the adequacy and effectiveness of the Board’s system of internal controls. Condition: Management does not have an adequate system in place to provide ongoing or separate evaluations of the effectiveness of the Board’s system of internal controls. The current system does not routinely monitor and test the controls in place and is performed by the Finance Department who reports to management rather than directly to the governing board. Cause: The Board does not have an employee independent of the Finance Department who is responsible for monitoring the system of internal controls and who reports directly to the governing Board. Effect: The Board’s system of internal controls may not be designed or operating effectively or as intended. Monitoring of internal controls is essential to provide reasonable assurance that controls will prevent or detect material misstatements in the financial statements in a timely manner. Repeat Finding: This finding is a repeat of a finding in the prior year audit (Finding 2023-001). Recommendation: We recommend the Board of Education employ an individual to perform internal audit functions on a periodic basis. The individual should be from outside the finance department and would report directly to the Board Officials. Views of Responsible Officials and Planned Corrective Action: The Board acknowledges the value of an internal audit/monitoring function. However, as a result of budget constraints, the Board does not plan to implement an internal audit/monitoring function. The Board will continue the monitoring efforts in place.
Internal Control Findings 2024-001 Monitoring of Internal Controls Criteria: Management should have a formal system in place to monitor the adequacy and effectiveness of the Board’s system of internal controls. Condition: Management does not have an adequate system in place to provide ongoing or separate evaluations of the effectiveness of the Board’s system of internal controls. The current system does not routinely monitor and test the controls in place and is performed by the Finance Department who reports to management rather than directly to the governing board. Cause: The Board does not have an employee independent of the Finance Department who is responsible for monitoring the system of internal controls and who reports directly to the governing Board. Effect: The Board’s system of internal controls may not be designed or operating effectively or as intended. Monitoring of internal controls is essential to provide reasonable assurance that controls will prevent or detect material misstatements in the financial statements in a timely manner. Repeat Finding: This finding is a repeat of a finding in the prior year audit (Finding 2023-001). Recommendation: We recommend the Board of Education employ an individual to perform internal audit functions on a periodic basis. The individual should be from outside the finance department and would report directly to the Board Officials. Views of Responsible Officials and Planned Corrective Action: The Board acknowledges the value of an internal audit/monitoring function. However, as a result of budget constraints, the Board does not plan to implement an internal audit/monitoring function. The Board will continue the monitoring efforts in place.
Internal Control Findings 2024-001 Monitoring of Internal Controls Criteria: Management should have a formal system in place to monitor the adequacy and effectiveness of the Board’s system of internal controls. Condition: Management does not have an adequate system in place to provide ongoing or separate evaluations of the effectiveness of the Board’s system of internal controls. The current system does not routinely monitor and test the controls in place and is performed by the Finance Department who reports to management rather than directly to the governing board. Cause: The Board does not have an employee independent of the Finance Department who is responsible for monitoring the system of internal controls and who reports directly to the governing Board. Effect: The Board’s system of internal controls may not be designed or operating effectively or as intended. Monitoring of internal controls is essential to provide reasonable assurance that controls will prevent or detect material misstatements in the financial statements in a timely manner. Repeat Finding: This finding is a repeat of a finding in the prior year audit (Finding 2023-001). Recommendation: We recommend the Board of Education employ an individual to perform internal audit functions on a periodic basis. The individual should be from outside the finance department and would report directly to the Board Officials. Views of Responsible Officials and Planned Corrective Action: The Board acknowledges the value of an internal audit/monitoring function. However, as a result of budget constraints, the Board does not plan to implement an internal audit/monitoring function. The Board will continue the monitoring efforts in place.
Internal Control Findings 2024-001 Monitoring of Internal Controls Criteria: Management should have a formal system in place to monitor the adequacy and effectiveness of the Board’s system of internal controls. Condition: Management does not have an adequate system in place to provide ongoing or separate evaluations of the effectiveness of the Board’s system of internal controls. The current system does not routinely monitor and test the controls in place and is performed by the Finance Department who reports to management rather than directly to the governing board. Cause: The Board does not have an employee independent of the Finance Department who is responsible for monitoring the system of internal controls and who reports directly to the governing Board. Effect: The Board’s system of internal controls may not be designed or operating effectively or as intended. Monitoring of internal controls is essential to provide reasonable assurance that controls will prevent or detect material misstatements in the financial statements in a timely manner. Repeat Finding: This finding is a repeat of a finding in the prior year audit (Finding 2023-001). Recommendation: We recommend the Board of Education employ an individual to perform internal audit functions on a periodic basis. The individual should be from outside the finance department and would report directly to the Board Officials. Views of Responsible Officials and Planned Corrective Action: The Board acknowledges the value of an internal audit/monitoring function. However, as a result of budget constraints, the Board does not plan to implement an internal audit/monitoring function. The Board will continue the monitoring efforts in place.
Internal Control Findings 2024-001 Monitoring of Internal Controls Criteria: Management should have a formal system in place to monitor the adequacy and effectiveness of the Board’s system of internal controls. Condition: Management does not have an adequate system in place to provide ongoing or separate evaluations of the effectiveness of the Board’s system of internal controls. The current system does not routinely monitor and test the controls in place and is performed by the Finance Department who reports to management rather than directly to the governing board. Cause: The Board does not have an employee independent of the Finance Department who is responsible for monitoring the system of internal controls and who reports directly to the governing Board. Effect: The Board’s system of internal controls may not be designed or operating effectively or as intended. Monitoring of internal controls is essential to provide reasonable assurance that controls will prevent or detect material misstatements in the financial statements in a timely manner. Repeat Finding: This finding is a repeat of a finding in the prior year audit (Finding 2023-001). Recommendation: We recommend the Board of Education employ an individual to perform internal audit functions on a periodic basis. The individual should be from outside the finance department and would report directly to the Board Officials. Views of Responsible Officials and Planned Corrective Action: The Board acknowledges the value of an internal audit/monitoring function. However, as a result of budget constraints, the Board does not plan to implement an internal audit/monitoring function. The Board will continue the monitoring efforts in place.
Internal Control Findings 2024-001 Monitoring of Internal Controls Criteria: Management should have a formal system in place to monitor the adequacy and effectiveness of the Board’s system of internal controls. Condition: Management does not have an adequate system in place to provide ongoing or separate evaluations of the effectiveness of the Board’s system of internal controls. The current system does not routinely monitor and test the controls in place and is performed by the Finance Department who reports to management rather than directly to the governing board. Cause: The Board does not have an employee independent of the Finance Department who is responsible for monitoring the system of internal controls and who reports directly to the governing Board. Effect: The Board’s system of internal controls may not be designed or operating effectively or as intended. Monitoring of internal controls is essential to provide reasonable assurance that controls will prevent or detect material misstatements in the financial statements in a timely manner. Repeat Finding: This finding is a repeat of a finding in the prior year audit (Finding 2023-001). Recommendation: We recommend the Board of Education employ an individual to perform internal audit functions on a periodic basis. The individual should be from outside the finance department and would report directly to the Board Officials. Views of Responsible Officials and Planned Corrective Action: The Board acknowledges the value of an internal audit/monitoring function. However, as a result of budget constraints, the Board does not plan to implement an internal audit/monitoring function. The Board will continue the monitoring efforts in place.
Internal Control Findings 2024-001 Monitoring of Internal Controls Criteria: Management should have a formal system in place to monitor the adequacy and effectiveness of the Board’s system of internal controls. Condition: Management does not have an adequate system in place to provide ongoing or separate evaluations of the effectiveness of the Board’s system of internal controls. The current system does not routinely monitor and test the controls in place and is performed by the Finance Department who reports to management rather than directly to the governing board. Cause: The Board does not have an employee independent of the Finance Department who is responsible for monitoring the system of internal controls and who reports directly to the governing Board. Effect: The Board’s system of internal controls may not be designed or operating effectively or as intended. Monitoring of internal controls is essential to provide reasonable assurance that controls will prevent or detect material misstatements in the financial statements in a timely manner. Repeat Finding: This finding is a repeat of a finding in the prior year audit (Finding 2023-001). Recommendation: We recommend the Board of Education employ an individual to perform internal audit functions on a periodic basis. The individual should be from outside the finance department and would report directly to the Board Officials. Views of Responsible Officials and Planned Corrective Action: The Board acknowledges the value of an internal audit/monitoring function. However, as a result of budget constraints, the Board does not plan to implement an internal audit/monitoring function. The Board will continue the monitoring efforts in place.
Internal Control Findings 2024-001 Monitoring of Internal Controls Criteria: Management should have a formal system in place to monitor the adequacy and effectiveness of the Board’s system of internal controls. Condition: Management does not have an adequate system in place to provide ongoing or separate evaluations of the effectiveness of the Board’s system of internal controls. The current system does not routinely monitor and test the controls in place and is performed by the Finance Department who reports to management rather than directly to the governing board. Cause: The Board does not have an employee independent of the Finance Department who is responsible for monitoring the system of internal controls and who reports directly to the governing Board. Effect: The Board’s system of internal controls may not be designed or operating effectively or as intended. Monitoring of internal controls is essential to provide reasonable assurance that controls will prevent or detect material misstatements in the financial statements in a timely manner. Repeat Finding: This finding is a repeat of a finding in the prior year audit (Finding 2023-001). Recommendation: We recommend the Board of Education employ an individual to perform internal audit functions on a periodic basis. The individual should be from outside the finance department and would report directly to the Board Officials. Views of Responsible Officials and Planned Corrective Action: The Board acknowledges the value of an internal audit/monitoring function. However, as a result of budget constraints, the Board does not plan to implement an internal audit/monitoring function. The Board will continue the monitoring efforts in place.
Internal Control Findings 2024-001 Monitoring of Internal Controls Criteria: Management should have a formal system in place to monitor the adequacy and effectiveness of the Board’s system of internal controls. Condition: Management does not have an adequate system in place to provide ongoing or separate evaluations of the effectiveness of the Board’s system of internal controls. The current system does not routinely monitor and test the controls in place and is performed by the Finance Department who reports to management rather than directly to the governing board. Cause: The Board does not have an employee independent of the Finance Department who is responsible for monitoring the system of internal controls and who reports directly to the governing Board. Effect: The Board’s system of internal controls may not be designed or operating effectively or as intended. Monitoring of internal controls is essential to provide reasonable assurance that controls will prevent or detect material misstatements in the financial statements in a timely manner. Repeat Finding: This finding is a repeat of a finding in the prior year audit (Finding 2023-001). Recommendation: We recommend the Board of Education employ an individual to perform internal audit functions on a periodic basis. The individual should be from outside the finance department and would report directly to the Board Officials. Views of Responsible Officials and Planned Corrective Action: The Board acknowledges the value of an internal audit/monitoring function. However, as a result of budget constraints, the Board does not plan to implement an internal audit/monitoring function. The Board will continue the monitoring efforts in place.
Internal Control Findings 2024-001 Monitoring of Internal Controls Criteria: Management should have a formal system in place to monitor the adequacy and effectiveness of the Board’s system of internal controls. Condition: Management does not have an adequate system in place to provide ongoing or separate evaluations of the effectiveness of the Board’s system of internal controls. The current system does not routinely monitor and test the controls in place and is performed by the Finance Department who reports to management rather than directly to the governing board. Cause: The Board does not have an employee independent of the Finance Department who is responsible for monitoring the system of internal controls and who reports directly to the governing Board. Effect: The Board’s system of internal controls may not be designed or operating effectively or as intended. Monitoring of internal controls is essential to provide reasonable assurance that controls will prevent or detect material misstatements in the financial statements in a timely manner. Repeat Finding: This finding is a repeat of a finding in the prior year audit (Finding 2023-001). Recommendation: We recommend the Board of Education employ an individual to perform internal audit functions on a periodic basis. The individual should be from outside the finance department and would report directly to the Board Officials. Views of Responsible Officials and Planned Corrective Action: The Board acknowledges the value of an internal audit/monitoring function. However, as a result of budget constraints, the Board does not plan to implement an internal audit/monitoring function. The Board will continue the monitoring efforts in place.
Internal Control Findings 2024-001 Monitoring of Internal Controls Criteria: Management should have a formal system in place to monitor the adequacy and effectiveness of the Board’s system of internal controls. Condition: Management does not have an adequate system in place to provide ongoing or separate evaluations of the effectiveness of the Board’s system of internal controls. The current system does not routinely monitor and test the controls in place and is performed by the Finance Department who reports to management rather than directly to the governing board. Cause: The Board does not have an employee independent of the Finance Department who is responsible for monitoring the system of internal controls and who reports directly to the governing Board. Effect: The Board’s system of internal controls may not be designed or operating effectively or as intended. Monitoring of internal controls is essential to provide reasonable assurance that controls will prevent or detect material misstatements in the financial statements in a timely manner. Repeat Finding: This finding is a repeat of a finding in the prior year audit (Finding 2023-001). Recommendation: We recommend the Board of Education employ an individual to perform internal audit functions on a periodic basis. The individual should be from outside the finance department and would report directly to the Board Officials. Views of Responsible Officials and Planned Corrective Action: The Board acknowledges the value of an internal audit/monitoring function. However, as a result of budget constraints, the Board does not plan to implement an internal audit/monitoring function. The Board will continue the monitoring efforts in place.
Internal Control Findings 2024-001 Monitoring of Internal Controls Criteria: Management should have a formal system in place to monitor the adequacy and effectiveness of the Board’s system of internal controls. Condition: Management does not have an adequate system in place to provide ongoing or separate evaluations of the effectiveness of the Board’s system of internal controls. The current system does not routinely monitor and test the controls in place and is performed by the Finance Department who reports to management rather than directly to the governing board. Cause: The Board does not have an employee independent of the Finance Department who is responsible for monitoring the system of internal controls and who reports directly to the governing Board. Effect: The Board’s system of internal controls may not be designed or operating effectively or as intended. Monitoring of internal controls is essential to provide reasonable assurance that controls will prevent or detect material misstatements in the financial statements in a timely manner. Repeat Finding: This finding is a repeat of a finding in the prior year audit (Finding 2023-001). Recommendation: We recommend the Board of Education employ an individual to perform internal audit functions on a periodic basis. The individual should be from outside the finance department and would report directly to the Board Officials. Views of Responsible Officials and Planned Corrective Action: The Board acknowledges the value of an internal audit/monitoring function. However, as a result of budget constraints, the Board does not plan to implement an internal audit/monitoring function. The Board will continue the monitoring efforts in place.
Internal Control Findings 2024-001 Monitoring of Internal Controls Criteria: Management should have a formal system in place to monitor the adequacy and effectiveness of the Board’s system of internal controls. Condition: Management does not have an adequate system in place to provide ongoing or separate evaluations of the effectiveness of the Board’s system of internal controls. The current system does not routinely monitor and test the controls in place and is performed by the Finance Department who reports to management rather than directly to the governing board. Cause: The Board does not have an employee independent of the Finance Department who is responsible for monitoring the system of internal controls and who reports directly to the governing Board. Effect: The Board’s system of internal controls may not be designed or operating effectively or as intended. Monitoring of internal controls is essential to provide reasonable assurance that controls will prevent or detect material misstatements in the financial statements in a timely manner. Repeat Finding: This finding is a repeat of a finding in the prior year audit (Finding 2023-001). Recommendation: We recommend the Board of Education employ an individual to perform internal audit functions on a periodic basis. The individual should be from outside the finance department and would report directly to the Board Officials. Views of Responsible Officials and Planned Corrective Action: The Board acknowledges the value of an internal audit/monitoring function. However, as a result of budget constraints, the Board does not plan to implement an internal audit/monitoring function. The Board will continue the monitoring efforts in place.
Internal Control Findings 2024-001 Monitoring of Internal Controls Criteria: Management should have a formal system in place to monitor the adequacy and effectiveness of the Board’s system of internal controls. Condition: Management does not have an adequate system in place to provide ongoing or separate evaluations of the effectiveness of the Board’s system of internal controls. The current system does not routinely monitor and test the controls in place and is performed by the Finance Department who reports to management rather than directly to the governing board. Cause: The Board does not have an employee independent of the Finance Department who is responsible for monitoring the system of internal controls and who reports directly to the governing Board. Effect: The Board’s system of internal controls may not be designed or operating effectively or as intended. Monitoring of internal controls is essential to provide reasonable assurance that controls will prevent or detect material misstatements in the financial statements in a timely manner. Repeat Finding: This finding is a repeat of a finding in the prior year audit (Finding 2023-001). Recommendation: We recommend the Board of Education employ an individual to perform internal audit functions on a periodic basis. The individual should be from outside the finance department and would report directly to the Board Officials. Views of Responsible Officials and Planned Corrective Action: The Board acknowledges the value of an internal audit/monitoring function. However, as a result of budget constraints, the Board does not plan to implement an internal audit/monitoring function. The Board will continue the monitoring efforts in place.
Internal Control Findings 2024-001 Monitoring of Internal Controls Criteria: Management should have a formal system in place to monitor the adequacy and effectiveness of the Board’s system of internal controls. Condition: Management does not have an adequate system in place to provide ongoing or separate evaluations of the effectiveness of the Board’s system of internal controls. The current system does not routinely monitor and test the controls in place and is performed by the Finance Department who reports to management rather than directly to the governing board. Cause: The Board does not have an employee independent of the Finance Department who is responsible for monitoring the system of internal controls and who reports directly to the governing Board. Effect: The Board’s system of internal controls may not be designed or operating effectively or as intended. Monitoring of internal controls is essential to provide reasonable assurance that controls will prevent or detect material misstatements in the financial statements in a timely manner. Repeat Finding: This finding is a repeat of a finding in the prior year audit (Finding 2023-001). Recommendation: We recommend the Board of Education employ an individual to perform internal audit functions on a periodic basis. The individual should be from outside the finance department and would report directly to the Board Officials. Views of Responsible Officials and Planned Corrective Action: The Board acknowledges the value of an internal audit/monitoring function. However, as a result of budget constraints, the Board does not plan to implement an internal audit/monitoring function. The Board will continue the monitoring efforts in place.
Internal Control Findings 2024-001 Monitoring of Internal Controls Criteria: Management should have a formal system in place to monitor the adequacy and effectiveness of the Board’s system of internal controls. Condition: Management does not have an adequate system in place to provide ongoing or separate evaluations of the effectiveness of the Board’s system of internal controls. The current system does not routinely monitor and test the controls in place and is performed by the Finance Department who reports to management rather than directly to the governing board. Cause: The Board does not have an employee independent of the Finance Department who is responsible for monitoring the system of internal controls and who reports directly to the governing Board. Effect: The Board’s system of internal controls may not be designed or operating effectively or as intended. Monitoring of internal controls is essential to provide reasonable assurance that controls will prevent or detect material misstatements in the financial statements in a timely manner. Repeat Finding: This finding is a repeat of a finding in the prior year audit (Finding 2023-001). Recommendation: We recommend the Board of Education employ an individual to perform internal audit functions on a periodic basis. The individual should be from outside the finance department and would report directly to the Board Officials. Views of Responsible Officials and Planned Corrective Action: The Board acknowledges the value of an internal audit/monitoring function. However, as a result of budget constraints, the Board does not plan to implement an internal audit/monitoring function. The Board will continue the monitoring efforts in place.
Internal Control Findings 2024-001 Monitoring of Internal Controls Criteria: Management should have a formal system in place to monitor the adequacy and effectiveness of the Board’s system of internal controls. Condition: Management does not have an adequate system in place to provide ongoing or separate evaluations of the effectiveness of the Board’s system of internal controls. The current system does not routinely monitor and test the controls in place and is performed by the Finance Department who reports to management rather than directly to the governing board. Cause: The Board does not have an employee independent of the Finance Department who is responsible for monitoring the system of internal controls and who reports directly to the governing Board. Effect: The Board’s system of internal controls may not be designed or operating effectively or as intended. Monitoring of internal controls is essential to provide reasonable assurance that controls will prevent or detect material misstatements in the financial statements in a timely manner. Repeat Finding: This finding is a repeat of a finding in the prior year audit (Finding 2023-001). Recommendation: We recommend the Board of Education employ an individual to perform internal audit functions on a periodic basis. The individual should be from outside the finance department and would report directly to the Board Officials. Views of Responsible Officials and Planned Corrective Action: The Board acknowledges the value of an internal audit/monitoring function. However, as a result of budget constraints, the Board does not plan to implement an internal audit/monitoring function. The Board will continue the monitoring efforts in place.
Internal Control Findings 2024-001 Monitoring of Internal Controls Criteria: Management should have a formal system in place to monitor the adequacy and effectiveness of the Board’s system of internal controls. Condition: Management does not have an adequate system in place to provide ongoing or separate evaluations of the effectiveness of the Board’s system of internal controls. The current system does not routinely monitor and test the controls in place and is performed by the Finance Department who reports to management rather than directly to the governing board. Cause: The Board does not have an employee independent of the Finance Department who is responsible for monitoring the system of internal controls and who reports directly to the governing Board. Effect: The Board’s system of internal controls may not be designed or operating effectively or as intended. Monitoring of internal controls is essential to provide reasonable assurance that controls will prevent or detect material misstatements in the financial statements in a timely manner. Repeat Finding: This finding is a repeat of a finding in the prior year audit (Finding 2023-001). Recommendation: We recommend the Board of Education employ an individual to perform internal audit functions on a periodic basis. The individual should be from outside the finance department and would report directly to the Board Officials. Views of Responsible Officials and Planned Corrective Action: The Board acknowledges the value of an internal audit/monitoring function. However, as a result of budget constraints, the Board does not plan to implement an internal audit/monitoring function. The Board will continue the monitoring efforts in place.
Internal Control Findings 2024-001 Monitoring of Internal Controls Criteria: Management should have a formal system in place to monitor the adequacy and effectiveness of the Board’s system of internal controls. Condition: Management does not have an adequate system in place to provide ongoing or separate evaluations of the effectiveness of the Board’s system of internal controls. The current system does not routinely monitor and test the controls in place and is performed by the Finance Department who reports to management rather than directly to the governing board. Cause: The Board does not have an employee independent of the Finance Department who is responsible for monitoring the system of internal controls and who reports directly to the governing Board. Effect: The Board’s system of internal controls may not be designed or operating effectively or as intended. Monitoring of internal controls is essential to provide reasonable assurance that controls will prevent or detect material misstatements in the financial statements in a timely manner. Repeat Finding: This finding is a repeat of a finding in the prior year audit (Finding 2023-001). Recommendation: We recommend the Board of Education employ an individual to perform internal audit functions on a periodic basis. The individual should be from outside the finance department and would report directly to the Board Officials. Views of Responsible Officials and Planned Corrective Action: The Board acknowledges the value of an internal audit/monitoring function. However, as a result of budget constraints, the Board does not plan to implement an internal audit/monitoring function. The Board will continue the monitoring efforts in place.
Internal Control Findings 2024-001 Monitoring of Internal Controls Criteria: Management should have a formal system in place to monitor the adequacy and effectiveness of the Board’s system of internal controls. Condition: Management does not have an adequate system in place to provide ongoing or separate evaluations of the effectiveness of the Board’s system of internal controls. The current system does not routinely monitor and test the controls in place and is performed by the Finance Department who reports to management rather than directly to the governing board. Cause: The Board does not have an employee independent of the Finance Department who is responsible for monitoring the system of internal controls and who reports directly to the governing Board. Effect: The Board’s system of internal controls may not be designed or operating effectively or as intended. Monitoring of internal controls is essential to provide reasonable assurance that controls will prevent or detect material misstatements in the financial statements in a timely manner. Repeat Finding: This finding is a repeat of a finding in the prior year audit (Finding 2023-001). Recommendation: We recommend the Board of Education employ an individual to perform internal audit functions on a periodic basis. The individual should be from outside the finance department and would report directly to the Board Officials. Views of Responsible Officials and Planned Corrective Action: The Board acknowledges the value of an internal audit/monitoring function. However, as a result of budget constraints, the Board does not plan to implement an internal audit/monitoring function. The Board will continue the monitoring efforts in place.
Internal Control Findings 2024-001 Monitoring of Internal Controls Criteria: Management should have a formal system in place to monitor the adequacy and effectiveness of the Board’s system of internal controls. Condition: Management does not have an adequate system in place to provide ongoing or separate evaluations of the effectiveness of the Board’s system of internal controls. The current system does not routinely monitor and test the controls in place and is performed by the Finance Department who reports to management rather than directly to the governing board. Cause: The Board does not have an employee independent of the Finance Department who is responsible for monitoring the system of internal controls and who reports directly to the governing Board. Effect: The Board’s system of internal controls may not be designed or operating effectively or as intended. Monitoring of internal controls is essential to provide reasonable assurance that controls will prevent or detect material misstatements in the financial statements in a timely manner. Repeat Finding: This finding is a repeat of a finding in the prior year audit (Finding 2023-001). Recommendation: We recommend the Board of Education employ an individual to perform internal audit functions on a periodic basis. The individual should be from outside the finance department and would report directly to the Board Officials. Views of Responsible Officials and Planned Corrective Action: The Board acknowledges the value of an internal audit/monitoring function. However, as a result of budget constraints, the Board does not plan to implement an internal audit/monitoring function. The Board will continue the monitoring efforts in place.
Internal Control Findings 2024-001 Monitoring of Internal Controls Criteria: Management should have a formal system in place to monitor the adequacy and effectiveness of the Board’s system of internal controls. Condition: Management does not have an adequate system in place to provide ongoing or separate evaluations of the effectiveness of the Board’s system of internal controls. The current system does not routinely monitor and test the controls in place and is performed by the Finance Department who reports to management rather than directly to the governing board. Cause: The Board does not have an employee independent of the Finance Department who is responsible for monitoring the system of internal controls and who reports directly to the governing Board. Effect: The Board’s system of internal controls may not be designed or operating effectively or as intended. Monitoring of internal controls is essential to provide reasonable assurance that controls will prevent or detect material misstatements in the financial statements in a timely manner. Repeat Finding: This finding is a repeat of a finding in the prior year audit (Finding 2023-001). Recommendation: We recommend the Board of Education employ an individual to perform internal audit functions on a periodic basis. The individual should be from outside the finance department and would report directly to the Board Officials. Views of Responsible Officials and Planned Corrective Action: The Board acknowledges the value of an internal audit/monitoring function. However, as a result of budget constraints, the Board does not plan to implement an internal audit/monitoring function. The Board will continue the monitoring efforts in place.
Internal Control Findings 2024-001 Monitoring of Internal Controls Criteria: Management should have a formal system in place to monitor the adequacy and effectiveness of the Board’s system of internal controls. Condition: Management does not have an adequate system in place to provide ongoing or separate evaluations of the effectiveness of the Board’s system of internal controls. The current system does not routinely monitor and test the controls in place and is performed by the Finance Department who reports to management rather than directly to the governing board. Cause: The Board does not have an employee independent of the Finance Department who is responsible for monitoring the system of internal controls and who reports directly to the governing Board. Effect: The Board’s system of internal controls may not be designed or operating effectively or as intended. Monitoring of internal controls is essential to provide reasonable assurance that controls will prevent or detect material misstatements in the financial statements in a timely manner. Repeat Finding: This finding is a repeat of a finding in the prior year audit (Finding 2023-001). Recommendation: We recommend the Board of Education employ an individual to perform internal audit functions on a periodic basis. The individual should be from outside the finance department and would report directly to the Board Officials. Views of Responsible Officials and Planned Corrective Action: The Board acknowledges the value of an internal audit/monitoring function. However, as a result of budget constraints, the Board does not plan to implement an internal audit/monitoring function. The Board will continue the monitoring efforts in place.
Internal Control Findings 2024-001 Monitoring of Internal Controls Criteria: Management should have a formal system in place to monitor the adequacy and effectiveness of the Board’s system of internal controls. Condition: Management does not have an adequate system in place to provide ongoing or separate evaluations of the effectiveness of the Board’s system of internal controls. The current system does not routinely monitor and test the controls in place and is performed by the Finance Department who reports to management rather than directly to the governing board. Cause: The Board does not have an employee independent of the Finance Department who is responsible for monitoring the system of internal controls and who reports directly to the governing Board. Effect: The Board’s system of internal controls may not be designed or operating effectively or as intended. Monitoring of internal controls is essential to provide reasonable assurance that controls will prevent or detect material misstatements in the financial statements in a timely manner. Repeat Finding: This finding is a repeat of a finding in the prior year audit (Finding 2023-001). Recommendation: We recommend the Board of Education employ an individual to perform internal audit functions on a periodic basis. The individual should be from outside the finance department and would report directly to the Board Officials. Views of Responsible Officials and Planned Corrective Action: The Board acknowledges the value of an internal audit/monitoring function. However, as a result of budget constraints, the Board does not plan to implement an internal audit/monitoring function. The Board will continue the monitoring efforts in place.
Internal Control Findings 2024-001 Monitoring of Internal Controls Criteria: Management should have a formal system in place to monitor the adequacy and effectiveness of the Board’s system of internal controls. Condition: Management does not have an adequate system in place to provide ongoing or separate evaluations of the effectiveness of the Board’s system of internal controls. The current system does not routinely monitor and test the controls in place and is performed by the Finance Department who reports to management rather than directly to the governing board. Cause: The Board does not have an employee independent of the Finance Department who is responsible for monitoring the system of internal controls and who reports directly to the governing Board. Effect: The Board’s system of internal controls may not be designed or operating effectively or as intended. Monitoring of internal controls is essential to provide reasonable assurance that controls will prevent or detect material misstatements in the financial statements in a timely manner. Repeat Finding: This finding is a repeat of a finding in the prior year audit (Finding 2023-001). Recommendation: We recommend the Board of Education employ an individual to perform internal audit functions on a periodic basis. The individual should be from outside the finance department and would report directly to the Board Officials. Views of Responsible Officials and Planned Corrective Action: The Board acknowledges the value of an internal audit/monitoring function. However, as a result of budget constraints, the Board does not plan to implement an internal audit/monitoring function. The Board will continue the monitoring efforts in place.
Internal Control Findings 2024-001 Monitoring of Internal Controls Criteria: Management should have a formal system in place to monitor the adequacy and effectiveness of the Board’s system of internal controls. Condition: Management does not have an adequate system in place to provide ongoing or separate evaluations of the effectiveness of the Board’s system of internal controls. The current system does not routinely monitor and test the controls in place and is performed by the Finance Department who reports to management rather than directly to the governing board. Cause: The Board does not have an employee independent of the Finance Department who is responsible for monitoring the system of internal controls and who reports directly to the governing Board. Effect: The Board’s system of internal controls may not be designed or operating effectively or as intended. Monitoring of internal controls is essential to provide reasonable assurance that controls will prevent or detect material misstatements in the financial statements in a timely manner. Repeat Finding: This finding is a repeat of a finding in the prior year audit (Finding 2023-001). Recommendation: We recommend the Board of Education employ an individual to perform internal audit functions on a periodic basis. The individual should be from outside the finance department and would report directly to the Board Officials. Views of Responsible Officials and Planned Corrective Action: The Board acknowledges the value of an internal audit/monitoring function. However, as a result of budget constraints, the Board does not plan to implement an internal audit/monitoring function. The Board will continue the monitoring efforts in place.
Internal Control Findings 2024-001 Monitoring of Internal Controls Criteria: Management should have a formal system in place to monitor the adequacy and effectiveness of the Board’s system of internal controls. Condition: Management does not have an adequate system in place to provide ongoing or separate evaluations of the effectiveness of the Board’s system of internal controls. The current system does not routinely monitor and test the controls in place and is performed by the Finance Department who reports to management rather than directly to the governing board. Cause: The Board does not have an employee independent of the Finance Department who is responsible for monitoring the system of internal controls and who reports directly to the governing Board. Effect: The Board’s system of internal controls may not be designed or operating effectively or as intended. Monitoring of internal controls is essential to provide reasonable assurance that controls will prevent or detect material misstatements in the financial statements in a timely manner. Repeat Finding: This finding is a repeat of a finding in the prior year audit (Finding 2023-001). Recommendation: We recommend the Board of Education employ an individual to perform internal audit functions on a periodic basis. The individual should be from outside the finance department and would report directly to the Board Officials. Views of Responsible Officials and Planned Corrective Action: The Board acknowledges the value of an internal audit/monitoring function. However, as a result of budget constraints, the Board does not plan to implement an internal audit/monitoring function. The Board will continue the monitoring efforts in place.
Internal Control Findings 2024-001 Monitoring of Internal Controls Criteria: Management should have a formal system in place to monitor the adequacy and effectiveness of the Board’s system of internal controls. Condition: Management does not have an adequate system in place to provide ongoing or separate evaluations of the effectiveness of the Board’s system of internal controls. The current system does not routinely monitor and test the controls in place and is performed by the Finance Department who reports to management rather than directly to the governing board. Cause: The Board does not have an employee independent of the Finance Department who is responsible for monitoring the system of internal controls and who reports directly to the governing Board. Effect: The Board’s system of internal controls may not be designed or operating effectively or as intended. Monitoring of internal controls is essential to provide reasonable assurance that controls will prevent or detect material misstatements in the financial statements in a timely manner. Repeat Finding: This finding is a repeat of a finding in the prior year audit (Finding 2023-001). Recommendation: We recommend the Board of Education employ an individual to perform internal audit functions on a periodic basis. The individual should be from outside the finance department and would report directly to the Board Officials. Views of Responsible Officials and Planned Corrective Action: The Board acknowledges the value of an internal audit/monitoring function. However, as a result of budget constraints, the Board does not plan to implement an internal audit/monitoring function. The Board will continue the monitoring efforts in place.
Internal Control Findings 2024-001 Monitoring of Internal Controls Criteria: Management should have a formal system in place to monitor the adequacy and effectiveness of the Board’s system of internal controls. Condition: Management does not have an adequate system in place to provide ongoing or separate evaluations of the effectiveness of the Board’s system of internal controls. The current system does not routinely monitor and test the controls in place and is performed by the Finance Department who reports to management rather than directly to the governing board. Cause: The Board does not have an employee independent of the Finance Department who is responsible for monitoring the system of internal controls and who reports directly to the governing Board. Effect: The Board’s system of internal controls may not be designed or operating effectively or as intended. Monitoring of internal controls is essential to provide reasonable assurance that controls will prevent or detect material misstatements in the financial statements in a timely manner. Repeat Finding: This finding is a repeat of a finding in the prior year audit (Finding 2023-001). Recommendation: We recommend the Board of Education employ an individual to perform internal audit functions on a periodic basis. The individual should be from outside the finance department and would report directly to the Board Officials. Views of Responsible Officials and Planned Corrective Action: The Board acknowledges the value of an internal audit/monitoring function. However, as a result of budget constraints, the Board does not plan to implement an internal audit/monitoring function. The Board will continue the monitoring efforts in place.
Internal Control Findings 2024-001 Monitoring of Internal Controls Criteria: Management should have a formal system in place to monitor the adequacy and effectiveness of the Board’s system of internal controls. Condition: Management does not have an adequate system in place to provide ongoing or separate evaluations of the effectiveness of the Board’s system of internal controls. The current system does not routinely monitor and test the controls in place and is performed by the Finance Department who reports to management rather than directly to the governing board. Cause: The Board does not have an employee independent of the Finance Department who is responsible for monitoring the system of internal controls and who reports directly to the governing Board. Effect: The Board’s system of internal controls may not be designed or operating effectively or as intended. Monitoring of internal controls is essential to provide reasonable assurance that controls will prevent or detect material misstatements in the financial statements in a timely manner. Repeat Finding: This finding is a repeat of a finding in the prior year audit (Finding 2023-001). Recommendation: We recommend the Board of Education employ an individual to perform internal audit functions on a periodic basis. The individual should be from outside the finance department and would report directly to the Board Officials. Views of Responsible Officials and Planned Corrective Action: The Board acknowledges the value of an internal audit/monitoring function. However, as a result of budget constraints, the Board does not plan to implement an internal audit/monitoring function. The Board will continue the monitoring efforts in place.
Internal Control Findings 2024-001 Monitoring of Internal Controls Criteria: Management should have a formal system in place to monitor the adequacy and effectiveness of the Board’s system of internal controls. Condition: Management does not have an adequate system in place to provide ongoing or separate evaluations of the effectiveness of the Board’s system of internal controls. The current system does not routinely monitor and test the controls in place and is performed by the Finance Department who reports to management rather than directly to the governing board. Cause: The Board does not have an employee independent of the Finance Department who is responsible for monitoring the system of internal controls and who reports directly to the governing Board. Effect: The Board’s system of internal controls may not be designed or operating effectively or as intended. Monitoring of internal controls is essential to provide reasonable assurance that controls will prevent or detect material misstatements in the financial statements in a timely manner. Repeat Finding: This finding is a repeat of a finding in the prior year audit (Finding 2023-001). Recommendation: We recommend the Board of Education employ an individual to perform internal audit functions on a periodic basis. The individual should be from outside the finance department and would report directly to the Board Officials. Views of Responsible Officials and Planned Corrective Action: The Board acknowledges the value of an internal audit/monitoring function. However, as a result of budget constraints, the Board does not plan to implement an internal audit/monitoring function. The Board will continue the monitoring efforts in place.
Internal Control Findings 2024-001 Monitoring of Internal Controls Criteria: Management should have a formal system in place to monitor the adequacy and effectiveness of the Board’s system of internal controls. Condition: Management does not have an adequate system in place to provide ongoing or separate evaluations of the effectiveness of the Board’s system of internal controls. The current system does not routinely monitor and test the controls in place and is performed by the Finance Department who reports to management rather than directly to the governing board. Cause: The Board does not have an employee independent of the Finance Department who is responsible for monitoring the system of internal controls and who reports directly to the governing Board. Effect: The Board’s system of internal controls may not be designed or operating effectively or as intended. Monitoring of internal controls is essential to provide reasonable assurance that controls will prevent or detect material misstatements in the financial statements in a timely manner. Repeat Finding: This finding is a repeat of a finding in the prior year audit (Finding 2023-001). Recommendation: We recommend the Board of Education employ an individual to perform internal audit functions on a periodic basis. The individual should be from outside the finance department and would report directly to the Board Officials. Views of Responsible Officials and Planned Corrective Action: The Board acknowledges the value of an internal audit/monitoring function. However, as a result of budget constraints, the Board does not plan to implement an internal audit/monitoring function. The Board will continue the monitoring efforts in place.
Internal Control Findings 2024-001 Monitoring of Internal Controls Criteria: Management should have a formal system in place to monitor the adequacy and effectiveness of the Board’s system of internal controls. Condition: Management does not have an adequate system in place to provide ongoing or separate evaluations of the effectiveness of the Board’s system of internal controls. The current system does not routinely monitor and test the controls in place and is performed by the Finance Department who reports to management rather than directly to the governing board. Cause: The Board does not have an employee independent of the Finance Department who is responsible for monitoring the system of internal controls and who reports directly to the governing Board. Effect: The Board’s system of internal controls may not be designed or operating effectively or as intended. Monitoring of internal controls is essential to provide reasonable assurance that controls will prevent or detect material misstatements in the financial statements in a timely manner. Repeat Finding: This finding is a repeat of a finding in the prior year audit (Finding 2023-001). Recommendation: We recommend the Board of Education employ an individual to perform internal audit functions on a periodic basis. The individual should be from outside the finance department and would report directly to the Board Officials. Views of Responsible Officials and Planned Corrective Action: The Board acknowledges the value of an internal audit/monitoring function. However, as a result of budget constraints, the Board does not plan to implement an internal audit/monitoring function. The Board will continue the monitoring efforts in place.
Internal Control Findings 2024-001 Monitoring of Internal Controls Criteria: Management should have a formal system in place to monitor the adequacy and effectiveness of the Board’s system of internal controls. Condition: Management does not have an adequate system in place to provide ongoing or separate evaluations of the effectiveness of the Board’s system of internal controls. The current system does not routinely monitor and test the controls in place and is performed by the Finance Department who reports to management rather than directly to the governing board. Cause: The Board does not have an employee independent of the Finance Department who is responsible for monitoring the system of internal controls and who reports directly to the governing Board. Effect: The Board’s system of internal controls may not be designed or operating effectively or as intended. Monitoring of internal controls is essential to provide reasonable assurance that controls will prevent or detect material misstatements in the financial statements in a timely manner. Repeat Finding: This finding is a repeat of a finding in the prior year audit (Finding 2023-001). Recommendation: We recommend the Board of Education employ an individual to perform internal audit functions on a periodic basis. The individual should be from outside the finance department and would report directly to the Board Officials. Views of Responsible Officials and Planned Corrective Action: The Board acknowledges the value of an internal audit/monitoring function. However, as a result of budget constraints, the Board does not plan to implement an internal audit/monitoring function. The Board will continue the monitoring efforts in place.
Internal Control Findings 2024-001 Monitoring of Internal Controls Criteria: Management should have a formal system in place to monitor the adequacy and effectiveness of the Board’s system of internal controls. Condition: Management does not have an adequate system in place to provide ongoing or separate evaluations of the effectiveness of the Board’s system of internal controls. The current system does not routinely monitor and test the controls in place and is performed by the Finance Department who reports to management rather than directly to the governing board. Cause: The Board does not have an employee independent of the Finance Department who is responsible for monitoring the system of internal controls and who reports directly to the governing Board. Effect: The Board’s system of internal controls may not be designed or operating effectively or as intended. Monitoring of internal controls is essential to provide reasonable assurance that controls will prevent or detect material misstatements in the financial statements in a timely manner. Repeat Finding: This finding is a repeat of a finding in the prior year audit (Finding 2023-001). Recommendation: We recommend the Board of Education employ an individual to perform internal audit functions on a periodic basis. The individual should be from outside the finance department and would report directly to the Board Officials. Views of Responsible Officials and Planned Corrective Action: The Board acknowledges the value of an internal audit/monitoring function. However, as a result of budget constraints, the Board does not plan to implement an internal audit/monitoring function. The Board will continue the monitoring efforts in place.
Internal Control Findings 2024-001 Monitoring of Internal Controls Criteria: Management should have a formal system in place to monitor the adequacy and effectiveness of the Board’s system of internal controls. Condition: Management does not have an adequate system in place to provide ongoing or separate evaluations of the effectiveness of the Board’s system of internal controls. The current system does not routinely monitor and test the controls in place and is performed by the Finance Department who reports to management rather than directly to the governing board. Cause: The Board does not have an employee independent of the Finance Department who is responsible for monitoring the system of internal controls and who reports directly to the governing Board. Effect: The Board’s system of internal controls may not be designed or operating effectively or as intended. Monitoring of internal controls is essential to provide reasonable assurance that controls will prevent or detect material misstatements in the financial statements in a timely manner. Repeat Finding: This finding is a repeat of a finding in the prior year audit (Finding 2023-001). Recommendation: We recommend the Board of Education employ an individual to perform internal audit functions on a periodic basis. The individual should be from outside the finance department and would report directly to the Board Officials. Views of Responsible Officials and Planned Corrective Action: The Board acknowledges the value of an internal audit/monitoring function. However, as a result of budget constraints, the Board does not plan to implement an internal audit/monitoring function. The Board will continue the monitoring efforts in place.
Internal Control Findings 2024-001 Monitoring of Internal Controls Criteria: Management should have a formal system in place to monitor the adequacy and effectiveness of the Board’s system of internal controls. Condition: Management does not have an adequate system in place to provide ongoing or separate evaluations of the effectiveness of the Board’s system of internal controls. The current system does not routinely monitor and test the controls in place and is performed by the Finance Department who reports to management rather than directly to the governing board. Cause: The Board does not have an employee independent of the Finance Department who is responsible for monitoring the system of internal controls and who reports directly to the governing Board. Effect: The Board’s system of internal controls may not be designed or operating effectively or as intended. Monitoring of internal controls is essential to provide reasonable assurance that controls will prevent or detect material misstatements in the financial statements in a timely manner. Repeat Finding: This finding is a repeat of a finding in the prior year audit (Finding 2023-001). Recommendation: We recommend the Board of Education employ an individual to perform internal audit functions on a periodic basis. The individual should be from outside the finance department and would report directly to the Board Officials. Views of Responsible Officials and Planned Corrective Action: The Board acknowledges the value of an internal audit/monitoring function. However, as a result of budget constraints, the Board does not plan to implement an internal audit/monitoring function. The Board will continue the monitoring efforts in place.
Internal Control Findings 2024-001 Monitoring of Internal Controls Criteria: Management should have a formal system in place to monitor the adequacy and effectiveness of the Board’s system of internal controls. Condition: Management does not have an adequate system in place to provide ongoing or separate evaluations of the effectiveness of the Board’s system of internal controls. The current system does not routinely monitor and test the controls in place and is performed by the Finance Department who reports to management rather than directly to the governing board. Cause: The Board does not have an employee independent of the Finance Department who is responsible for monitoring the system of internal controls and who reports directly to the governing Board. Effect: The Board’s system of internal controls may not be designed or operating effectively or as intended. Monitoring of internal controls is essential to provide reasonable assurance that controls will prevent or detect material misstatements in the financial statements in a timely manner. Repeat Finding: This finding is a repeat of a finding in the prior year audit (Finding 2023-001). Recommendation: We recommend the Board of Education employ an individual to perform internal audit functions on a periodic basis. The individual should be from outside the finance department and would report directly to the Board Officials. Views of Responsible Officials and Planned Corrective Action: The Board acknowledges the value of an internal audit/monitoring function. However, as a result of budget constraints, the Board does not plan to implement an internal audit/monitoring function. The Board will continue the monitoring efforts in place.
Internal Control Findings 2024-001 Monitoring of Internal Controls Criteria: Management should have a formal system in place to monitor the adequacy and effectiveness of the Board’s system of internal controls. Condition: Management does not have an adequate system in place to provide ongoing or separate evaluations of the effectiveness of the Board’s system of internal controls. The current system does not routinely monitor and test the controls in place and is performed by the Finance Department who reports to management rather than directly to the governing board. Cause: The Board does not have an employee independent of the Finance Department who is responsible for monitoring the system of internal controls and who reports directly to the governing Board. Effect: The Board’s system of internal controls may not be designed or operating effectively or as intended. Monitoring of internal controls is essential to provide reasonable assurance that controls will prevent or detect material misstatements in the financial statements in a timely manner. Repeat Finding: This finding is a repeat of a finding in the prior year audit (Finding 2023-001). Recommendation: We recommend the Board of Education employ an individual to perform internal audit functions on a periodic basis. The individual should be from outside the finance department and would report directly to the Board Officials. Views of Responsible Officials and Planned Corrective Action: The Board acknowledges the value of an internal audit/monitoring function. However, as a result of budget constraints, the Board does not plan to implement an internal audit/monitoring function. The Board will continue the monitoring efforts in place.
Internal Control Findings 2024-001 Monitoring of Internal Controls Criteria: Management should have a formal system in place to monitor the adequacy and effectiveness of the Board’s system of internal controls. Condition: Management does not have an adequate system in place to provide ongoing or separate evaluations of the effectiveness of the Board’s system of internal controls. The current system does not routinely monitor and test the controls in place and is performed by the Finance Department who reports to management rather than directly to the governing board. Cause: The Board does not have an employee independent of the Finance Department who is responsible for monitoring the system of internal controls and who reports directly to the governing Board. Effect: The Board’s system of internal controls may not be designed or operating effectively or as intended. Monitoring of internal controls is essential to provide reasonable assurance that controls will prevent or detect material misstatements in the financial statements in a timely manner. Repeat Finding: This finding is a repeat of a finding in the prior year audit (Finding 2023-001). Recommendation: We recommend the Board of Education employ an individual to perform internal audit functions on a periodic basis. The individual should be from outside the finance department and would report directly to the Board Officials. Views of Responsible Officials and Planned Corrective Action: The Board acknowledges the value of an internal audit/monitoring function. However, as a result of budget constraints, the Board does not plan to implement an internal audit/monitoring function. The Board will continue the monitoring efforts in place.
Internal Control Findings 2024-001 Monitoring of Internal Controls Criteria: Management should have a formal system in place to monitor the adequacy and effectiveness of the Board’s system of internal controls. Condition: Management does not have an adequate system in place to provide ongoing or separate evaluations of the effectiveness of the Board’s system of internal controls. The current system does not routinely monitor and test the controls in place and is performed by the Finance Department who reports to management rather than directly to the governing board. Cause: The Board does not have an employee independent of the Finance Department who is responsible for monitoring the system of internal controls and who reports directly to the governing Board. Effect: The Board’s system of internal controls may not be designed or operating effectively or as intended. Monitoring of internal controls is essential to provide reasonable assurance that controls will prevent or detect material misstatements in the financial statements in a timely manner. Repeat Finding: This finding is a repeat of a finding in the prior year audit (Finding 2023-001). Recommendation: We recommend the Board of Education employ an individual to perform internal audit functions on a periodic basis. The individual should be from outside the finance department and would report directly to the Board Officials. Views of Responsible Officials and Planned Corrective Action: The Board acknowledges the value of an internal audit/monitoring function. However, as a result of budget constraints, the Board does not plan to implement an internal audit/monitoring function. The Board will continue the monitoring efforts in place.
Internal Control Findings 2024-001 Monitoring of Internal Controls Criteria: Management should have a formal system in place to monitor the adequacy and effectiveness of the Board’s system of internal controls. Condition: Management does not have an adequate system in place to provide ongoing or separate evaluations of the effectiveness of the Board’s system of internal controls. The current system does not routinely monitor and test the controls in place and is performed by the Finance Department who reports to management rather than directly to the governing board. Cause: The Board does not have an employee independent of the Finance Department who is responsible for monitoring the system of internal controls and who reports directly to the governing Board. Effect: The Board’s system of internal controls may not be designed or operating effectively or as intended. Monitoring of internal controls is essential to provide reasonable assurance that controls will prevent or detect material misstatements in the financial statements in a timely manner. Repeat Finding: This finding is a repeat of a finding in the prior year audit (Finding 2023-001). Recommendation: We recommend the Board of Education employ an individual to perform internal audit functions on a periodic basis. The individual should be from outside the finance department and would report directly to the Board Officials. Views of Responsible Officials and Planned Corrective Action: The Board acknowledges the value of an internal audit/monitoring function. However, as a result of budget constraints, the Board does not plan to implement an internal audit/monitoring function. The Board will continue the monitoring efforts in place.
Internal Control Findings 2024-001 Monitoring of Internal Controls Criteria: Management should have a formal system in place to monitor the adequacy and effectiveness of the Board’s system of internal controls. Condition: Management does not have an adequate system in place to provide ongoing or separate evaluations of the effectiveness of the Board’s system of internal controls. The current system does not routinely monitor and test the controls in place and is performed by the Finance Department who reports to management rather than directly to the governing board. Cause: The Board does not have an employee independent of the Finance Department who is responsible for monitoring the system of internal controls and who reports directly to the governing Board. Effect: The Board’s system of internal controls may not be designed or operating effectively or as intended. Monitoring of internal controls is essential to provide reasonable assurance that controls will prevent or detect material misstatements in the financial statements in a timely manner. Repeat Finding: This finding is a repeat of a finding in the prior year audit (Finding 2023-001). Recommendation: We recommend the Board of Education employ an individual to perform internal audit functions on a periodic basis. The individual should be from outside the finance department and would report directly to the Board Officials. Views of Responsible Officials and Planned Corrective Action: The Board acknowledges the value of an internal audit/monitoring function. However, as a result of budget constraints, the Board does not plan to implement an internal audit/monitoring function. The Board will continue the monitoring efforts in place.
Internal Control Findings 2024-001 Monitoring of Internal Controls Criteria: Management should have a formal system in place to monitor the adequacy and effectiveness of the Board’s system of internal controls. Condition: Management does not have an adequate system in place to provide ongoing or separate evaluations of the effectiveness of the Board’s system of internal controls. The current system does not routinely monitor and test the controls in place and is performed by the Finance Department who reports to management rather than directly to the governing board. Cause: The Board does not have an employee independent of the Finance Department who is responsible for monitoring the system of internal controls and who reports directly to the governing Board. Effect: The Board’s system of internal controls may not be designed or operating effectively or as intended. Monitoring of internal controls is essential to provide reasonable assurance that controls will prevent or detect material misstatements in the financial statements in a timely manner. Repeat Finding: This finding is a repeat of a finding in the prior year audit (Finding 2023-001). Recommendation: We recommend the Board of Education employ an individual to perform internal audit functions on a periodic basis. The individual should be from outside the finance department and would report directly to the Board Officials. Views of Responsible Officials and Planned Corrective Action: The Board acknowledges the value of an internal audit/monitoring function. However, as a result of budget constraints, the Board does not plan to implement an internal audit/monitoring function. The Board will continue the monitoring efforts in place.
Internal Control Findings 2024-001 Monitoring of Internal Controls Criteria: Management should have a formal system in place to monitor the adequacy and effectiveness of the Board’s system of internal controls. Condition: Management does not have an adequate system in place to provide ongoing or separate evaluations of the effectiveness of the Board’s system of internal controls. The current system does not routinely monitor and test the controls in place and is performed by the Finance Department who reports to management rather than directly to the governing board. Cause: The Board does not have an employee independent of the Finance Department who is responsible for monitoring the system of internal controls and who reports directly to the governing Board. Effect: The Board’s system of internal controls may not be designed or operating effectively or as intended. Monitoring of internal controls is essential to provide reasonable assurance that controls will prevent or detect material misstatements in the financial statements in a timely manner. Repeat Finding: This finding is a repeat of a finding in the prior year audit (Finding 2023-001). Recommendation: We recommend the Board of Education employ an individual to perform internal audit functions on a periodic basis. The individual should be from outside the finance department and would report directly to the Board Officials. Views of Responsible Officials and Planned Corrective Action: The Board acknowledges the value of an internal audit/monitoring function. However, as a result of budget constraints, the Board does not plan to implement an internal audit/monitoring function. The Board will continue the monitoring efforts in place.
Internal Control Findings 2024-001 Monitoring of Internal Controls Criteria: Management should have a formal system in place to monitor the adequacy and effectiveness of the Board’s system of internal controls. Condition: Management does not have an adequate system in place to provide ongoing or separate evaluations of the effectiveness of the Board’s system of internal controls. The current system does not routinely monitor and test the controls in place and is performed by the Finance Department who reports to management rather than directly to the governing board. Cause: The Board does not have an employee independent of the Finance Department who is responsible for monitoring the system of internal controls and who reports directly to the governing Board. Effect: The Board’s system of internal controls may not be designed or operating effectively or as intended. Monitoring of internal controls is essential to provide reasonable assurance that controls will prevent or detect material misstatements in the financial statements in a timely manner. Repeat Finding: This finding is a repeat of a finding in the prior year audit (Finding 2023-001). Recommendation: We recommend the Board of Education employ an individual to perform internal audit functions on a periodic basis. The individual should be from outside the finance department and would report directly to the Board Officials. Views of Responsible Officials and Planned Corrective Action: The Board acknowledges the value of an internal audit/monitoring function. However, as a result of budget constraints, the Board does not plan to implement an internal audit/monitoring function. The Board will continue the monitoring efforts in place.
Internal Control Findings 2024-001 Monitoring of Internal Controls Criteria: Management should have a formal system in place to monitor the adequacy and effectiveness of the Board’s system of internal controls. Condition: Management does not have an adequate system in place to provide ongoing or separate evaluations of the effectiveness of the Board’s system of internal controls. The current system does not routinely monitor and test the controls in place and is performed by the Finance Department who reports to management rather than directly to the governing board. Cause: The Board does not have an employee independent of the Finance Department who is responsible for monitoring the system of internal controls and who reports directly to the governing Board. Effect: The Board’s system of internal controls may not be designed or operating effectively or as intended. Monitoring of internal controls is essential to provide reasonable assurance that controls will prevent or detect material misstatements in the financial statements in a timely manner. Repeat Finding: This finding is a repeat of a finding in the prior year audit (Finding 2023-001). Recommendation: We recommend the Board of Education employ an individual to perform internal audit functions on a periodic basis. The individual should be from outside the finance department and would report directly to the Board Officials. Views of Responsible Officials and Planned Corrective Action: The Board acknowledges the value of an internal audit/monitoring function. However, as a result of budget constraints, the Board does not plan to implement an internal audit/monitoring function. The Board will continue the monitoring efforts in place.
Internal Control Findings 2024-001 Monitoring of Internal Controls Criteria: Management should have a formal system in place to monitor the adequacy and effectiveness of the Board’s system of internal controls. Condition: Management does not have an adequate system in place to provide ongoing or separate evaluations of the effectiveness of the Board’s system of internal controls. The current system does not routinely monitor and test the controls in place and is performed by the Finance Department who reports to management rather than directly to the governing board. Cause: The Board does not have an employee independent of the Finance Department who is responsible for monitoring the system of internal controls and who reports directly to the governing Board. Effect: The Board’s system of internal controls may not be designed or operating effectively or as intended. Monitoring of internal controls is essential to provide reasonable assurance that controls will prevent or detect material misstatements in the financial statements in a timely manner. Repeat Finding: This finding is a repeat of a finding in the prior year audit (Finding 2023-001). Recommendation: We recommend the Board of Education employ an individual to perform internal audit functions on a periodic basis. The individual should be from outside the finance department and would report directly to the Board Officials. Views of Responsible Officials and Planned Corrective Action: The Board acknowledges the value of an internal audit/monitoring function. However, as a result of budget constraints, the Board does not plan to implement an internal audit/monitoring function. The Board will continue the monitoring efforts in place.
Internal Control Findings 2024-001 Monitoring of Internal Controls Criteria: Management should have a formal system in place to monitor the adequacy and effectiveness of the Board’s system of internal controls. Condition: Management does not have an adequate system in place to provide ongoing or separate evaluations of the effectiveness of the Board’s system of internal controls. The current system does not routinely monitor and test the controls in place and is performed by the Finance Department who reports to management rather than directly to the governing board. Cause: The Board does not have an employee independent of the Finance Department who is responsible for monitoring the system of internal controls and who reports directly to the governing Board. Effect: The Board’s system of internal controls may not be designed or operating effectively or as intended. Monitoring of internal controls is essential to provide reasonable assurance that controls will prevent or detect material misstatements in the financial statements in a timely manner. Repeat Finding: This finding is a repeat of a finding in the prior year audit (Finding 2023-001). Recommendation: We recommend the Board of Education employ an individual to perform internal audit functions on a periodic basis. The individual should be from outside the finance department and would report directly to the Board Officials. Views of Responsible Officials and Planned Corrective Action: The Board acknowledges the value of an internal audit/monitoring function. However, as a result of budget constraints, the Board does not plan to implement an internal audit/monitoring function. The Board will continue the monitoring efforts in place.
Internal Control Findings 2024-001 Monitoring of Internal Controls Criteria: Management should have a formal system in place to monitor the adequacy and effectiveness of the Board’s system of internal controls. Condition: Management does not have an adequate system in place to provide ongoing or separate evaluations of the effectiveness of the Board’s system of internal controls. The current system does not routinely monitor and test the controls in place and is performed by the Finance Department who reports to management rather than directly to the governing board. Cause: The Board does not have an employee independent of the Finance Department who is responsible for monitoring the system of internal controls and who reports directly to the governing Board. Effect: The Board’s system of internal controls may not be designed or operating effectively or as intended. Monitoring of internal controls is essential to provide reasonable assurance that controls will prevent or detect material misstatements in the financial statements in a timely manner. Repeat Finding: This finding is a repeat of a finding in the prior year audit (Finding 2023-001). Recommendation: We recommend the Board of Education employ an individual to perform internal audit functions on a periodic basis. The individual should be from outside the finance department and would report directly to the Board Officials. Views of Responsible Officials and Planned Corrective Action: The Board acknowledges the value of an internal audit/monitoring function. However, as a result of budget constraints, the Board does not plan to implement an internal audit/monitoring function. The Board will continue the monitoring efforts in place.
Internal Control Findings 2024-001 Monitoring of Internal Controls Criteria: Management should have a formal system in place to monitor the adequacy and effectiveness of the Board’s system of internal controls. Condition: Management does not have an adequate system in place to provide ongoing or separate evaluations of the effectiveness of the Board’s system of internal controls. The current system does not routinely monitor and test the controls in place and is performed by the Finance Department who reports to management rather than directly to the governing board. Cause: The Board does not have an employee independent of the Finance Department who is responsible for monitoring the system of internal controls and who reports directly to the governing Board. Effect: The Board’s system of internal controls may not be designed or operating effectively or as intended. Monitoring of internal controls is essential to provide reasonable assurance that controls will prevent or detect material misstatements in the financial statements in a timely manner. Repeat Finding: This finding is a repeat of a finding in the prior year audit (Finding 2023-001). Recommendation: We recommend the Board of Education employ an individual to perform internal audit functions on a periodic basis. The individual should be from outside the finance department and would report directly to the Board Officials. Views of Responsible Officials and Planned Corrective Action: The Board acknowledges the value of an internal audit/monitoring function. However, as a result of budget constraints, the Board does not plan to implement an internal audit/monitoring function. The Board will continue the monitoring efforts in place.
2024-002 Payroll and Statement of Compliance Reports Federal Programs: COVID 19 – Education Stabilization Fund Criteria: 29 Code of Federal Regulations Part 5, Labor Standards Provisions Applicable to Contracts Governing Federally Financed and Assisted Construction provides requirements for nonfederal entities regarding Wage Rate Requirements. These include a requirement for the contractor or subcontractor to submit to the nonfederal entity weekly, for each week in which any contract work is performed, a copy of the payroll and a statement of compliance (certified payrolls). The requirement is to be included in the construction contract. The Board had such contracts and used federal funds to pay for the projects, but did not always receive weekly reports, and the requirement was not included in their construction contracts. Condition: Payroll reports and a statement of compliance with prevailing wage rates are to be received weekly for construction contracts subject to Wage Rate Requirements, often referenced as the Davis-Bacon Act. The requirement to receive these reports weekly should be included in the construction contract. Cause: Management was not aware of the requirement to receive weekly reports and for the requirement to be in their contracts. Effect: Wage and Rate Requirements could be violated without the noncompliance being recognized in a timely manner. Recommendation: We recommend that management reference the Code of Federal Regulations and relevant compliance supplements and cross-cutting supplements for any expenditures of federal awards. Views of Responsible Officials and Planned Corrective Action: The Board acknowledges its lack of compliance relative to contractor and subcontractor payroll monitoring and omitting this requirement within the contract. The Board did provide for prevailing wage requirements within the contracts. Going forward when federal funds are utilized for construction projects, management will reference the Code of Federal Regulation and relevant compliance supplements and cross-cutting supplements for expenditures of federal awards.
2024-002 Payroll and Statement of Compliance Reports Federal Programs: COVID 19 – Education Stabilization Fund Criteria: 29 Code of Federal Regulations Part 5, Labor Standards Provisions Applicable to Contracts Governing Federally Financed and Assisted Construction provides requirements for nonfederal entities regarding Wage Rate Requirements. These include a requirement for the contractor or subcontractor to submit to the nonfederal entity weekly, for each week in which any contract work is performed, a copy of the payroll and a statement of compliance (certified payrolls). The requirement is to be included in the construction contract. The Board had such contracts and used federal funds to pay for the projects, but did not always receive weekly reports, and the requirement was not included in their construction contracts. Condition: Payroll reports and a statement of compliance with prevailing wage rates are to be received weekly for construction contracts subject to Wage Rate Requirements, often referenced as the Davis-Bacon Act. The requirement to receive these reports weekly should be included in the construction contract. Cause: Management was not aware of the requirement to receive weekly reports and for the requirement to be in their contracts. Effect: Wage and Rate Requirements could be violated without the noncompliance being recognized in a timely manner. Recommendation: We recommend that management reference the Code of Federal Regulations and relevant compliance supplements and cross-cutting supplements for any expenditures of federal awards. Views of Responsible Officials and Planned Corrective Action: The Board acknowledges its lack of compliance relative to contractor and subcontractor payroll monitoring and omitting this requirement within the contract. The Board did provide for prevailing wage requirements within the contracts. Going forward when federal funds are utilized for construction projects, management will reference the Code of Federal Regulation and relevant compliance supplements and cross-cutting supplements for expenditures of federal awards.
2024-002 Payroll and Statement of Compliance Reports Federal Programs: COVID 19 – Education Stabilization Fund Criteria: 29 Code of Federal Regulations Part 5, Labor Standards Provisions Applicable to Contracts Governing Federally Financed and Assisted Construction provides requirements for nonfederal entities regarding Wage Rate Requirements. These include a requirement for the contractor or subcontractor to submit to the nonfederal entity weekly, for each week in which any contract work is performed, a copy of the payroll and a statement of compliance (certified payrolls). The requirement is to be included in the construction contract. The Board had such contracts and used federal funds to pay for the projects, but did not always receive weekly reports, and the requirement was not included in their construction contracts. Condition: Payroll reports and a statement of compliance with prevailing wage rates are to be received weekly for construction contracts subject to Wage Rate Requirements, often referenced as the Davis-Bacon Act. The requirement to receive these reports weekly should be included in the construction contract. Cause: Management was not aware of the requirement to receive weekly reports and for the requirement to be in their contracts. Effect: Wage and Rate Requirements could be violated without the noncompliance being recognized in a timely manner. Recommendation: We recommend that management reference the Code of Federal Regulations and relevant compliance supplements and cross-cutting supplements for any expenditures of federal awards. Views of Responsible Officials and Planned Corrective Action: The Board acknowledges its lack of compliance relative to contractor and subcontractor payroll monitoring and omitting this requirement within the contract. The Board did provide for prevailing wage requirements within the contracts. Going forward when federal funds are utilized for construction projects, management will reference the Code of Federal Regulation and relevant compliance supplements and cross-cutting supplements for expenditures of federal awards.
2024-002 Payroll and Statement of Compliance Reports Federal Programs: COVID 19 – Education Stabilization Fund Criteria: 29 Code of Federal Regulations Part 5, Labor Standards Provisions Applicable to Contracts Governing Federally Financed and Assisted Construction provides requirements for nonfederal entities regarding Wage Rate Requirements. These include a requirement for the contractor or subcontractor to submit to the nonfederal entity weekly, for each week in which any contract work is performed, a copy of the payroll and a statement of compliance (certified payrolls). The requirement is to be included in the construction contract. The Board had such contracts and used federal funds to pay for the projects, but did not always receive weekly reports, and the requirement was not included in their construction contracts. Condition: Payroll reports and a statement of compliance with prevailing wage rates are to be received weekly for construction contracts subject to Wage Rate Requirements, often referenced as the Davis-Bacon Act. The requirement to receive these reports weekly should be included in the construction contract. Cause: Management was not aware of the requirement to receive weekly reports and for the requirement to be in their contracts. Effect: Wage and Rate Requirements could be violated without the noncompliance being recognized in a timely manner. Recommendation: We recommend that management reference the Code of Federal Regulations and relevant compliance supplements and cross-cutting supplements for any expenditures of federal awards. Views of Responsible Officials and Planned Corrective Action: The Board acknowledges its lack of compliance relative to contractor and subcontractor payroll monitoring and omitting this requirement within the contract. The Board did provide for prevailing wage requirements within the contracts. Going forward when federal funds are utilized for construction projects, management will reference the Code of Federal Regulation and relevant compliance supplements and cross-cutting supplements for expenditures of federal awards.
2024-003 Documentation of Procurement Procedures Federal Programs: All Major Programs Criteria: Management's procurement policy exceeds requirements under the Code of Federal Regulations, Part 200 Subpart D Procurement Standards. That policy requires that justification of the use of sole sourcing or noncompetitive proposals must be documented and retained and research on availability of multiple sources must be documented and retained. Further, any initial solicitations from multiple sources which are concluded to be inadequate, and such reasoning, must be documented. Condition: Management has not adequately documented procedures related to noncompetitive or sole source procurements. existing cooperative purchasing agreements, the State of Maryland Purchasing Group, or another district's procured contract without further documenting their purchases. Effect: Purchases could be made that did not adhere to the Code of Federal Regulations, Part 200 Subpart D Procurement Standards. Recommendation: We recommend that the Board's procurement policy be followed as to required documentation for each purchase. Views of Responsible Officials and Planned Corrective Action: Finance will meet with purchasing agents to communicate procurement requirements, including documentation requirements, to avoid future misinterpretations and noncompliance with the Board’s approved procurement policy.
2024-003 Documentation of Procurement Procedures Federal Programs: All Major Programs Criteria: Management's procurement policy exceeds requirements under the Code of Federal Regulations, Part 200 Subpart D Procurement Standards. That policy requires that justification of the use of sole sourcing or noncompetitive proposals must be documented and retained and research on availability of multiple sources must be documented and retained. Further, any initial solicitations from multiple sources which are concluded to be inadequate, and such reasoning, must be documented. Condition: Management has not adequately documented procedures related to noncompetitive or sole source procurements. existing cooperative purchasing agreements, the State of Maryland Purchasing Group, or another district's procured contract without further documenting their purchases. Effect: Purchases could be made that did not adhere to the Code of Federal Regulations, Part 200 Subpart D Procurement Standards. Recommendation: We recommend that the Board's procurement policy be followed as to required documentation for each purchase. Views of Responsible Officials and Planned Corrective Action: Finance will meet with purchasing agents to communicate procurement requirements, including documentation requirements, to avoid future misinterpretations and noncompliance with the Board’s approved procurement policy.
2024-003 Documentation of Procurement Procedures Federal Programs: All Major Programs Criteria: Management's procurement policy exceeds requirements under the Code of Federal Regulations, Part 200 Subpart D Procurement Standards. That policy requires that justification of the use of sole sourcing or noncompetitive proposals must be documented and retained and research on availability of multiple sources must be documented and retained. Further, any initial solicitations from multiple sources which are concluded to be inadequate, and such reasoning, must be documented. Condition: Management has not adequately documented procedures related to noncompetitive or sole source procurements. existing cooperative purchasing agreements, the State of Maryland Purchasing Group, or another district's procured contract without further documenting their purchases. Effect: Purchases could be made that did not adhere to the Code of Federal Regulations, Part 200 Subpart D Procurement Standards. Recommendation: We recommend that the Board's procurement policy be followed as to required documentation for each purchase. Views of Responsible Officials and Planned Corrective Action: Finance will meet with purchasing agents to communicate procurement requirements, including documentation requirements, to avoid future misinterpretations and noncompliance with the Board’s approved procurement policy.
2024-003 Documentation of Procurement Procedures Federal Programs: All Major Programs Criteria: Management's procurement policy exceeds requirements under the Code of Federal Regulations, Part 200 Subpart D Procurement Standards. That policy requires that justification of the use of sole sourcing or noncompetitive proposals must be documented and retained and research on availability of multiple sources must be documented and retained. Further, any initial solicitations from multiple sources which are concluded to be inadequate, and such reasoning, must be documented. Condition: Management has not adequately documented procedures related to noncompetitive or sole source procurements. existing cooperative purchasing agreements, the State of Maryland Purchasing Group, or another district's procured contract without further documenting their purchases. Effect: Purchases could be made that did not adhere to the Code of Federal Regulations, Part 200 Subpart D Procurement Standards. Recommendation: We recommend that the Board's procurement policy be followed as to required documentation for each purchase. Views of Responsible Officials and Planned Corrective Action: Finance will meet with purchasing agents to communicate procurement requirements, including documentation requirements, to avoid future misinterpretations and noncompliance with the Board’s approved procurement policy.
2024-003 Documentation of Procurement Procedures Federal Programs: All Major Programs Criteria: Management's procurement policy exceeds requirements under the Code of Federal Regulations, Part 200 Subpart D Procurement Standards. That policy requires that justification of the use of sole sourcing or noncompetitive proposals must be documented and retained and research on availability of multiple sources must be documented and retained. Further, any initial solicitations from multiple sources which are concluded to be inadequate, and such reasoning, must be documented. Condition: Management has not adequately documented procedures related to noncompetitive or sole source procurements. existing cooperative purchasing agreements, the State of Maryland Purchasing Group, or another district's procured contract without further documenting their purchases. Effect: Purchases could be made that did not adhere to the Code of Federal Regulations, Part 200 Subpart D Procurement Standards. Recommendation: We recommend that the Board's procurement policy be followed as to required documentation for each purchase. Views of Responsible Officials and Planned Corrective Action: Finance will meet with purchasing agents to communicate procurement requirements, including documentation requirements, to avoid future misinterpretations and noncompliance with the Board’s approved procurement policy.
2024-003 Documentation of Procurement Procedures Federal Programs: All Major Programs Criteria: Management's procurement policy exceeds requirements under the Code of Federal Regulations, Part 200 Subpart D Procurement Standards. That policy requires that justification of the use of sole sourcing or noncompetitive proposals must be documented and retained and research on availability of multiple sources must be documented and retained. Further, any initial solicitations from multiple sources which are concluded to be inadequate, and such reasoning, must be documented. Condition: Management has not adequately documented procedures related to noncompetitive or sole source procurements. existing cooperative purchasing agreements, the State of Maryland Purchasing Group, or another district's procured contract without further documenting their purchases. Effect: Purchases could be made that did not adhere to the Code of Federal Regulations, Part 200 Subpart D Procurement Standards. Recommendation: We recommend that the Board's procurement policy be followed as to required documentation for each purchase. Views of Responsible Officials and Planned Corrective Action: Finance will meet with purchasing agents to communicate procurement requirements, including documentation requirements, to avoid future misinterpretations and noncompliance with the Board’s approved procurement policy.
2024-003 Documentation of Procurement Procedures Federal Programs: All Major Programs Criteria: Management's procurement policy exceeds requirements under the Code of Federal Regulations, Part 200 Subpart D Procurement Standards. That policy requires that justification of the use of sole sourcing or noncompetitive proposals must be documented and retained and research on availability of multiple sources must be documented and retained. Further, any initial solicitations from multiple sources which are concluded to be inadequate, and such reasoning, must be documented. Condition: Management has not adequately documented procedures related to noncompetitive or sole source procurements. existing cooperative purchasing agreements, the State of Maryland Purchasing Group, or another district's procured contract without further documenting their purchases. Effect: Purchases could be made that did not adhere to the Code of Federal Regulations, Part 200 Subpart D Procurement Standards. Recommendation: We recommend that the Board's procurement policy be followed as to required documentation for each purchase. Views of Responsible Officials and Planned Corrective Action: Finance will meet with purchasing agents to communicate procurement requirements, including documentation requirements, to avoid future misinterpretations and noncompliance with the Board’s approved procurement policy.
2024-003 Documentation of Procurement Procedures Federal Programs: All Major Programs Criteria: Management's procurement policy exceeds requirements under the Code of Federal Regulations, Part 200 Subpart D Procurement Standards. That policy requires that justification of the use of sole sourcing or noncompetitive proposals must be documented and retained and research on availability of multiple sources must be documented and retained. Further, any initial solicitations from multiple sources which are concluded to be inadequate, and such reasoning, must be documented. Condition: Management has not adequately documented procedures related to noncompetitive or sole source procurements. existing cooperative purchasing agreements, the State of Maryland Purchasing Group, or another district's procured contract without further documenting their purchases. Effect: Purchases could be made that did not adhere to the Code of Federal Regulations, Part 200 Subpart D Procurement Standards. Recommendation: We recommend that the Board's procurement policy be followed as to required documentation for each purchase. Views of Responsible Officials and Planned Corrective Action: Finance will meet with purchasing agents to communicate procurement requirements, including documentation requirements, to avoid future misinterpretations and noncompliance with the Board’s approved procurement policy.
2024-003 Documentation of Procurement Procedures Federal Programs: All Major Programs Criteria: Management's procurement policy exceeds requirements under the Code of Federal Regulations, Part 200 Subpart D Procurement Standards. That policy requires that justification of the use of sole sourcing or noncompetitive proposals must be documented and retained and research on availability of multiple sources must be documented and retained. Further, any initial solicitations from multiple sources which are concluded to be inadequate, and such reasoning, must be documented. Condition: Management has not adequately documented procedures related to noncompetitive or sole source procurements. existing cooperative purchasing agreements, the State of Maryland Purchasing Group, or another district's procured contract without further documenting their purchases. Effect: Purchases could be made that did not adhere to the Code of Federal Regulations, Part 200 Subpart D Procurement Standards. Recommendation: We recommend that the Board's procurement policy be followed as to required documentation for each purchase. Views of Responsible Officials and Planned Corrective Action: Finance will meet with purchasing agents to communicate procurement requirements, including documentation requirements, to avoid future misinterpretations and noncompliance with the Board’s approved procurement policy.
2024-003 Documentation of Procurement Procedures Federal Programs: All Major Programs Criteria: Management's procurement policy exceeds requirements under the Code of Federal Regulations, Part 200 Subpart D Procurement Standards. That policy requires that justification of the use of sole sourcing or noncompetitive proposals must be documented and retained and research on availability of multiple sources must be documented and retained. Further, any initial solicitations from multiple sources which are concluded to be inadequate, and such reasoning, must be documented. Condition: Management has not adequately documented procedures related to noncompetitive or sole source procurements. existing cooperative purchasing agreements, the State of Maryland Purchasing Group, or another district's procured contract without further documenting their purchases. Effect: Purchases could be made that did not adhere to the Code of Federal Regulations, Part 200 Subpart D Procurement Standards. Recommendation: We recommend that the Board's procurement policy be followed as to required documentation for each purchase. Views of Responsible Officials and Planned Corrective Action: Finance will meet with purchasing agents to communicate procurement requirements, including documentation requirements, to avoid future misinterpretations and noncompliance with the Board’s approved procurement policy.
2024-003 Documentation of Procurement Procedures Federal Programs: All Major Programs Criteria: Management's procurement policy exceeds requirements under the Code of Federal Regulations, Part 200 Subpart D Procurement Standards. That policy requires that justification of the use of sole sourcing or noncompetitive proposals must be documented and retained and research on availability of multiple sources must be documented and retained. Further, any initial solicitations from multiple sources which are concluded to be inadequate, and such reasoning, must be documented. Condition: Management has not adequately documented procedures related to noncompetitive or sole source procurements. existing cooperative purchasing agreements, the State of Maryland Purchasing Group, or another district's procured contract without further documenting their purchases. Effect: Purchases could be made that did not adhere to the Code of Federal Regulations, Part 200 Subpart D Procurement Standards. Recommendation: We recommend that the Board's procurement policy be followed as to required documentation for each purchase. Views of Responsible Officials and Planned Corrective Action: Finance will meet with purchasing agents to communicate procurement requirements, including documentation requirements, to avoid future misinterpretations and noncompliance with the Board’s approved procurement policy.
2024-003 Documentation of Procurement Procedures Federal Programs: All Major Programs Criteria: Management's procurement policy exceeds requirements under the Code of Federal Regulations, Part 200 Subpart D Procurement Standards. That policy requires that justification of the use of sole sourcing or noncompetitive proposals must be documented and retained and research on availability of multiple sources must be documented and retained. Further, any initial solicitations from multiple sources which are concluded to be inadequate, and such reasoning, must be documented. Condition: Management has not adequately documented procedures related to noncompetitive or sole source procurements. existing cooperative purchasing agreements, the State of Maryland Purchasing Group, or another district's procured contract without further documenting their purchases. Effect: Purchases could be made that did not adhere to the Code of Federal Regulations, Part 200 Subpart D Procurement Standards. Recommendation: We recommend that the Board's procurement policy be followed as to required documentation for each purchase. Views of Responsible Officials and Planned Corrective Action: Finance will meet with purchasing agents to communicate procurement requirements, including documentation requirements, to avoid future misinterpretations and noncompliance with the Board’s approved procurement policy.
2024-003 Documentation of Procurement Procedures Federal Programs: All Major Programs Criteria: Management's procurement policy exceeds requirements under the Code of Federal Regulations, Part 200 Subpart D Procurement Standards. That policy requires that justification of the use of sole sourcing or noncompetitive proposals must be documented and retained and research on availability of multiple sources must be documented and retained. Further, any initial solicitations from multiple sources which are concluded to be inadequate, and such reasoning, must be documented. Condition: Management has not adequately documented procedures related to noncompetitive or sole source procurements. existing cooperative purchasing agreements, the State of Maryland Purchasing Group, or another district's procured contract without further documenting their purchases. Effect: Purchases could be made that did not adhere to the Code of Federal Regulations, Part 200 Subpart D Procurement Standards. Recommendation: We recommend that the Board's procurement policy be followed as to required documentation for each purchase. Views of Responsible Officials and Planned Corrective Action: Finance will meet with purchasing agents to communicate procurement requirements, including documentation requirements, to avoid future misinterpretations and noncompliance with the Board’s approved procurement policy.
2024-003 Documentation of Procurement Procedures Federal Programs: All Major Programs Criteria: Management's procurement policy exceeds requirements under the Code of Federal Regulations, Part 200 Subpart D Procurement Standards. That policy requires that justification of the use of sole sourcing or noncompetitive proposals must be documented and retained and research on availability of multiple sources must be documented and retained. Further, any initial solicitations from multiple sources which are concluded to be inadequate, and such reasoning, must be documented. Condition: Management has not adequately documented procedures related to noncompetitive or sole source procurements. existing cooperative purchasing agreements, the State of Maryland Purchasing Group, or another district's procured contract without further documenting their purchases. Effect: Purchases could be made that did not adhere to the Code of Federal Regulations, Part 200 Subpart D Procurement Standards. Recommendation: We recommend that the Board's procurement policy be followed as to required documentation for each purchase. Views of Responsible Officials and Planned Corrective Action: Finance will meet with purchasing agents to communicate procurement requirements, including documentation requirements, to avoid future misinterpretations and noncompliance with the Board’s approved procurement policy.
2024-003 Documentation of Procurement Procedures Federal Programs: All Major Programs Criteria: Management's procurement policy exceeds requirements under the Code of Federal Regulations, Part 200 Subpart D Procurement Standards. That policy requires that justification of the use of sole sourcing or noncompetitive proposals must be documented and retained and research on availability of multiple sources must be documented and retained. Further, any initial solicitations from multiple sources which are concluded to be inadequate, and such reasoning, must be documented. Condition: Management has not adequately documented procedures related to noncompetitive or sole source procurements. existing cooperative purchasing agreements, the State of Maryland Purchasing Group, or another district's procured contract without further documenting their purchases. Effect: Purchases could be made that did not adhere to the Code of Federal Regulations, Part 200 Subpart D Procurement Standards. Recommendation: We recommend that the Board's procurement policy be followed as to required documentation for each purchase. Views of Responsible Officials and Planned Corrective Action: Finance will meet with purchasing agents to communicate procurement requirements, including documentation requirements, to avoid future misinterpretations and noncompliance with the Board’s approved procurement policy.
2024-003 Documentation of Procurement Procedures Federal Programs: All Major Programs Criteria: Management's procurement policy exceeds requirements under the Code of Federal Regulations, Part 200 Subpart D Procurement Standards. That policy requires that justification of the use of sole sourcing or noncompetitive proposals must be documented and retained and research on availability of multiple sources must be documented and retained. Further, any initial solicitations from multiple sources which are concluded to be inadequate, and such reasoning, must be documented. Condition: Management has not adequately documented procedures related to noncompetitive or sole source procurements. existing cooperative purchasing agreements, the State of Maryland Purchasing Group, or another district's procured contract without further documenting their purchases. Effect: Purchases could be made that did not adhere to the Code of Federal Regulations, Part 200 Subpart D Procurement Standards. Recommendation: We recommend that the Board's procurement policy be followed as to required documentation for each purchase. Views of Responsible Officials and Planned Corrective Action: Finance will meet with purchasing agents to communicate procurement requirements, including documentation requirements, to avoid future misinterpretations and noncompliance with the Board’s approved procurement policy.
2024-003 Documentation of Procurement Procedures Federal Programs: All Major Programs Criteria: Management's procurement policy exceeds requirements under the Code of Federal Regulations, Part 200 Subpart D Procurement Standards. That policy requires that justification of the use of sole sourcing or noncompetitive proposals must be documented and retained and research on availability of multiple sources must be documented and retained. Further, any initial solicitations from multiple sources which are concluded to be inadequate, and such reasoning, must be documented. Condition: Management has not adequately documented procedures related to noncompetitive or sole source procurements. existing cooperative purchasing agreements, the State of Maryland Purchasing Group, or another district's procured contract without further documenting their purchases. Effect: Purchases could be made that did not adhere to the Code of Federal Regulations, Part 200 Subpart D Procurement Standards. Recommendation: We recommend that the Board's procurement policy be followed as to required documentation for each purchase. Views of Responsible Officials and Planned Corrective Action: Finance will meet with purchasing agents to communicate procurement requirements, including documentation requirements, to avoid future misinterpretations and noncompliance with the Board’s approved procurement policy.
2024-003 Documentation of Procurement Procedures Federal Programs: All Major Programs Criteria: Management's procurement policy exceeds requirements under the Code of Federal Regulations, Part 200 Subpart D Procurement Standards. That policy requires that justification of the use of sole sourcing or noncompetitive proposals must be documented and retained and research on availability of multiple sources must be documented and retained. Further, any initial solicitations from multiple sources which are concluded to be inadequate, and such reasoning, must be documented. Condition: Management has not adequately documented procedures related to noncompetitive or sole source procurements. existing cooperative purchasing agreements, the State of Maryland Purchasing Group, or another district's procured contract without further documenting their purchases. Effect: Purchases could be made that did not adhere to the Code of Federal Regulations, Part 200 Subpart D Procurement Standards. Recommendation: We recommend that the Board's procurement policy be followed as to required documentation for each purchase. Views of Responsible Officials and Planned Corrective Action: Finance will meet with purchasing agents to communicate procurement requirements, including documentation requirements, to avoid future misinterpretations and noncompliance with the Board’s approved procurement policy.
2024-003 Documentation of Procurement Procedures Federal Programs: All Major Programs Criteria: Management's procurement policy exceeds requirements under the Code of Federal Regulations, Part 200 Subpart D Procurement Standards. That policy requires that justification of the use of sole sourcing or noncompetitive proposals must be documented and retained and research on availability of multiple sources must be documented and retained. Further, any initial solicitations from multiple sources which are concluded to be inadequate, and such reasoning, must be documented. Condition: Management has not adequately documented procedures related to noncompetitive or sole source procurements. existing cooperative purchasing agreements, the State of Maryland Purchasing Group, or another district's procured contract without further documenting their purchases. Effect: Purchases could be made that did not adhere to the Code of Federal Regulations, Part 200 Subpart D Procurement Standards. Recommendation: We recommend that the Board's procurement policy be followed as to required documentation for each purchase. Views of Responsible Officials and Planned Corrective Action: Finance will meet with purchasing agents to communicate procurement requirements, including documentation requirements, to avoid future misinterpretations and noncompliance with the Board’s approved procurement policy.
2024-003 Documentation of Procurement Procedures Federal Programs: All Major Programs Criteria: Management's procurement policy exceeds requirements under the Code of Federal Regulations, Part 200 Subpart D Procurement Standards. That policy requires that justification of the use of sole sourcing or noncompetitive proposals must be documented and retained and research on availability of multiple sources must be documented and retained. Further, any initial solicitations from multiple sources which are concluded to be inadequate, and such reasoning, must be documented. Condition: Management has not adequately documented procedures related to noncompetitive or sole source procurements. existing cooperative purchasing agreements, the State of Maryland Purchasing Group, or another district's procured contract without further documenting their purchases. Effect: Purchases could be made that did not adhere to the Code of Federal Regulations, Part 200 Subpart D Procurement Standards. Recommendation: We recommend that the Board's procurement policy be followed as to required documentation for each purchase. Views of Responsible Officials and Planned Corrective Action: Finance will meet with purchasing agents to communicate procurement requirements, including documentation requirements, to avoid future misinterpretations and noncompliance with the Board’s approved procurement policy.
2024-003 Documentation of Procurement Procedures Federal Programs: All Major Programs Criteria: Management's procurement policy exceeds requirements under the Code of Federal Regulations, Part 200 Subpart D Procurement Standards. That policy requires that justification of the use of sole sourcing or noncompetitive proposals must be documented and retained and research on availability of multiple sources must be documented and retained. Further, any initial solicitations from multiple sources which are concluded to be inadequate, and such reasoning, must be documented. Condition: Management has not adequately documented procedures related to noncompetitive or sole source procurements. existing cooperative purchasing agreements, the State of Maryland Purchasing Group, or another district's procured contract without further documenting their purchases. Effect: Purchases could be made that did not adhere to the Code of Federal Regulations, Part 200 Subpart D Procurement Standards. Recommendation: We recommend that the Board's procurement policy be followed as to required documentation for each purchase. Views of Responsible Officials and Planned Corrective Action: Finance will meet with purchasing agents to communicate procurement requirements, including documentation requirements, to avoid future misinterpretations and noncompliance with the Board’s approved procurement policy.
2024-003 Documentation of Procurement Procedures Federal Programs: All Major Programs Criteria: Management's procurement policy exceeds requirements under the Code of Federal Regulations, Part 200 Subpart D Procurement Standards. That policy requires that justification of the use of sole sourcing or noncompetitive proposals must be documented and retained and research on availability of multiple sources must be documented and retained. Further, any initial solicitations from multiple sources which are concluded to be inadequate, and such reasoning, must be documented. Condition: Management has not adequately documented procedures related to noncompetitive or sole source procurements. existing cooperative purchasing agreements, the State of Maryland Purchasing Group, or another district's procured contract without further documenting their purchases. Effect: Purchases could be made that did not adhere to the Code of Federal Regulations, Part 200 Subpart D Procurement Standards. Recommendation: We recommend that the Board's procurement policy be followed as to required documentation for each purchase. Views of Responsible Officials and Planned Corrective Action: Finance will meet with purchasing agents to communicate procurement requirements, including documentation requirements, to avoid future misinterpretations and noncompliance with the Board’s approved procurement policy.
2024-003 Documentation of Procurement Procedures Federal Programs: All Major Programs Criteria: Management's procurement policy exceeds requirements under the Code of Federal Regulations, Part 200 Subpart D Procurement Standards. That policy requires that justification of the use of sole sourcing or noncompetitive proposals must be documented and retained and research on availability of multiple sources must be documented and retained. Further, any initial solicitations from multiple sources which are concluded to be inadequate, and such reasoning, must be documented. Condition: Management has not adequately documented procedures related to noncompetitive or sole source procurements. existing cooperative purchasing agreements, the State of Maryland Purchasing Group, or another district's procured contract without further documenting their purchases. Effect: Purchases could be made that did not adhere to the Code of Federal Regulations, Part 200 Subpart D Procurement Standards. Recommendation: We recommend that the Board's procurement policy be followed as to required documentation for each purchase. Views of Responsible Officials and Planned Corrective Action: Finance will meet with purchasing agents to communicate procurement requirements, including documentation requirements, to avoid future misinterpretations and noncompliance with the Board’s approved procurement policy.
2024-003 Documentation of Procurement Procedures Federal Programs: All Major Programs Criteria: Management's procurement policy exceeds requirements under the Code of Federal Regulations, Part 200 Subpart D Procurement Standards. That policy requires that justification of the use of sole sourcing or noncompetitive proposals must be documented and retained and research on availability of multiple sources must be documented and retained. Further, any initial solicitations from multiple sources which are concluded to be inadequate, and such reasoning, must be documented. Condition: Management has not adequately documented procedures related to noncompetitive or sole source procurements. existing cooperative purchasing agreements, the State of Maryland Purchasing Group, or another district's procured contract without further documenting their purchases. Effect: Purchases could be made that did not adhere to the Code of Federal Regulations, Part 200 Subpart D Procurement Standards. Recommendation: We recommend that the Board's procurement policy be followed as to required documentation for each purchase. Views of Responsible Officials and Planned Corrective Action: Finance will meet with purchasing agents to communicate procurement requirements, including documentation requirements, to avoid future misinterpretations and noncompliance with the Board’s approved procurement policy.
2024-003 Documentation of Procurement Procedures Federal Programs: All Major Programs Criteria: Management's procurement policy exceeds requirements under the Code of Federal Regulations, Part 200 Subpart D Procurement Standards. That policy requires that justification of the use of sole sourcing or noncompetitive proposals must be documented and retained and research on availability of multiple sources must be documented and retained. Further, any initial solicitations from multiple sources which are concluded to be inadequate, and such reasoning, must be documented. Condition: Management has not adequately documented procedures related to noncompetitive or sole source procurements. existing cooperative purchasing agreements, the State of Maryland Purchasing Group, or another district's procured contract without further documenting their purchases. Effect: Purchases could be made that did not adhere to the Code of Federal Regulations, Part 200 Subpart D Procurement Standards. Recommendation: We recommend that the Board's procurement policy be followed as to required documentation for each purchase. Views of Responsible Officials and Planned Corrective Action: Finance will meet with purchasing agents to communicate procurement requirements, including documentation requirements, to avoid future misinterpretations and noncompliance with the Board’s approved procurement policy.
2024-003 Documentation of Procurement Procedures Federal Programs: All Major Programs Criteria: Management's procurement policy exceeds requirements under the Code of Federal Regulations, Part 200 Subpart D Procurement Standards. That policy requires that justification of the use of sole sourcing or noncompetitive proposals must be documented and retained and research on availability of multiple sources must be documented and retained. Further, any initial solicitations from multiple sources which are concluded to be inadequate, and such reasoning, must be documented. Condition: Management has not adequately documented procedures related to noncompetitive or sole source procurements. existing cooperative purchasing agreements, the State of Maryland Purchasing Group, or another district's procured contract without further documenting their purchases. Effect: Purchases could be made that did not adhere to the Code of Federal Regulations, Part 200 Subpart D Procurement Standards. Recommendation: We recommend that the Board's procurement policy be followed as to required documentation for each purchase. Views of Responsible Officials and Planned Corrective Action: Finance will meet with purchasing agents to communicate procurement requirements, including documentation requirements, to avoid future misinterpretations and noncompliance with the Board’s approved procurement policy.
2024-003 Documentation of Procurement Procedures Federal Programs: All Major Programs Criteria: Management's procurement policy exceeds requirements under the Code of Federal Regulations, Part 200 Subpart D Procurement Standards. That policy requires that justification of the use of sole sourcing or noncompetitive proposals must be documented and retained and research on availability of multiple sources must be documented and retained. Further, any initial solicitations from multiple sources which are concluded to be inadequate, and such reasoning, must be documented. Condition: Management has not adequately documented procedures related to noncompetitive or sole source procurements. existing cooperative purchasing agreements, the State of Maryland Purchasing Group, or another district's procured contract without further documenting their purchases. Effect: Purchases could be made that did not adhere to the Code of Federal Regulations, Part 200 Subpart D Procurement Standards. Recommendation: We recommend that the Board's procurement policy be followed as to required documentation for each purchase. Views of Responsible Officials and Planned Corrective Action: Finance will meet with purchasing agents to communicate procurement requirements, including documentation requirements, to avoid future misinterpretations and noncompliance with the Board’s approved procurement policy.
2024-003 Documentation of Procurement Procedures Federal Programs: All Major Programs Criteria: Management's procurement policy exceeds requirements under the Code of Federal Regulations, Part 200 Subpart D Procurement Standards. That policy requires that justification of the use of sole sourcing or noncompetitive proposals must be documented and retained and research on availability of multiple sources must be documented and retained. Further, any initial solicitations from multiple sources which are concluded to be inadequate, and such reasoning, must be documented. Condition: Management has not adequately documented procedures related to noncompetitive or sole source procurements. existing cooperative purchasing agreements, the State of Maryland Purchasing Group, or another district's procured contract without further documenting their purchases. Effect: Purchases could be made that did not adhere to the Code of Federal Regulations, Part 200 Subpart D Procurement Standards. Recommendation: We recommend that the Board's procurement policy be followed as to required documentation for each purchase. Views of Responsible Officials and Planned Corrective Action: Finance will meet with purchasing agents to communicate procurement requirements, including documentation requirements, to avoid future misinterpretations and noncompliance with the Board’s approved procurement policy.
2024-003 Documentation of Procurement Procedures Federal Programs: All Major Programs Criteria: Management's procurement policy exceeds requirements under the Code of Federal Regulations, Part 200 Subpart D Procurement Standards. That policy requires that justification of the use of sole sourcing or noncompetitive proposals must be documented and retained and research on availability of multiple sources must be documented and retained. Further, any initial solicitations from multiple sources which are concluded to be inadequate, and such reasoning, must be documented. Condition: Management has not adequately documented procedures related to noncompetitive or sole source procurements. existing cooperative purchasing agreements, the State of Maryland Purchasing Group, or another district's procured contract without further documenting their purchases. Effect: Purchases could be made that did not adhere to the Code of Federal Regulations, Part 200 Subpart D Procurement Standards. Recommendation: We recommend that the Board's procurement policy be followed as to required documentation for each purchase. Views of Responsible Officials and Planned Corrective Action: Finance will meet with purchasing agents to communicate procurement requirements, including documentation requirements, to avoid future misinterpretations and noncompliance with the Board’s approved procurement policy.
2024-003 Documentation of Procurement Procedures Federal Programs: All Major Programs Criteria: Management's procurement policy exceeds requirements under the Code of Federal Regulations, Part 200 Subpart D Procurement Standards. That policy requires that justification of the use of sole sourcing or noncompetitive proposals must be documented and retained and research on availability of multiple sources must be documented and retained. Further, any initial solicitations from multiple sources which are concluded to be inadequate, and such reasoning, must be documented. Condition: Management has not adequately documented procedures related to noncompetitive or sole source procurements. existing cooperative purchasing agreements, the State of Maryland Purchasing Group, or another district's procured contract without further documenting their purchases. Effect: Purchases could be made that did not adhere to the Code of Federal Regulations, Part 200 Subpart D Procurement Standards. Recommendation: We recommend that the Board's procurement policy be followed as to required documentation for each purchase. Views of Responsible Officials and Planned Corrective Action: Finance will meet with purchasing agents to communicate procurement requirements, including documentation requirements, to avoid future misinterpretations and noncompliance with the Board’s approved procurement policy.
2024-003 Documentation of Procurement Procedures Federal Programs: All Major Programs Criteria: Management's procurement policy exceeds requirements under the Code of Federal Regulations, Part 200 Subpart D Procurement Standards. That policy requires that justification of the use of sole sourcing or noncompetitive proposals must be documented and retained and research on availability of multiple sources must be documented and retained. Further, any initial solicitations from multiple sources which are concluded to be inadequate, and such reasoning, must be documented. Condition: Management has not adequately documented procedures related to noncompetitive or sole source procurements. existing cooperative purchasing agreements, the State of Maryland Purchasing Group, or another district's procured contract without further documenting their purchases. Effect: Purchases could be made that did not adhere to the Code of Federal Regulations, Part 200 Subpart D Procurement Standards. Recommendation: We recommend that the Board's procurement policy be followed as to required documentation for each purchase. Views of Responsible Officials and Planned Corrective Action: Finance will meet with purchasing agents to communicate procurement requirements, including documentation requirements, to avoid future misinterpretations and noncompliance with the Board’s approved procurement policy.
2024-003 Documentation of Procurement Procedures Federal Programs: All Major Programs Criteria: Management's procurement policy exceeds requirements under the Code of Federal Regulations, Part 200 Subpart D Procurement Standards. That policy requires that justification of the use of sole sourcing or noncompetitive proposals must be documented and retained and research on availability of multiple sources must be documented and retained. Further, any initial solicitations from multiple sources which are concluded to be inadequate, and such reasoning, must be documented. Condition: Management has not adequately documented procedures related to noncompetitive or sole source procurements. existing cooperative purchasing agreements, the State of Maryland Purchasing Group, or another district's procured contract without further documenting their purchases. Effect: Purchases could be made that did not adhere to the Code of Federal Regulations, Part 200 Subpart D Procurement Standards. Recommendation: We recommend that the Board's procurement policy be followed as to required documentation for each purchase. Views of Responsible Officials and Planned Corrective Action: Finance will meet with purchasing agents to communicate procurement requirements, including documentation requirements, to avoid future misinterpretations and noncompliance with the Board’s approved procurement policy.
2024-003 Documentation of Procurement Procedures Federal Programs: All Major Programs Criteria: Management's procurement policy exceeds requirements under the Code of Federal Regulations, Part 200 Subpart D Procurement Standards. That policy requires that justification of the use of sole sourcing or noncompetitive proposals must be documented and retained and research on availability of multiple sources must be documented and retained. Further, any initial solicitations from multiple sources which are concluded to be inadequate, and such reasoning, must be documented. Condition: Management has not adequately documented procedures related to noncompetitive or sole source procurements. existing cooperative purchasing agreements, the State of Maryland Purchasing Group, or another district's procured contract without further documenting their purchases. Effect: Purchases could be made that did not adhere to the Code of Federal Regulations, Part 200 Subpart D Procurement Standards. Recommendation: We recommend that the Board's procurement policy be followed as to required documentation for each purchase. Views of Responsible Officials and Planned Corrective Action: Finance will meet with purchasing agents to communicate procurement requirements, including documentation requirements, to avoid future misinterpretations and noncompliance with the Board’s approved procurement policy.
2024-003 Documentation of Procurement Procedures Federal Programs: All Major Programs Criteria: Management's procurement policy exceeds requirements under the Code of Federal Regulations, Part 200 Subpart D Procurement Standards. That policy requires that justification of the use of sole sourcing or noncompetitive proposals must be documented and retained and research on availability of multiple sources must be documented and retained. Further, any initial solicitations from multiple sources which are concluded to be inadequate, and such reasoning, must be documented. Condition: Management has not adequately documented procedures related to noncompetitive or sole source procurements. existing cooperative purchasing agreements, the State of Maryland Purchasing Group, or another district's procured contract without further documenting their purchases. Effect: Purchases could be made that did not adhere to the Code of Federal Regulations, Part 200 Subpart D Procurement Standards. Recommendation: We recommend that the Board's procurement policy be followed as to required documentation for each purchase. Views of Responsible Officials and Planned Corrective Action: Finance will meet with purchasing agents to communicate procurement requirements, including documentation requirements, to avoid future misinterpretations and noncompliance with the Board’s approved procurement policy.
2024-003 Documentation of Procurement Procedures Federal Programs: All Major Programs Criteria: Management's procurement policy exceeds requirements under the Code of Federal Regulations, Part 200 Subpart D Procurement Standards. That policy requires that justification of the use of sole sourcing or noncompetitive proposals must be documented and retained and research on availability of multiple sources must be documented and retained. Further, any initial solicitations from multiple sources which are concluded to be inadequate, and such reasoning, must be documented. Condition: Management has not adequately documented procedures related to noncompetitive or sole source procurements. existing cooperative purchasing agreements, the State of Maryland Purchasing Group, or another district's procured contract without further documenting their purchases. Effect: Purchases could be made that did not adhere to the Code of Federal Regulations, Part 200 Subpart D Procurement Standards. Recommendation: We recommend that the Board's procurement policy be followed as to required documentation for each purchase. Views of Responsible Officials and Planned Corrective Action: Finance will meet with purchasing agents to communicate procurement requirements, including documentation requirements, to avoid future misinterpretations and noncompliance with the Board’s approved procurement policy.
2024-003 Documentation of Procurement Procedures Federal Programs: All Major Programs Criteria: Management's procurement policy exceeds requirements under the Code of Federal Regulations, Part 200 Subpart D Procurement Standards. That policy requires that justification of the use of sole sourcing or noncompetitive proposals must be documented and retained and research on availability of multiple sources must be documented and retained. Further, any initial solicitations from multiple sources which are concluded to be inadequate, and such reasoning, must be documented. Condition: Management has not adequately documented procedures related to noncompetitive or sole source procurements. existing cooperative purchasing agreements, the State of Maryland Purchasing Group, or another district's procured contract without further documenting their purchases. Effect: Purchases could be made that did not adhere to the Code of Federal Regulations, Part 200 Subpart D Procurement Standards. Recommendation: We recommend that the Board's procurement policy be followed as to required documentation for each purchase. Views of Responsible Officials and Planned Corrective Action: Finance will meet with purchasing agents to communicate procurement requirements, including documentation requirements, to avoid future misinterpretations and noncompliance with the Board’s approved procurement policy.
2024-003 Documentation of Procurement Procedures Federal Programs: All Major Programs Criteria: Management's procurement policy exceeds requirements under the Code of Federal Regulations, Part 200 Subpart D Procurement Standards. That policy requires that justification of the use of sole sourcing or noncompetitive proposals must be documented and retained and research on availability of multiple sources must be documented and retained. Further, any initial solicitations from multiple sources which are concluded to be inadequate, and such reasoning, must be documented. Condition: Management has not adequately documented procedures related to noncompetitive or sole source procurements. existing cooperative purchasing agreements, the State of Maryland Purchasing Group, or another district's procured contract without further documenting their purchases. Effect: Purchases could be made that did not adhere to the Code of Federal Regulations, Part 200 Subpart D Procurement Standards. Recommendation: We recommend that the Board's procurement policy be followed as to required documentation for each purchase. Views of Responsible Officials and Planned Corrective Action: Finance will meet with purchasing agents to communicate procurement requirements, including documentation requirements, to avoid future misinterpretations and noncompliance with the Board’s approved procurement policy.
2024-003 Documentation of Procurement Procedures Federal Programs: All Major Programs Criteria: Management's procurement policy exceeds requirements under the Code of Federal Regulations, Part 200 Subpart D Procurement Standards. That policy requires that justification of the use of sole sourcing or noncompetitive proposals must be documented and retained and research on availability of multiple sources must be documented and retained. Further, any initial solicitations from multiple sources which are concluded to be inadequate, and such reasoning, must be documented. Condition: Management has not adequately documented procedures related to noncompetitive or sole source procurements. existing cooperative purchasing agreements, the State of Maryland Purchasing Group, or another district's procured contract without further documenting their purchases. Effect: Purchases could be made that did not adhere to the Code of Federal Regulations, Part 200 Subpart D Procurement Standards. Recommendation: We recommend that the Board's procurement policy be followed as to required documentation for each purchase. Views of Responsible Officials and Planned Corrective Action: Finance will meet with purchasing agents to communicate procurement requirements, including documentation requirements, to avoid future misinterpretations and noncompliance with the Board’s approved procurement policy.
2024-003 Documentation of Procurement Procedures Federal Programs: All Major Programs Criteria: Management's procurement policy exceeds requirements under the Code of Federal Regulations, Part 200 Subpart D Procurement Standards. That policy requires that justification of the use of sole sourcing or noncompetitive proposals must be documented and retained and research on availability of multiple sources must be documented and retained. Further, any initial solicitations from multiple sources which are concluded to be inadequate, and such reasoning, must be documented. Condition: Management has not adequately documented procedures related to noncompetitive or sole source procurements. existing cooperative purchasing agreements, the State of Maryland Purchasing Group, or another district's procured contract without further documenting their purchases. Effect: Purchases could be made that did not adhere to the Code of Federal Regulations, Part 200 Subpart D Procurement Standards. Recommendation: We recommend that the Board's procurement policy be followed as to required documentation for each purchase. Views of Responsible Officials and Planned Corrective Action: Finance will meet with purchasing agents to communicate procurement requirements, including documentation requirements, to avoid future misinterpretations and noncompliance with the Board’s approved procurement policy.
2024-003 Documentation of Procurement Procedures Federal Programs: All Major Programs Criteria: Management's procurement policy exceeds requirements under the Code of Federal Regulations, Part 200 Subpart D Procurement Standards. That policy requires that justification of the use of sole sourcing or noncompetitive proposals must be documented and retained and research on availability of multiple sources must be documented and retained. Further, any initial solicitations from multiple sources which are concluded to be inadequate, and such reasoning, must be documented. Condition: Management has not adequately documented procedures related to noncompetitive or sole source procurements. existing cooperative purchasing agreements, the State of Maryland Purchasing Group, or another district's procured contract without further documenting their purchases. Effect: Purchases could be made that did not adhere to the Code of Federal Regulations, Part 200 Subpart D Procurement Standards. Recommendation: We recommend that the Board's procurement policy be followed as to required documentation for each purchase. Views of Responsible Officials and Planned Corrective Action: Finance will meet with purchasing agents to communicate procurement requirements, including documentation requirements, to avoid future misinterpretations and noncompliance with the Board’s approved procurement policy.
2024-003 Documentation of Procurement Procedures Federal Programs: All Major Programs Criteria: Management's procurement policy exceeds requirements under the Code of Federal Regulations, Part 200 Subpart D Procurement Standards. That policy requires that justification of the use of sole sourcing or noncompetitive proposals must be documented and retained and research on availability of multiple sources must be documented and retained. Further, any initial solicitations from multiple sources which are concluded to be inadequate, and such reasoning, must be documented. Condition: Management has not adequately documented procedures related to noncompetitive or sole source procurements. existing cooperative purchasing agreements, the State of Maryland Purchasing Group, or another district's procured contract without further documenting their purchases. Effect: Purchases could be made that did not adhere to the Code of Federal Regulations, Part 200 Subpart D Procurement Standards. Recommendation: We recommend that the Board's procurement policy be followed as to required documentation for each purchase. Views of Responsible Officials and Planned Corrective Action: Finance will meet with purchasing agents to communicate procurement requirements, including documentation requirements, to avoid future misinterpretations and noncompliance with the Board’s approved procurement policy.
2024-003 Documentation of Procurement Procedures Federal Programs: All Major Programs Criteria: Management's procurement policy exceeds requirements under the Code of Federal Regulations, Part 200 Subpart D Procurement Standards. That policy requires that justification of the use of sole sourcing or noncompetitive proposals must be documented and retained and research on availability of multiple sources must be documented and retained. Further, any initial solicitations from multiple sources which are concluded to be inadequate, and such reasoning, must be documented. Condition: Management has not adequately documented procedures related to noncompetitive or sole source procurements. existing cooperative purchasing agreements, the State of Maryland Purchasing Group, or another district's procured contract without further documenting their purchases. Effect: Purchases could be made that did not adhere to the Code of Federal Regulations, Part 200 Subpart D Procurement Standards. Recommendation: We recommend that the Board's procurement policy be followed as to required documentation for each purchase. Views of Responsible Officials and Planned Corrective Action: Finance will meet with purchasing agents to communicate procurement requirements, including documentation requirements, to avoid future misinterpretations and noncompliance with the Board’s approved procurement policy.
2024-003 Documentation of Procurement Procedures Federal Programs: All Major Programs Criteria: Management's procurement policy exceeds requirements under the Code of Federal Regulations, Part 200 Subpart D Procurement Standards. That policy requires that justification of the use of sole sourcing or noncompetitive proposals must be documented and retained and research on availability of multiple sources must be documented and retained. Further, any initial solicitations from multiple sources which are concluded to be inadequate, and such reasoning, must be documented. Condition: Management has not adequately documented procedures related to noncompetitive or sole source procurements. existing cooperative purchasing agreements, the State of Maryland Purchasing Group, or another district's procured contract without further documenting their purchases. Effect: Purchases could be made that did not adhere to the Code of Federal Regulations, Part 200 Subpart D Procurement Standards. Recommendation: We recommend that the Board's procurement policy be followed as to required documentation for each purchase. Views of Responsible Officials and Planned Corrective Action: Finance will meet with purchasing agents to communicate procurement requirements, including documentation requirements, to avoid future misinterpretations and noncompliance with the Board’s approved procurement policy.
2024-003 Documentation of Procurement Procedures Federal Programs: All Major Programs Criteria: Management's procurement policy exceeds requirements under the Code of Federal Regulations, Part 200 Subpart D Procurement Standards. That policy requires that justification of the use of sole sourcing or noncompetitive proposals must be documented and retained and research on availability of multiple sources must be documented and retained. Further, any initial solicitations from multiple sources which are concluded to be inadequate, and such reasoning, must be documented. Condition: Management has not adequately documented procedures related to noncompetitive or sole source procurements. existing cooperative purchasing agreements, the State of Maryland Purchasing Group, or another district's procured contract without further documenting their purchases. Effect: Purchases could be made that did not adhere to the Code of Federal Regulations, Part 200 Subpart D Procurement Standards. Recommendation: We recommend that the Board's procurement policy be followed as to required documentation for each purchase. Views of Responsible Officials and Planned Corrective Action: Finance will meet with purchasing agents to communicate procurement requirements, including documentation requirements, to avoid future misinterpretations and noncompliance with the Board’s approved procurement policy.
2024-003 Documentation of Procurement Procedures Federal Programs: All Major Programs Criteria: Management's procurement policy exceeds requirements under the Code of Federal Regulations, Part 200 Subpart D Procurement Standards. That policy requires that justification of the use of sole sourcing or noncompetitive proposals must be documented and retained and research on availability of multiple sources must be documented and retained. Further, any initial solicitations from multiple sources which are concluded to be inadequate, and such reasoning, must be documented. Condition: Management has not adequately documented procedures related to noncompetitive or sole source procurements. existing cooperative purchasing agreements, the State of Maryland Purchasing Group, or another district's procured contract without further documenting their purchases. Effect: Purchases could be made that did not adhere to the Code of Federal Regulations, Part 200 Subpart D Procurement Standards. Recommendation: We recommend that the Board's procurement policy be followed as to required documentation for each purchase. Views of Responsible Officials and Planned Corrective Action: Finance will meet with purchasing agents to communicate procurement requirements, including documentation requirements, to avoid future misinterpretations and noncompliance with the Board’s approved procurement policy.
2024-003 Documentation of Procurement Procedures Federal Programs: All Major Programs Criteria: Management's procurement policy exceeds requirements under the Code of Federal Regulations, Part 200 Subpart D Procurement Standards. That policy requires that justification of the use of sole sourcing or noncompetitive proposals must be documented and retained and research on availability of multiple sources must be documented and retained. Further, any initial solicitations from multiple sources which are concluded to be inadequate, and such reasoning, must be documented. Condition: Management has not adequately documented procedures related to noncompetitive or sole source procurements. existing cooperative purchasing agreements, the State of Maryland Purchasing Group, or another district's procured contract without further documenting their purchases. Effect: Purchases could be made that did not adhere to the Code of Federal Regulations, Part 200 Subpart D Procurement Standards. Recommendation: We recommend that the Board's procurement policy be followed as to required documentation for each purchase. Views of Responsible Officials and Planned Corrective Action: Finance will meet with purchasing agents to communicate procurement requirements, including documentation requirements, to avoid future misinterpretations and noncompliance with the Board’s approved procurement policy.
2024-003 Documentation of Procurement Procedures Federal Programs: All Major Programs Criteria: Management's procurement policy exceeds requirements under the Code of Federal Regulations, Part 200 Subpart D Procurement Standards. That policy requires that justification of the use of sole sourcing or noncompetitive proposals must be documented and retained and research on availability of multiple sources must be documented and retained. Further, any initial solicitations from multiple sources which are concluded to be inadequate, and such reasoning, must be documented. Condition: Management has not adequately documented procedures related to noncompetitive or sole source procurements. existing cooperative purchasing agreements, the State of Maryland Purchasing Group, or another district's procured contract without further documenting their purchases. Effect: Purchases could be made that did not adhere to the Code of Federal Regulations, Part 200 Subpart D Procurement Standards. Recommendation: We recommend that the Board's procurement policy be followed as to required documentation for each purchase. Views of Responsible Officials and Planned Corrective Action: Finance will meet with purchasing agents to communicate procurement requirements, including documentation requirements, to avoid future misinterpretations and noncompliance with the Board’s approved procurement policy.
2024-003 Documentation of Procurement Procedures Federal Programs: All Major Programs Criteria: Management's procurement policy exceeds requirements under the Code of Federal Regulations, Part 200 Subpart D Procurement Standards. That policy requires that justification of the use of sole sourcing or noncompetitive proposals must be documented and retained and research on availability of multiple sources must be documented and retained. Further, any initial solicitations from multiple sources which are concluded to be inadequate, and such reasoning, must be documented. Condition: Management has not adequately documented procedures related to noncompetitive or sole source procurements. existing cooperative purchasing agreements, the State of Maryland Purchasing Group, or another district's procured contract without further documenting their purchases. Effect: Purchases could be made that did not adhere to the Code of Federal Regulations, Part 200 Subpart D Procurement Standards. Recommendation: We recommend that the Board's procurement policy be followed as to required documentation for each purchase. Views of Responsible Officials and Planned Corrective Action: Finance will meet with purchasing agents to communicate procurement requirements, including documentation requirements, to avoid future misinterpretations and noncompliance with the Board’s approved procurement policy.
2024-003 Documentation of Procurement Procedures Federal Programs: All Major Programs Criteria: Management's procurement policy exceeds requirements under the Code of Federal Regulations, Part 200 Subpart D Procurement Standards. That policy requires that justification of the use of sole sourcing or noncompetitive proposals must be documented and retained and research on availability of multiple sources must be documented and retained. Further, any initial solicitations from multiple sources which are concluded to be inadequate, and such reasoning, must be documented. Condition: Management has not adequately documented procedures related to noncompetitive or sole source procurements. existing cooperative purchasing agreements, the State of Maryland Purchasing Group, or another district's procured contract without further documenting their purchases. Effect: Purchases could be made that did not adhere to the Code of Federal Regulations, Part 200 Subpart D Procurement Standards. Recommendation: We recommend that the Board's procurement policy be followed as to required documentation for each purchase. Views of Responsible Officials and Planned Corrective Action: Finance will meet with purchasing agents to communicate procurement requirements, including documentation requirements, to avoid future misinterpretations and noncompliance with the Board’s approved procurement policy.
2024-003 Documentation of Procurement Procedures Federal Programs: All Major Programs Criteria: Management's procurement policy exceeds requirements under the Code of Federal Regulations, Part 200 Subpart D Procurement Standards. That policy requires that justification of the use of sole sourcing or noncompetitive proposals must be documented and retained and research on availability of multiple sources must be documented and retained. Further, any initial solicitations from multiple sources which are concluded to be inadequate, and such reasoning, must be documented. Condition: Management has not adequately documented procedures related to noncompetitive or sole source procurements. existing cooperative purchasing agreements, the State of Maryland Purchasing Group, or another district's procured contract without further documenting their purchases. Effect: Purchases could be made that did not adhere to the Code of Federal Regulations, Part 200 Subpart D Procurement Standards. Recommendation: We recommend that the Board's procurement policy be followed as to required documentation for each purchase. Views of Responsible Officials and Planned Corrective Action: Finance will meet with purchasing agents to communicate procurement requirements, including documentation requirements, to avoid future misinterpretations and noncompliance with the Board’s approved procurement policy.
2024-003 Documentation of Procurement Procedures Federal Programs: All Major Programs Criteria: Management's procurement policy exceeds requirements under the Code of Federal Regulations, Part 200 Subpart D Procurement Standards. That policy requires that justification of the use of sole sourcing or noncompetitive proposals must be documented and retained and research on availability of multiple sources must be documented and retained. Further, any initial solicitations from multiple sources which are concluded to be inadequate, and such reasoning, must be documented. Condition: Management has not adequately documented procedures related to noncompetitive or sole source procurements. existing cooperative purchasing agreements, the State of Maryland Purchasing Group, or another district's procured contract without further documenting their purchases. Effect: Purchases could be made that did not adhere to the Code of Federal Regulations, Part 200 Subpart D Procurement Standards. Recommendation: We recommend that the Board's procurement policy be followed as to required documentation for each purchase. Views of Responsible Officials and Planned Corrective Action: Finance will meet with purchasing agents to communicate procurement requirements, including documentation requirements, to avoid future misinterpretations and noncompliance with the Board’s approved procurement policy.
2024-003 Documentation of Procurement Procedures Federal Programs: All Major Programs Criteria: Management's procurement policy exceeds requirements under the Code of Federal Regulations, Part 200 Subpart D Procurement Standards. That policy requires that justification of the use of sole sourcing or noncompetitive proposals must be documented and retained and research on availability of multiple sources must be documented and retained. Further, any initial solicitations from multiple sources which are concluded to be inadequate, and such reasoning, must be documented. Condition: Management has not adequately documented procedures related to noncompetitive or sole source procurements. existing cooperative purchasing agreements, the State of Maryland Purchasing Group, or another district's procured contract without further documenting their purchases. Effect: Purchases could be made that did not adhere to the Code of Federal Regulations, Part 200 Subpart D Procurement Standards. Recommendation: We recommend that the Board's procurement policy be followed as to required documentation for each purchase. Views of Responsible Officials and Planned Corrective Action: Finance will meet with purchasing agents to communicate procurement requirements, including documentation requirements, to avoid future misinterpretations and noncompliance with the Board’s approved procurement policy.
2024-003 Documentation of Procurement Procedures Federal Programs: All Major Programs Criteria: Management's procurement policy exceeds requirements under the Code of Federal Regulations, Part 200 Subpart D Procurement Standards. That policy requires that justification of the use of sole sourcing or noncompetitive proposals must be documented and retained and research on availability of multiple sources must be documented and retained. Further, any initial solicitations from multiple sources which are concluded to be inadequate, and such reasoning, must be documented. Condition: Management has not adequately documented procedures related to noncompetitive or sole source procurements. existing cooperative purchasing agreements, the State of Maryland Purchasing Group, or another district's procured contract without further documenting their purchases. Effect: Purchases could be made that did not adhere to the Code of Federal Regulations, Part 200 Subpart D Procurement Standards. Recommendation: We recommend that the Board's procurement policy be followed as to required documentation for each purchase. Views of Responsible Officials and Planned Corrective Action: Finance will meet with purchasing agents to communicate procurement requirements, including documentation requirements, to avoid future misinterpretations and noncompliance with the Board’s approved procurement policy.
2024-003 Documentation of Procurement Procedures Federal Programs: All Major Programs Criteria: Management's procurement policy exceeds requirements under the Code of Federal Regulations, Part 200 Subpart D Procurement Standards. That policy requires that justification of the use of sole sourcing or noncompetitive proposals must be documented and retained and research on availability of multiple sources must be documented and retained. Further, any initial solicitations from multiple sources which are concluded to be inadequate, and such reasoning, must be documented. Condition: Management has not adequately documented procedures related to noncompetitive or sole source procurements. existing cooperative purchasing agreements, the State of Maryland Purchasing Group, or another district's procured contract without further documenting their purchases. Effect: Purchases could be made that did not adhere to the Code of Federal Regulations, Part 200 Subpart D Procurement Standards. Recommendation: We recommend that the Board's procurement policy be followed as to required documentation for each purchase. Views of Responsible Officials and Planned Corrective Action: Finance will meet with purchasing agents to communicate procurement requirements, including documentation requirements, to avoid future misinterpretations and noncompliance with the Board’s approved procurement policy.
2024-003 Documentation of Procurement Procedures Federal Programs: All Major Programs Criteria: Management's procurement policy exceeds requirements under the Code of Federal Regulations, Part 200 Subpart D Procurement Standards. That policy requires that justification of the use of sole sourcing or noncompetitive proposals must be documented and retained and research on availability of multiple sources must be documented and retained. Further, any initial solicitations from multiple sources which are concluded to be inadequate, and such reasoning, must be documented. Condition: Management has not adequately documented procedures related to noncompetitive or sole source procurements. existing cooperative purchasing agreements, the State of Maryland Purchasing Group, or another district's procured contract without further documenting their purchases. Effect: Purchases could be made that did not adhere to the Code of Federal Regulations, Part 200 Subpart D Procurement Standards. Recommendation: We recommend that the Board's procurement policy be followed as to required documentation for each purchase. Views of Responsible Officials and Planned Corrective Action: Finance will meet with purchasing agents to communicate procurement requirements, including documentation requirements, to avoid future misinterpretations and noncompliance with the Board’s approved procurement policy.
2024-004 Subscription-Based Information Technology Arrangements Federal Programs: All Major Programs Criteria: GASB No. 96, Subscription-Based Information Technology Arrangements, requires payments for arrangements with terms extending beyond the date of the financial statements to be expensed in the fund financial statements. Condition: Subscription-based information technology arrangements were not recorded properly in the fund financial statements. Cause: The guidance regarding the treatment of prepayments in GASB No. 96 was vague, not overt, and required interpretation. Effect: Prepayments for subscription-based information technology arrangements were not recorded properly in the fund financial statements. Recommendation: We recommend management use all resources at its disposal when implementing new and complex accounting pronouncements. Views of Responsible Officials and Planned Corrective Action: Finance will review and participate in staff development and CPE opportunities relating to the implementation of new and complex accounting pronouncements.
2024-004 Subscription-Based Information Technology Arrangements Federal Programs: All Major Programs Criteria: GASB No. 96, Subscription-Based Information Technology Arrangements, requires payments for arrangements with terms extending beyond the date of the financial statements to be expensed in the fund financial statements. Condition: Subscription-based information technology arrangements were not recorded properly in the fund financial statements. Cause: The guidance regarding the treatment of prepayments in GASB No. 96 was vague, not overt, and required interpretation. Effect: Prepayments for subscription-based information technology arrangements were not recorded properly in the fund financial statements. Recommendation: We recommend management use all resources at its disposal when implementing new and complex accounting pronouncements. Views of Responsible Officials and Planned Corrective Action: Finance will review and participate in staff development and CPE opportunities relating to the implementation of new and complex accounting pronouncements.
2024-004 Subscription-Based Information Technology Arrangements Federal Programs: All Major Programs Criteria: GASB No. 96, Subscription-Based Information Technology Arrangements, requires payments for arrangements with terms extending beyond the date of the financial statements to be expensed in the fund financial statements. Condition: Subscription-based information technology arrangements were not recorded properly in the fund financial statements. Cause: The guidance regarding the treatment of prepayments in GASB No. 96 was vague, not overt, and required interpretation. Effect: Prepayments for subscription-based information technology arrangements were not recorded properly in the fund financial statements. Recommendation: We recommend management use all resources at its disposal when implementing new and complex accounting pronouncements. Views of Responsible Officials and Planned Corrective Action: Finance will review and participate in staff development and CPE opportunities relating to the implementation of new and complex accounting pronouncements.
2024-004 Subscription-Based Information Technology Arrangements Federal Programs: All Major Programs Criteria: GASB No. 96, Subscription-Based Information Technology Arrangements, requires payments for arrangements with terms extending beyond the date of the financial statements to be expensed in the fund financial statements. Condition: Subscription-based information technology arrangements were not recorded properly in the fund financial statements. Cause: The guidance regarding the treatment of prepayments in GASB No. 96 was vague, not overt, and required interpretation. Effect: Prepayments for subscription-based information technology arrangements were not recorded properly in the fund financial statements. Recommendation: We recommend management use all resources at its disposal when implementing new and complex accounting pronouncements. Views of Responsible Officials and Planned Corrective Action: Finance will review and participate in staff development and CPE opportunities relating to the implementation of new and complex accounting pronouncements.
2024-004 Subscription-Based Information Technology Arrangements Federal Programs: All Major Programs Criteria: GASB No. 96, Subscription-Based Information Technology Arrangements, requires payments for arrangements with terms extending beyond the date of the financial statements to be expensed in the fund financial statements. Condition: Subscription-based information technology arrangements were not recorded properly in the fund financial statements. Cause: The guidance regarding the treatment of prepayments in GASB No. 96 was vague, not overt, and required interpretation. Effect: Prepayments for subscription-based information technology arrangements were not recorded properly in the fund financial statements. Recommendation: We recommend management use all resources at its disposal when implementing new and complex accounting pronouncements. Views of Responsible Officials and Planned Corrective Action: Finance will review and participate in staff development and CPE opportunities relating to the implementation of new and complex accounting pronouncements.
2024-004 Subscription-Based Information Technology Arrangements Federal Programs: All Major Programs Criteria: GASB No. 96, Subscription-Based Information Technology Arrangements, requires payments for arrangements with terms extending beyond the date of the financial statements to be expensed in the fund financial statements. Condition: Subscription-based information technology arrangements were not recorded properly in the fund financial statements. Cause: The guidance regarding the treatment of prepayments in GASB No. 96 was vague, not overt, and required interpretation. Effect: Prepayments for subscription-based information technology arrangements were not recorded properly in the fund financial statements. Recommendation: We recommend management use all resources at its disposal when implementing new and complex accounting pronouncements. Views of Responsible Officials and Planned Corrective Action: Finance will review and participate in staff development and CPE opportunities relating to the implementation of new and complex accounting pronouncements.
2024-004 Subscription-Based Information Technology Arrangements Federal Programs: All Major Programs Criteria: GASB No. 96, Subscription-Based Information Technology Arrangements, requires payments for arrangements with terms extending beyond the date of the financial statements to be expensed in the fund financial statements. Condition: Subscription-based information technology arrangements were not recorded properly in the fund financial statements. Cause: The guidance regarding the treatment of prepayments in GASB No. 96 was vague, not overt, and required interpretation. Effect: Prepayments for subscription-based information technology arrangements were not recorded properly in the fund financial statements. Recommendation: We recommend management use all resources at its disposal when implementing new and complex accounting pronouncements. Views of Responsible Officials and Planned Corrective Action: Finance will review and participate in staff development and CPE opportunities relating to the implementation of new and complex accounting pronouncements.
2024-004 Subscription-Based Information Technology Arrangements Federal Programs: All Major Programs Criteria: GASB No. 96, Subscription-Based Information Technology Arrangements, requires payments for arrangements with terms extending beyond the date of the financial statements to be expensed in the fund financial statements. Condition: Subscription-based information technology arrangements were not recorded properly in the fund financial statements. Cause: The guidance regarding the treatment of prepayments in GASB No. 96 was vague, not overt, and required interpretation. Effect: Prepayments for subscription-based information technology arrangements were not recorded properly in the fund financial statements. Recommendation: We recommend management use all resources at its disposal when implementing new and complex accounting pronouncements. Views of Responsible Officials and Planned Corrective Action: Finance will review and participate in staff development and CPE opportunities relating to the implementation of new and complex accounting pronouncements.
2024-004 Subscription-Based Information Technology Arrangements Federal Programs: All Major Programs Criteria: GASB No. 96, Subscription-Based Information Technology Arrangements, requires payments for arrangements with terms extending beyond the date of the financial statements to be expensed in the fund financial statements. Condition: Subscription-based information technology arrangements were not recorded properly in the fund financial statements. Cause: The guidance regarding the treatment of prepayments in GASB No. 96 was vague, not overt, and required interpretation. Effect: Prepayments for subscription-based information technology arrangements were not recorded properly in the fund financial statements. Recommendation: We recommend management use all resources at its disposal when implementing new and complex accounting pronouncements. Views of Responsible Officials and Planned Corrective Action: Finance will review and participate in staff development and CPE opportunities relating to the implementation of new and complex accounting pronouncements.
2024-004 Subscription-Based Information Technology Arrangements Federal Programs: All Major Programs Criteria: GASB No. 96, Subscription-Based Information Technology Arrangements, requires payments for arrangements with terms extending beyond the date of the financial statements to be expensed in the fund financial statements. Condition: Subscription-based information technology arrangements were not recorded properly in the fund financial statements. Cause: The guidance regarding the treatment of prepayments in GASB No. 96 was vague, not overt, and required interpretation. Effect: Prepayments for subscription-based information technology arrangements were not recorded properly in the fund financial statements. Recommendation: We recommend management use all resources at its disposal when implementing new and complex accounting pronouncements. Views of Responsible Officials and Planned Corrective Action: Finance will review and participate in staff development and CPE opportunities relating to the implementation of new and complex accounting pronouncements.
2024-004 Subscription-Based Information Technology Arrangements Federal Programs: All Major Programs Criteria: GASB No. 96, Subscription-Based Information Technology Arrangements, requires payments for arrangements with terms extending beyond the date of the financial statements to be expensed in the fund financial statements. Condition: Subscription-based information technology arrangements were not recorded properly in the fund financial statements. Cause: The guidance regarding the treatment of prepayments in GASB No. 96 was vague, not overt, and required interpretation. Effect: Prepayments for subscription-based information technology arrangements were not recorded properly in the fund financial statements. Recommendation: We recommend management use all resources at its disposal when implementing new and complex accounting pronouncements. Views of Responsible Officials and Planned Corrective Action: Finance will review and participate in staff development and CPE opportunities relating to the implementation of new and complex accounting pronouncements.
2024-004 Subscription-Based Information Technology Arrangements Federal Programs: All Major Programs Criteria: GASB No. 96, Subscription-Based Information Technology Arrangements, requires payments for arrangements with terms extending beyond the date of the financial statements to be expensed in the fund financial statements. Condition: Subscription-based information technology arrangements were not recorded properly in the fund financial statements. Cause: The guidance regarding the treatment of prepayments in GASB No. 96 was vague, not overt, and required interpretation. Effect: Prepayments for subscription-based information technology arrangements were not recorded properly in the fund financial statements. Recommendation: We recommend management use all resources at its disposal when implementing new and complex accounting pronouncements. Views of Responsible Officials and Planned Corrective Action: Finance will review and participate in staff development and CPE opportunities relating to the implementation of new and complex accounting pronouncements.
2024-004 Subscription-Based Information Technology Arrangements Federal Programs: All Major Programs Criteria: GASB No. 96, Subscription-Based Information Technology Arrangements, requires payments for arrangements with terms extending beyond the date of the financial statements to be expensed in the fund financial statements. Condition: Subscription-based information technology arrangements were not recorded properly in the fund financial statements. Cause: The guidance regarding the treatment of prepayments in GASB No. 96 was vague, not overt, and required interpretation. Effect: Prepayments for subscription-based information technology arrangements were not recorded properly in the fund financial statements. Recommendation: We recommend management use all resources at its disposal when implementing new and complex accounting pronouncements. Views of Responsible Officials and Planned Corrective Action: Finance will review and participate in staff development and CPE opportunities relating to the implementation of new and complex accounting pronouncements.
2024-004 Subscription-Based Information Technology Arrangements Federal Programs: All Major Programs Criteria: GASB No. 96, Subscription-Based Information Technology Arrangements, requires payments for arrangements with terms extending beyond the date of the financial statements to be expensed in the fund financial statements. Condition: Subscription-based information technology arrangements were not recorded properly in the fund financial statements. Cause: The guidance regarding the treatment of prepayments in GASB No. 96 was vague, not overt, and required interpretation. Effect: Prepayments for subscription-based information technology arrangements were not recorded properly in the fund financial statements. Recommendation: We recommend management use all resources at its disposal when implementing new and complex accounting pronouncements. Views of Responsible Officials and Planned Corrective Action: Finance will review and participate in staff development and CPE opportunities relating to the implementation of new and complex accounting pronouncements.
2024-004 Subscription-Based Information Technology Arrangements Federal Programs: All Major Programs Criteria: GASB No. 96, Subscription-Based Information Technology Arrangements, requires payments for arrangements with terms extending beyond the date of the financial statements to be expensed in the fund financial statements. Condition: Subscription-based information technology arrangements were not recorded properly in the fund financial statements. Cause: The guidance regarding the treatment of prepayments in GASB No. 96 was vague, not overt, and required interpretation. Effect: Prepayments for subscription-based information technology arrangements were not recorded properly in the fund financial statements. Recommendation: We recommend management use all resources at its disposal when implementing new and complex accounting pronouncements. Views of Responsible Officials and Planned Corrective Action: Finance will review and participate in staff development and CPE opportunities relating to the implementation of new and complex accounting pronouncements.
2024-004 Subscription-Based Information Technology Arrangements Federal Programs: All Major Programs Criteria: GASB No. 96, Subscription-Based Information Technology Arrangements, requires payments for arrangements with terms extending beyond the date of the financial statements to be expensed in the fund financial statements. Condition: Subscription-based information technology arrangements were not recorded properly in the fund financial statements. Cause: The guidance regarding the treatment of prepayments in GASB No. 96 was vague, not overt, and required interpretation. Effect: Prepayments for subscription-based information technology arrangements were not recorded properly in the fund financial statements. Recommendation: We recommend management use all resources at its disposal when implementing new and complex accounting pronouncements. Views of Responsible Officials and Planned Corrective Action: Finance will review and participate in staff development and CPE opportunities relating to the implementation of new and complex accounting pronouncements.
2024-004 Subscription-Based Information Technology Arrangements Federal Programs: All Major Programs Criteria: GASB No. 96, Subscription-Based Information Technology Arrangements, requires payments for arrangements with terms extending beyond the date of the financial statements to be expensed in the fund financial statements. Condition: Subscription-based information technology arrangements were not recorded properly in the fund financial statements. Cause: The guidance regarding the treatment of prepayments in GASB No. 96 was vague, not overt, and required interpretation. Effect: Prepayments for subscription-based information technology arrangements were not recorded properly in the fund financial statements. Recommendation: We recommend management use all resources at its disposal when implementing new and complex accounting pronouncements. Views of Responsible Officials and Planned Corrective Action: Finance will review and participate in staff development and CPE opportunities relating to the implementation of new and complex accounting pronouncements.
2024-004 Subscription-Based Information Technology Arrangements Federal Programs: All Major Programs Criteria: GASB No. 96, Subscription-Based Information Technology Arrangements, requires payments for arrangements with terms extending beyond the date of the financial statements to be expensed in the fund financial statements. Condition: Subscription-based information technology arrangements were not recorded properly in the fund financial statements. Cause: The guidance regarding the treatment of prepayments in GASB No. 96 was vague, not overt, and required interpretation. Effect: Prepayments for subscription-based information technology arrangements were not recorded properly in the fund financial statements. Recommendation: We recommend management use all resources at its disposal when implementing new and complex accounting pronouncements. Views of Responsible Officials and Planned Corrective Action: Finance will review and participate in staff development and CPE opportunities relating to the implementation of new and complex accounting pronouncements.
2024-004 Subscription-Based Information Technology Arrangements Federal Programs: All Major Programs Criteria: GASB No. 96, Subscription-Based Information Technology Arrangements, requires payments for arrangements with terms extending beyond the date of the financial statements to be expensed in the fund financial statements. Condition: Subscription-based information technology arrangements were not recorded properly in the fund financial statements. Cause: The guidance regarding the treatment of prepayments in GASB No. 96 was vague, not overt, and required interpretation. Effect: Prepayments for subscription-based information technology arrangements were not recorded properly in the fund financial statements. Recommendation: We recommend management use all resources at its disposal when implementing new and complex accounting pronouncements. Views of Responsible Officials and Planned Corrective Action: Finance will review and participate in staff development and CPE opportunities relating to the implementation of new and complex accounting pronouncements.
2024-004 Subscription-Based Information Technology Arrangements Federal Programs: All Major Programs Criteria: GASB No. 96, Subscription-Based Information Technology Arrangements, requires payments for arrangements with terms extending beyond the date of the financial statements to be expensed in the fund financial statements. Condition: Subscription-based information technology arrangements were not recorded properly in the fund financial statements. Cause: The guidance regarding the treatment of prepayments in GASB No. 96 was vague, not overt, and required interpretation. Effect: Prepayments for subscription-based information technology arrangements were not recorded properly in the fund financial statements. Recommendation: We recommend management use all resources at its disposal when implementing new and complex accounting pronouncements. Views of Responsible Officials and Planned Corrective Action: Finance will review and participate in staff development and CPE opportunities relating to the implementation of new and complex accounting pronouncements.
2024-004 Subscription-Based Information Technology Arrangements Federal Programs: All Major Programs Criteria: GASB No. 96, Subscription-Based Information Technology Arrangements, requires payments for arrangements with terms extending beyond the date of the financial statements to be expensed in the fund financial statements. Condition: Subscription-based information technology arrangements were not recorded properly in the fund financial statements. Cause: The guidance regarding the treatment of prepayments in GASB No. 96 was vague, not overt, and required interpretation. Effect: Prepayments for subscription-based information technology arrangements were not recorded properly in the fund financial statements. Recommendation: We recommend management use all resources at its disposal when implementing new and complex accounting pronouncements. Views of Responsible Officials and Planned Corrective Action: Finance will review and participate in staff development and CPE opportunities relating to the implementation of new and complex accounting pronouncements.
2024-004 Subscription-Based Information Technology Arrangements Federal Programs: All Major Programs Criteria: GASB No. 96, Subscription-Based Information Technology Arrangements, requires payments for arrangements with terms extending beyond the date of the financial statements to be expensed in the fund financial statements. Condition: Subscription-based information technology arrangements were not recorded properly in the fund financial statements. Cause: The guidance regarding the treatment of prepayments in GASB No. 96 was vague, not overt, and required interpretation. Effect: Prepayments for subscription-based information technology arrangements were not recorded properly in the fund financial statements. Recommendation: We recommend management use all resources at its disposal when implementing new and complex accounting pronouncements. Views of Responsible Officials and Planned Corrective Action: Finance will review and participate in staff development and CPE opportunities relating to the implementation of new and complex accounting pronouncements.
2024-004 Subscription-Based Information Technology Arrangements Federal Programs: All Major Programs Criteria: GASB No. 96, Subscription-Based Information Technology Arrangements, requires payments for arrangements with terms extending beyond the date of the financial statements to be expensed in the fund financial statements. Condition: Subscription-based information technology arrangements were not recorded properly in the fund financial statements. Cause: The guidance regarding the treatment of prepayments in GASB No. 96 was vague, not overt, and required interpretation. Effect: Prepayments for subscription-based information technology arrangements were not recorded properly in the fund financial statements. Recommendation: We recommend management use all resources at its disposal when implementing new and complex accounting pronouncements. Views of Responsible Officials and Planned Corrective Action: Finance will review and participate in staff development and CPE opportunities relating to the implementation of new and complex accounting pronouncements.
2024-004 Subscription-Based Information Technology Arrangements Federal Programs: All Major Programs Criteria: GASB No. 96, Subscription-Based Information Technology Arrangements, requires payments for arrangements with terms extending beyond the date of the financial statements to be expensed in the fund financial statements. Condition: Subscription-based information technology arrangements were not recorded properly in the fund financial statements. Cause: The guidance regarding the treatment of prepayments in GASB No. 96 was vague, not overt, and required interpretation. Effect: Prepayments for subscription-based information technology arrangements were not recorded properly in the fund financial statements. Recommendation: We recommend management use all resources at its disposal when implementing new and complex accounting pronouncements. Views of Responsible Officials and Planned Corrective Action: Finance will review and participate in staff development and CPE opportunities relating to the implementation of new and complex accounting pronouncements.
2024-004 Subscription-Based Information Technology Arrangements Federal Programs: All Major Programs Criteria: GASB No. 96, Subscription-Based Information Technology Arrangements, requires payments for arrangements with terms extending beyond the date of the financial statements to be expensed in the fund financial statements. Condition: Subscription-based information technology arrangements were not recorded properly in the fund financial statements. Cause: The guidance regarding the treatment of prepayments in GASB No. 96 was vague, not overt, and required interpretation. Effect: Prepayments for subscription-based information technology arrangements were not recorded properly in the fund financial statements. Recommendation: We recommend management use all resources at its disposal when implementing new and complex accounting pronouncements. Views of Responsible Officials and Planned Corrective Action: Finance will review and participate in staff development and CPE opportunities relating to the implementation of new and complex accounting pronouncements.
2024-004 Subscription-Based Information Technology Arrangements Federal Programs: All Major Programs Criteria: GASB No. 96, Subscription-Based Information Technology Arrangements, requires payments for arrangements with terms extending beyond the date of the financial statements to be expensed in the fund financial statements. Condition: Subscription-based information technology arrangements were not recorded properly in the fund financial statements. Cause: The guidance regarding the treatment of prepayments in GASB No. 96 was vague, not overt, and required interpretation. Effect: Prepayments for subscription-based information technology arrangements were not recorded properly in the fund financial statements. Recommendation: We recommend management use all resources at its disposal when implementing new and complex accounting pronouncements. Views of Responsible Officials and Planned Corrective Action: Finance will review and participate in staff development and CPE opportunities relating to the implementation of new and complex accounting pronouncements.
2024-004 Subscription-Based Information Technology Arrangements Federal Programs: All Major Programs Criteria: GASB No. 96, Subscription-Based Information Technology Arrangements, requires payments for arrangements with terms extending beyond the date of the financial statements to be expensed in the fund financial statements. Condition: Subscription-based information technology arrangements were not recorded properly in the fund financial statements. Cause: The guidance regarding the treatment of prepayments in GASB No. 96 was vague, not overt, and required interpretation. Effect: Prepayments for subscription-based information technology arrangements were not recorded properly in the fund financial statements. Recommendation: We recommend management use all resources at its disposal when implementing new and complex accounting pronouncements. Views of Responsible Officials and Planned Corrective Action: Finance will review and participate in staff development and CPE opportunities relating to the implementation of new and complex accounting pronouncements.
2024-004 Subscription-Based Information Technology Arrangements Federal Programs: All Major Programs Criteria: GASB No. 96, Subscription-Based Information Technology Arrangements, requires payments for arrangements with terms extending beyond the date of the financial statements to be expensed in the fund financial statements. Condition: Subscription-based information technology arrangements were not recorded properly in the fund financial statements. Cause: The guidance regarding the treatment of prepayments in GASB No. 96 was vague, not overt, and required interpretation. Effect: Prepayments for subscription-based information technology arrangements were not recorded properly in the fund financial statements. Recommendation: We recommend management use all resources at its disposal when implementing new and complex accounting pronouncements. Views of Responsible Officials and Planned Corrective Action: Finance will review and participate in staff development and CPE opportunities relating to the implementation of new and complex accounting pronouncements.
2024-004 Subscription-Based Information Technology Arrangements Federal Programs: All Major Programs Criteria: GASB No. 96, Subscription-Based Information Technology Arrangements, requires payments for arrangements with terms extending beyond the date of the financial statements to be expensed in the fund financial statements. Condition: Subscription-based information technology arrangements were not recorded properly in the fund financial statements. Cause: The guidance regarding the treatment of prepayments in GASB No. 96 was vague, not overt, and required interpretation. Effect: Prepayments for subscription-based information technology arrangements were not recorded properly in the fund financial statements. Recommendation: We recommend management use all resources at its disposal when implementing new and complex accounting pronouncements. Views of Responsible Officials and Planned Corrective Action: Finance will review and participate in staff development and CPE opportunities relating to the implementation of new and complex accounting pronouncements.
2024-004 Subscription-Based Information Technology Arrangements Federal Programs: All Major Programs Criteria: GASB No. 96, Subscription-Based Information Technology Arrangements, requires payments for arrangements with terms extending beyond the date of the financial statements to be expensed in the fund financial statements. Condition: Subscription-based information technology arrangements were not recorded properly in the fund financial statements. Cause: The guidance regarding the treatment of prepayments in GASB No. 96 was vague, not overt, and required interpretation. Effect: Prepayments for subscription-based information technology arrangements were not recorded properly in the fund financial statements. Recommendation: We recommend management use all resources at its disposal when implementing new and complex accounting pronouncements. Views of Responsible Officials and Planned Corrective Action: Finance will review and participate in staff development and CPE opportunities relating to the implementation of new and complex accounting pronouncements.
2024-004 Subscription-Based Information Technology Arrangements Federal Programs: All Major Programs Criteria: GASB No. 96, Subscription-Based Information Technology Arrangements, requires payments for arrangements with terms extending beyond the date of the financial statements to be expensed in the fund financial statements. Condition: Subscription-based information technology arrangements were not recorded properly in the fund financial statements. Cause: The guidance regarding the treatment of prepayments in GASB No. 96 was vague, not overt, and required interpretation. Effect: Prepayments for subscription-based information technology arrangements were not recorded properly in the fund financial statements. Recommendation: We recommend management use all resources at its disposal when implementing new and complex accounting pronouncements. Views of Responsible Officials and Planned Corrective Action: Finance will review and participate in staff development and CPE opportunities relating to the implementation of new and complex accounting pronouncements.
2024-004 Subscription-Based Information Technology Arrangements Federal Programs: All Major Programs Criteria: GASB No. 96, Subscription-Based Information Technology Arrangements, requires payments for arrangements with terms extending beyond the date of the financial statements to be expensed in the fund financial statements. Condition: Subscription-based information technology arrangements were not recorded properly in the fund financial statements. Cause: The guidance regarding the treatment of prepayments in GASB No. 96 was vague, not overt, and required interpretation. Effect: Prepayments for subscription-based information technology arrangements were not recorded properly in the fund financial statements. Recommendation: We recommend management use all resources at its disposal when implementing new and complex accounting pronouncements. Views of Responsible Officials and Planned Corrective Action: Finance will review and participate in staff development and CPE opportunities relating to the implementation of new and complex accounting pronouncements.
2024-004 Subscription-Based Information Technology Arrangements Federal Programs: All Major Programs Criteria: GASB No. 96, Subscription-Based Information Technology Arrangements, requires payments for arrangements with terms extending beyond the date of the financial statements to be expensed in the fund financial statements. Condition: Subscription-based information technology arrangements were not recorded properly in the fund financial statements. Cause: The guidance regarding the treatment of prepayments in GASB No. 96 was vague, not overt, and required interpretation. Effect: Prepayments for subscription-based information technology arrangements were not recorded properly in the fund financial statements. Recommendation: We recommend management use all resources at its disposal when implementing new and complex accounting pronouncements. Views of Responsible Officials and Planned Corrective Action: Finance will review and participate in staff development and CPE opportunities relating to the implementation of new and complex accounting pronouncements.
2024-004 Subscription-Based Information Technology Arrangements Federal Programs: All Major Programs Criteria: GASB No. 96, Subscription-Based Information Technology Arrangements, requires payments for arrangements with terms extending beyond the date of the financial statements to be expensed in the fund financial statements. Condition: Subscription-based information technology arrangements were not recorded properly in the fund financial statements. Cause: The guidance regarding the treatment of prepayments in GASB No. 96 was vague, not overt, and required interpretation. Effect: Prepayments for subscription-based information technology arrangements were not recorded properly in the fund financial statements. Recommendation: We recommend management use all resources at its disposal when implementing new and complex accounting pronouncements. Views of Responsible Officials and Planned Corrective Action: Finance will review and participate in staff development and CPE opportunities relating to the implementation of new and complex accounting pronouncements.
2024-004 Subscription-Based Information Technology Arrangements Federal Programs: All Major Programs Criteria: GASB No. 96, Subscription-Based Information Technology Arrangements, requires payments for arrangements with terms extending beyond the date of the financial statements to be expensed in the fund financial statements. Condition: Subscription-based information technology arrangements were not recorded properly in the fund financial statements. Cause: The guidance regarding the treatment of prepayments in GASB No. 96 was vague, not overt, and required interpretation. Effect: Prepayments for subscription-based information technology arrangements were not recorded properly in the fund financial statements. Recommendation: We recommend management use all resources at its disposal when implementing new and complex accounting pronouncements. Views of Responsible Officials and Planned Corrective Action: Finance will review and participate in staff development and CPE opportunities relating to the implementation of new and complex accounting pronouncements.
2024-004 Subscription-Based Information Technology Arrangements Federal Programs: All Major Programs Criteria: GASB No. 96, Subscription-Based Information Technology Arrangements, requires payments for arrangements with terms extending beyond the date of the financial statements to be expensed in the fund financial statements. Condition: Subscription-based information technology arrangements were not recorded properly in the fund financial statements. Cause: The guidance regarding the treatment of prepayments in GASB No. 96 was vague, not overt, and required interpretation. Effect: Prepayments for subscription-based information technology arrangements were not recorded properly in the fund financial statements. Recommendation: We recommend management use all resources at its disposal when implementing new and complex accounting pronouncements. Views of Responsible Officials and Planned Corrective Action: Finance will review and participate in staff development and CPE opportunities relating to the implementation of new and complex accounting pronouncements.
2024-004 Subscription-Based Information Technology Arrangements Federal Programs: All Major Programs Criteria: GASB No. 96, Subscription-Based Information Technology Arrangements, requires payments for arrangements with terms extending beyond the date of the financial statements to be expensed in the fund financial statements. Condition: Subscription-based information technology arrangements were not recorded properly in the fund financial statements. Cause: The guidance regarding the treatment of prepayments in GASB No. 96 was vague, not overt, and required interpretation. Effect: Prepayments for subscription-based information technology arrangements were not recorded properly in the fund financial statements. Recommendation: We recommend management use all resources at its disposal when implementing new and complex accounting pronouncements. Views of Responsible Officials and Planned Corrective Action: Finance will review and participate in staff development and CPE opportunities relating to the implementation of new and complex accounting pronouncements.
2024-004 Subscription-Based Information Technology Arrangements Federal Programs: All Major Programs Criteria: GASB No. 96, Subscription-Based Information Technology Arrangements, requires payments for arrangements with terms extending beyond the date of the financial statements to be expensed in the fund financial statements. Condition: Subscription-based information technology arrangements were not recorded properly in the fund financial statements. Cause: The guidance regarding the treatment of prepayments in GASB No. 96 was vague, not overt, and required interpretation. Effect: Prepayments for subscription-based information technology arrangements were not recorded properly in the fund financial statements. Recommendation: We recommend management use all resources at its disposal when implementing new and complex accounting pronouncements. Views of Responsible Officials and Planned Corrective Action: Finance will review and participate in staff development and CPE opportunities relating to the implementation of new and complex accounting pronouncements.
2024-004 Subscription-Based Information Technology Arrangements Federal Programs: All Major Programs Criteria: GASB No. 96, Subscription-Based Information Technology Arrangements, requires payments for arrangements with terms extending beyond the date of the financial statements to be expensed in the fund financial statements. Condition: Subscription-based information technology arrangements were not recorded properly in the fund financial statements. Cause: The guidance regarding the treatment of prepayments in GASB No. 96 was vague, not overt, and required interpretation. Effect: Prepayments for subscription-based information technology arrangements were not recorded properly in the fund financial statements. Recommendation: We recommend management use all resources at its disposal when implementing new and complex accounting pronouncements. Views of Responsible Officials and Planned Corrective Action: Finance will review and participate in staff development and CPE opportunities relating to the implementation of new and complex accounting pronouncements.
2024-004 Subscription-Based Information Technology Arrangements Federal Programs: All Major Programs Criteria: GASB No. 96, Subscription-Based Information Technology Arrangements, requires payments for arrangements with terms extending beyond the date of the financial statements to be expensed in the fund financial statements. Condition: Subscription-based information technology arrangements were not recorded properly in the fund financial statements. Cause: The guidance regarding the treatment of prepayments in GASB No. 96 was vague, not overt, and required interpretation. Effect: Prepayments for subscription-based information technology arrangements were not recorded properly in the fund financial statements. Recommendation: We recommend management use all resources at its disposal when implementing new and complex accounting pronouncements. Views of Responsible Officials and Planned Corrective Action: Finance will review and participate in staff development and CPE opportunities relating to the implementation of new and complex accounting pronouncements.
2024-004 Subscription-Based Information Technology Arrangements Federal Programs: All Major Programs Criteria: GASB No. 96, Subscription-Based Information Technology Arrangements, requires payments for arrangements with terms extending beyond the date of the financial statements to be expensed in the fund financial statements. Condition: Subscription-based information technology arrangements were not recorded properly in the fund financial statements. Cause: The guidance regarding the treatment of prepayments in GASB No. 96 was vague, not overt, and required interpretation. Effect: Prepayments for subscription-based information technology arrangements were not recorded properly in the fund financial statements. Recommendation: We recommend management use all resources at its disposal when implementing new and complex accounting pronouncements. Views of Responsible Officials and Planned Corrective Action: Finance will review and participate in staff development and CPE opportunities relating to the implementation of new and complex accounting pronouncements.
2024-004 Subscription-Based Information Technology Arrangements Federal Programs: All Major Programs Criteria: GASB No. 96, Subscription-Based Information Technology Arrangements, requires payments for arrangements with terms extending beyond the date of the financial statements to be expensed in the fund financial statements. Condition: Subscription-based information technology arrangements were not recorded properly in the fund financial statements. Cause: The guidance regarding the treatment of prepayments in GASB No. 96 was vague, not overt, and required interpretation. Effect: Prepayments for subscription-based information technology arrangements were not recorded properly in the fund financial statements. Recommendation: We recommend management use all resources at its disposal when implementing new and complex accounting pronouncements. Views of Responsible Officials and Planned Corrective Action: Finance will review and participate in staff development and CPE opportunities relating to the implementation of new and complex accounting pronouncements.
2024-004 Subscription-Based Information Technology Arrangements Federal Programs: All Major Programs Criteria: GASB No. 96, Subscription-Based Information Technology Arrangements, requires payments for arrangements with terms extending beyond the date of the financial statements to be expensed in the fund financial statements. Condition: Subscription-based information technology arrangements were not recorded properly in the fund financial statements. Cause: The guidance regarding the treatment of prepayments in GASB No. 96 was vague, not overt, and required interpretation. Effect: Prepayments for subscription-based information technology arrangements were not recorded properly in the fund financial statements. Recommendation: We recommend management use all resources at its disposal when implementing new and complex accounting pronouncements. Views of Responsible Officials and Planned Corrective Action: Finance will review and participate in staff development and CPE opportunities relating to the implementation of new and complex accounting pronouncements.
2024-004 Subscription-Based Information Technology Arrangements Federal Programs: All Major Programs Criteria: GASB No. 96, Subscription-Based Information Technology Arrangements, requires payments for arrangements with terms extending beyond the date of the financial statements to be expensed in the fund financial statements. Condition: Subscription-based information technology arrangements were not recorded properly in the fund financial statements. Cause: The guidance regarding the treatment of prepayments in GASB No. 96 was vague, not overt, and required interpretation. Effect: Prepayments for subscription-based information technology arrangements were not recorded properly in the fund financial statements. Recommendation: We recommend management use all resources at its disposal when implementing new and complex accounting pronouncements. Views of Responsible Officials and Planned Corrective Action: Finance will review and participate in staff development and CPE opportunities relating to the implementation of new and complex accounting pronouncements.
2024-004 Subscription-Based Information Technology Arrangements Federal Programs: All Major Programs Criteria: GASB No. 96, Subscription-Based Information Technology Arrangements, requires payments for arrangements with terms extending beyond the date of the financial statements to be expensed in the fund financial statements. Condition: Subscription-based information technology arrangements were not recorded properly in the fund financial statements. Cause: The guidance regarding the treatment of prepayments in GASB No. 96 was vague, not overt, and required interpretation. Effect: Prepayments for subscription-based information technology arrangements were not recorded properly in the fund financial statements. Recommendation: We recommend management use all resources at its disposal when implementing new and complex accounting pronouncements. Views of Responsible Officials and Planned Corrective Action: Finance will review and participate in staff development and CPE opportunities relating to the implementation of new and complex accounting pronouncements.
2024-004 Subscription-Based Information Technology Arrangements Federal Programs: All Major Programs Criteria: GASB No. 96, Subscription-Based Information Technology Arrangements, requires payments for arrangements with terms extending beyond the date of the financial statements to be expensed in the fund financial statements. Condition: Subscription-based information technology arrangements were not recorded properly in the fund financial statements. Cause: The guidance regarding the treatment of prepayments in GASB No. 96 was vague, not overt, and required interpretation. Effect: Prepayments for subscription-based information technology arrangements were not recorded properly in the fund financial statements. Recommendation: We recommend management use all resources at its disposal when implementing new and complex accounting pronouncements. Views of Responsible Officials and Planned Corrective Action: Finance will review and participate in staff development and CPE opportunities relating to the implementation of new and complex accounting pronouncements.
2024-004 Subscription-Based Information Technology Arrangements Federal Programs: All Major Programs Criteria: GASB No. 96, Subscription-Based Information Technology Arrangements, requires payments for arrangements with terms extending beyond the date of the financial statements to be expensed in the fund financial statements. Condition: Subscription-based information technology arrangements were not recorded properly in the fund financial statements. Cause: The guidance regarding the treatment of prepayments in GASB No. 96 was vague, not overt, and required interpretation. Effect: Prepayments for subscription-based information technology arrangements were not recorded properly in the fund financial statements. Recommendation: We recommend management use all resources at its disposal when implementing new and complex accounting pronouncements. Views of Responsible Officials and Planned Corrective Action: Finance will review and participate in staff development and CPE opportunities relating to the implementation of new and complex accounting pronouncements.
2024-004 Subscription-Based Information Technology Arrangements Federal Programs: All Major Programs Criteria: GASB No. 96, Subscription-Based Information Technology Arrangements, requires payments for arrangements with terms extending beyond the date of the financial statements to be expensed in the fund financial statements. Condition: Subscription-based information technology arrangements were not recorded properly in the fund financial statements. Cause: The guidance regarding the treatment of prepayments in GASB No. 96 was vague, not overt, and required interpretation. Effect: Prepayments for subscription-based information technology arrangements were not recorded properly in the fund financial statements. Recommendation: We recommend management use all resources at its disposal when implementing new and complex accounting pronouncements. Views of Responsible Officials and Planned Corrective Action: Finance will review and participate in staff development and CPE opportunities relating to the implementation of new and complex accounting pronouncements.
2024-004 Subscription-Based Information Technology Arrangements Federal Programs: All Major Programs Criteria: GASB No. 96, Subscription-Based Information Technology Arrangements, requires payments for arrangements with terms extending beyond the date of the financial statements to be expensed in the fund financial statements. Condition: Subscription-based information technology arrangements were not recorded properly in the fund financial statements. Cause: The guidance regarding the treatment of prepayments in GASB No. 96 was vague, not overt, and required interpretation. Effect: Prepayments for subscription-based information technology arrangements were not recorded properly in the fund financial statements. Recommendation: We recommend management use all resources at its disposal when implementing new and complex accounting pronouncements. Views of Responsible Officials and Planned Corrective Action: Finance will review and participate in staff development and CPE opportunities relating to the implementation of new and complex accounting pronouncements.
2024-004 Subscription-Based Information Technology Arrangements Federal Programs: All Major Programs Criteria: GASB No. 96, Subscription-Based Information Technology Arrangements, requires payments for arrangements with terms extending beyond the date of the financial statements to be expensed in the fund financial statements. Condition: Subscription-based information technology arrangements were not recorded properly in the fund financial statements. Cause: The guidance regarding the treatment of prepayments in GASB No. 96 was vague, not overt, and required interpretation. Effect: Prepayments for subscription-based information technology arrangements were not recorded properly in the fund financial statements. Recommendation: We recommend management use all resources at its disposal when implementing new and complex accounting pronouncements. Views of Responsible Officials and Planned Corrective Action: Finance will review and participate in staff development and CPE opportunities relating to the implementation of new and complex accounting pronouncements.
2024-004 Subscription-Based Information Technology Arrangements Federal Programs: All Major Programs Criteria: GASB No. 96, Subscription-Based Information Technology Arrangements, requires payments for arrangements with terms extending beyond the date of the financial statements to be expensed in the fund financial statements. Condition: Subscription-based information technology arrangements were not recorded properly in the fund financial statements. Cause: The guidance regarding the treatment of prepayments in GASB No. 96 was vague, not overt, and required interpretation. Effect: Prepayments for subscription-based information technology arrangements were not recorded properly in the fund financial statements. Recommendation: We recommend management use all resources at its disposal when implementing new and complex accounting pronouncements. Views of Responsible Officials and Planned Corrective Action: Finance will review and participate in staff development and CPE opportunities relating to the implementation of new and complex accounting pronouncements.
2024-004 Subscription-Based Information Technology Arrangements Federal Programs: All Major Programs Criteria: GASB No. 96, Subscription-Based Information Technology Arrangements, requires payments for arrangements with terms extending beyond the date of the financial statements to be expensed in the fund financial statements. Condition: Subscription-based information technology arrangements were not recorded properly in the fund financial statements. Cause: The guidance regarding the treatment of prepayments in GASB No. 96 was vague, not overt, and required interpretation. Effect: Prepayments for subscription-based information technology arrangements were not recorded properly in the fund financial statements. Recommendation: We recommend management use all resources at its disposal when implementing new and complex accounting pronouncements. Views of Responsible Officials and Planned Corrective Action: Finance will review and participate in staff development and CPE opportunities relating to the implementation of new and complex accounting pronouncements.
2024-004 Subscription-Based Information Technology Arrangements Federal Programs: All Major Programs Criteria: GASB No. 96, Subscription-Based Information Technology Arrangements, requires payments for arrangements with terms extending beyond the date of the financial statements to be expensed in the fund financial statements. Condition: Subscription-based information technology arrangements were not recorded properly in the fund financial statements. Cause: The guidance regarding the treatment of prepayments in GASB No. 96 was vague, not overt, and required interpretation. Effect: Prepayments for subscription-based information technology arrangements were not recorded properly in the fund financial statements. Recommendation: We recommend management use all resources at its disposal when implementing new and complex accounting pronouncements. Views of Responsible Officials and Planned Corrective Action: Finance will review and participate in staff development and CPE opportunities relating to the implementation of new and complex accounting pronouncements.
2024-004 Subscription-Based Information Technology Arrangements Federal Programs: All Major Programs Criteria: GASB No. 96, Subscription-Based Information Technology Arrangements, requires payments for arrangements with terms extending beyond the date of the financial statements to be expensed in the fund financial statements. Condition: Subscription-based information technology arrangements were not recorded properly in the fund financial statements. Cause: The guidance regarding the treatment of prepayments in GASB No. 96 was vague, not overt, and required interpretation. Effect: Prepayments for subscription-based information technology arrangements were not recorded properly in the fund financial statements. Recommendation: We recommend management use all resources at its disposal when implementing new and complex accounting pronouncements. Views of Responsible Officials and Planned Corrective Action: Finance will review and participate in staff development and CPE opportunities relating to the implementation of new and complex accounting pronouncements.
2024-004 Subscription-Based Information Technology Arrangements Federal Programs: All Major Programs Criteria: GASB No. 96, Subscription-Based Information Technology Arrangements, requires payments for arrangements with terms extending beyond the date of the financial statements to be expensed in the fund financial statements. Condition: Subscription-based information technology arrangements were not recorded properly in the fund financial statements. Cause: The guidance regarding the treatment of prepayments in GASB No. 96 was vague, not overt, and required interpretation. Effect: Prepayments for subscription-based information technology arrangements were not recorded properly in the fund financial statements. Recommendation: We recommend management use all resources at its disposal when implementing new and complex accounting pronouncements. Views of Responsible Officials and Planned Corrective Action: Finance will review and participate in staff development and CPE opportunities relating to the implementation of new and complex accounting pronouncements.
Internal Control Findings 2024-001 Monitoring of Internal Controls Criteria: Management should have a formal system in place to monitor the adequacy and effectiveness of the Board’s system of internal controls. Condition: Management does not have an adequate system in place to provide ongoing or separate evaluations of the effectiveness of the Board’s system of internal controls. The current system does not routinely monitor and test the controls in place and is performed by the Finance Department who reports to management rather than directly to the governing board. Cause: The Board does not have an employee independent of the Finance Department who is responsible for monitoring the system of internal controls and who reports directly to the governing Board. Effect: The Board’s system of internal controls may not be designed or operating effectively or as intended. Monitoring of internal controls is essential to provide reasonable assurance that controls will prevent or detect material misstatements in the financial statements in a timely manner. Repeat Finding: This finding is a repeat of a finding in the prior year audit (Finding 2023-001). Recommendation: We recommend the Board of Education employ an individual to perform internal audit functions on a periodic basis. The individual should be from outside the finance department and would report directly to the Board Officials. Views of Responsible Officials and Planned Corrective Action: The Board acknowledges the value of an internal audit/monitoring function. However, as a result of budget constraints, the Board does not plan to implement an internal audit/monitoring function. The Board will continue the monitoring efforts in place.
Internal Control Findings 2024-001 Monitoring of Internal Controls Criteria: Management should have a formal system in place to monitor the adequacy and effectiveness of the Board’s system of internal controls. Condition: Management does not have an adequate system in place to provide ongoing or separate evaluations of the effectiveness of the Board’s system of internal controls. The current system does not routinely monitor and test the controls in place and is performed by the Finance Department who reports to management rather than directly to the governing board. Cause: The Board does not have an employee independent of the Finance Department who is responsible for monitoring the system of internal controls and who reports directly to the governing Board. Effect: The Board’s system of internal controls may not be designed or operating effectively or as intended. Monitoring of internal controls is essential to provide reasonable assurance that controls will prevent or detect material misstatements in the financial statements in a timely manner. Repeat Finding: This finding is a repeat of a finding in the prior year audit (Finding 2023-001). Recommendation: We recommend the Board of Education employ an individual to perform internal audit functions on a periodic basis. The individual should be from outside the finance department and would report directly to the Board Officials. Views of Responsible Officials and Planned Corrective Action: The Board acknowledges the value of an internal audit/monitoring function. However, as a result of budget constraints, the Board does not plan to implement an internal audit/monitoring function. The Board will continue the monitoring efforts in place.
Internal Control Findings 2024-001 Monitoring of Internal Controls Criteria: Management should have a formal system in place to monitor the adequacy and effectiveness of the Board’s system of internal controls. Condition: Management does not have an adequate system in place to provide ongoing or separate evaluations of the effectiveness of the Board’s system of internal controls. The current system does not routinely monitor and test the controls in place and is performed by the Finance Department who reports to management rather than directly to the governing board. Cause: The Board does not have an employee independent of the Finance Department who is responsible for monitoring the system of internal controls and who reports directly to the governing Board. Effect: The Board’s system of internal controls may not be designed or operating effectively or as intended. Monitoring of internal controls is essential to provide reasonable assurance that controls will prevent or detect material misstatements in the financial statements in a timely manner. Repeat Finding: This finding is a repeat of a finding in the prior year audit (Finding 2023-001). Recommendation: We recommend the Board of Education employ an individual to perform internal audit functions on a periodic basis. The individual should be from outside the finance department and would report directly to the Board Officials. Views of Responsible Officials and Planned Corrective Action: The Board acknowledges the value of an internal audit/monitoring function. However, as a result of budget constraints, the Board does not plan to implement an internal audit/monitoring function. The Board will continue the monitoring efforts in place.
Internal Control Findings 2024-001 Monitoring of Internal Controls Criteria: Management should have a formal system in place to monitor the adequacy and effectiveness of the Board’s system of internal controls. Condition: Management does not have an adequate system in place to provide ongoing or separate evaluations of the effectiveness of the Board’s system of internal controls. The current system does not routinely monitor and test the controls in place and is performed by the Finance Department who reports to management rather than directly to the governing board. Cause: The Board does not have an employee independent of the Finance Department who is responsible for monitoring the system of internal controls and who reports directly to the governing Board. Effect: The Board’s system of internal controls may not be designed or operating effectively or as intended. Monitoring of internal controls is essential to provide reasonable assurance that controls will prevent or detect material misstatements in the financial statements in a timely manner. Repeat Finding: This finding is a repeat of a finding in the prior year audit (Finding 2023-001). Recommendation: We recommend the Board of Education employ an individual to perform internal audit functions on a periodic basis. The individual should be from outside the finance department and would report directly to the Board Officials. Views of Responsible Officials and Planned Corrective Action: The Board acknowledges the value of an internal audit/monitoring function. However, as a result of budget constraints, the Board does not plan to implement an internal audit/monitoring function. The Board will continue the monitoring efforts in place.
Internal Control Findings 2024-001 Monitoring of Internal Controls Criteria: Management should have a formal system in place to monitor the adequacy and effectiveness of the Board’s system of internal controls. Condition: Management does not have an adequate system in place to provide ongoing or separate evaluations of the effectiveness of the Board’s system of internal controls. The current system does not routinely monitor and test the controls in place and is performed by the Finance Department who reports to management rather than directly to the governing board. Cause: The Board does not have an employee independent of the Finance Department who is responsible for monitoring the system of internal controls and who reports directly to the governing Board. Effect: The Board’s system of internal controls may not be designed or operating effectively or as intended. Monitoring of internal controls is essential to provide reasonable assurance that controls will prevent or detect material misstatements in the financial statements in a timely manner. Repeat Finding: This finding is a repeat of a finding in the prior year audit (Finding 2023-001). Recommendation: We recommend the Board of Education employ an individual to perform internal audit functions on a periodic basis. The individual should be from outside the finance department and would report directly to the Board Officials. Views of Responsible Officials and Planned Corrective Action: The Board acknowledges the value of an internal audit/monitoring function. However, as a result of budget constraints, the Board does not plan to implement an internal audit/monitoring function. The Board will continue the monitoring efforts in place.
Internal Control Findings 2024-001 Monitoring of Internal Controls Criteria: Management should have a formal system in place to monitor the adequacy and effectiveness of the Board’s system of internal controls. Condition: Management does not have an adequate system in place to provide ongoing or separate evaluations of the effectiveness of the Board’s system of internal controls. The current system does not routinely monitor and test the controls in place and is performed by the Finance Department who reports to management rather than directly to the governing board. Cause: The Board does not have an employee independent of the Finance Department who is responsible for monitoring the system of internal controls and who reports directly to the governing Board. Effect: The Board’s system of internal controls may not be designed or operating effectively or as intended. Monitoring of internal controls is essential to provide reasonable assurance that controls will prevent or detect material misstatements in the financial statements in a timely manner. Repeat Finding: This finding is a repeat of a finding in the prior year audit (Finding 2023-001). Recommendation: We recommend the Board of Education employ an individual to perform internal audit functions on a periodic basis. The individual should be from outside the finance department and would report directly to the Board Officials. Views of Responsible Officials and Planned Corrective Action: The Board acknowledges the value of an internal audit/monitoring function. However, as a result of budget constraints, the Board does not plan to implement an internal audit/monitoring function. The Board will continue the monitoring efforts in place.
Internal Control Findings 2024-001 Monitoring of Internal Controls Criteria: Management should have a formal system in place to monitor the adequacy and effectiveness of the Board’s system of internal controls. Condition: Management does not have an adequate system in place to provide ongoing or separate evaluations of the effectiveness of the Board’s system of internal controls. The current system does not routinely monitor and test the controls in place and is performed by the Finance Department who reports to management rather than directly to the governing board. Cause: The Board does not have an employee independent of the Finance Department who is responsible for monitoring the system of internal controls and who reports directly to the governing Board. Effect: The Board’s system of internal controls may not be designed or operating effectively or as intended. Monitoring of internal controls is essential to provide reasonable assurance that controls will prevent or detect material misstatements in the financial statements in a timely manner. Repeat Finding: This finding is a repeat of a finding in the prior year audit (Finding 2023-001). Recommendation: We recommend the Board of Education employ an individual to perform internal audit functions on a periodic basis. The individual should be from outside the finance department and would report directly to the Board Officials. Views of Responsible Officials and Planned Corrective Action: The Board acknowledges the value of an internal audit/monitoring function. However, as a result of budget constraints, the Board does not plan to implement an internal audit/monitoring function. The Board will continue the monitoring efforts in place.
Internal Control Findings 2024-001 Monitoring of Internal Controls Criteria: Management should have a formal system in place to monitor the adequacy and effectiveness of the Board’s system of internal controls. Condition: Management does not have an adequate system in place to provide ongoing or separate evaluations of the effectiveness of the Board’s system of internal controls. The current system does not routinely monitor and test the controls in place and is performed by the Finance Department who reports to management rather than directly to the governing board. Cause: The Board does not have an employee independent of the Finance Department who is responsible for monitoring the system of internal controls and who reports directly to the governing Board. Effect: The Board’s system of internal controls may not be designed or operating effectively or as intended. Monitoring of internal controls is essential to provide reasonable assurance that controls will prevent or detect material misstatements in the financial statements in a timely manner. Repeat Finding: This finding is a repeat of a finding in the prior year audit (Finding 2023-001). Recommendation: We recommend the Board of Education employ an individual to perform internal audit functions on a periodic basis. The individual should be from outside the finance department and would report directly to the Board Officials. Views of Responsible Officials and Planned Corrective Action: The Board acknowledges the value of an internal audit/monitoring function. However, as a result of budget constraints, the Board does not plan to implement an internal audit/monitoring function. The Board will continue the monitoring efforts in place.
Internal Control Findings 2024-001 Monitoring of Internal Controls Criteria: Management should have a formal system in place to monitor the adequacy and effectiveness of the Board’s system of internal controls. Condition: Management does not have an adequate system in place to provide ongoing or separate evaluations of the effectiveness of the Board’s system of internal controls. The current system does not routinely monitor and test the controls in place and is performed by the Finance Department who reports to management rather than directly to the governing board. Cause: The Board does not have an employee independent of the Finance Department who is responsible for monitoring the system of internal controls and who reports directly to the governing Board. Effect: The Board’s system of internal controls may not be designed or operating effectively or as intended. Monitoring of internal controls is essential to provide reasonable assurance that controls will prevent or detect material misstatements in the financial statements in a timely manner. Repeat Finding: This finding is a repeat of a finding in the prior year audit (Finding 2023-001). Recommendation: We recommend the Board of Education employ an individual to perform internal audit functions on a periodic basis. The individual should be from outside the finance department and would report directly to the Board Officials. Views of Responsible Officials and Planned Corrective Action: The Board acknowledges the value of an internal audit/monitoring function. However, as a result of budget constraints, the Board does not plan to implement an internal audit/monitoring function. The Board will continue the monitoring efforts in place.
Internal Control Findings 2024-001 Monitoring of Internal Controls Criteria: Management should have a formal system in place to monitor the adequacy and effectiveness of the Board’s system of internal controls. Condition: Management does not have an adequate system in place to provide ongoing or separate evaluations of the effectiveness of the Board’s system of internal controls. The current system does not routinely monitor and test the controls in place and is performed by the Finance Department who reports to management rather than directly to the governing board. Cause: The Board does not have an employee independent of the Finance Department who is responsible for monitoring the system of internal controls and who reports directly to the governing Board. Effect: The Board’s system of internal controls may not be designed or operating effectively or as intended. Monitoring of internal controls is essential to provide reasonable assurance that controls will prevent or detect material misstatements in the financial statements in a timely manner. Repeat Finding: This finding is a repeat of a finding in the prior year audit (Finding 2023-001). Recommendation: We recommend the Board of Education employ an individual to perform internal audit functions on a periodic basis. The individual should be from outside the finance department and would report directly to the Board Officials. Views of Responsible Officials and Planned Corrective Action: The Board acknowledges the value of an internal audit/monitoring function. However, as a result of budget constraints, the Board does not plan to implement an internal audit/monitoring function. The Board will continue the monitoring efforts in place.
Internal Control Findings 2024-001 Monitoring of Internal Controls Criteria: Management should have a formal system in place to monitor the adequacy and effectiveness of the Board’s system of internal controls. Condition: Management does not have an adequate system in place to provide ongoing or separate evaluations of the effectiveness of the Board’s system of internal controls. The current system does not routinely monitor and test the controls in place and is performed by the Finance Department who reports to management rather than directly to the governing board. Cause: The Board does not have an employee independent of the Finance Department who is responsible for monitoring the system of internal controls and who reports directly to the governing Board. Effect: The Board’s system of internal controls may not be designed or operating effectively or as intended. Monitoring of internal controls is essential to provide reasonable assurance that controls will prevent or detect material misstatements in the financial statements in a timely manner. Repeat Finding: This finding is a repeat of a finding in the prior year audit (Finding 2023-001). Recommendation: We recommend the Board of Education employ an individual to perform internal audit functions on a periodic basis. The individual should be from outside the finance department and would report directly to the Board Officials. Views of Responsible Officials and Planned Corrective Action: The Board acknowledges the value of an internal audit/monitoring function. However, as a result of budget constraints, the Board does not plan to implement an internal audit/monitoring function. The Board will continue the monitoring efforts in place.
Internal Control Findings 2024-001 Monitoring of Internal Controls Criteria: Management should have a formal system in place to monitor the adequacy and effectiveness of the Board’s system of internal controls. Condition: Management does not have an adequate system in place to provide ongoing or separate evaluations of the effectiveness of the Board’s system of internal controls. The current system does not routinely monitor and test the controls in place and is performed by the Finance Department who reports to management rather than directly to the governing board. Cause: The Board does not have an employee independent of the Finance Department who is responsible for monitoring the system of internal controls and who reports directly to the governing Board. Effect: The Board’s system of internal controls may not be designed or operating effectively or as intended. Monitoring of internal controls is essential to provide reasonable assurance that controls will prevent or detect material misstatements in the financial statements in a timely manner. Repeat Finding: This finding is a repeat of a finding in the prior year audit (Finding 2023-001). Recommendation: We recommend the Board of Education employ an individual to perform internal audit functions on a periodic basis. The individual should be from outside the finance department and would report directly to the Board Officials. Views of Responsible Officials and Planned Corrective Action: The Board acknowledges the value of an internal audit/monitoring function. However, as a result of budget constraints, the Board does not plan to implement an internal audit/monitoring function. The Board will continue the monitoring efforts in place.
Internal Control Findings 2024-001 Monitoring of Internal Controls Criteria: Management should have a formal system in place to monitor the adequacy and effectiveness of the Board’s system of internal controls. Condition: Management does not have an adequate system in place to provide ongoing or separate evaluations of the effectiveness of the Board’s system of internal controls. The current system does not routinely monitor and test the controls in place and is performed by the Finance Department who reports to management rather than directly to the governing board. Cause: The Board does not have an employee independent of the Finance Department who is responsible for monitoring the system of internal controls and who reports directly to the governing Board. Effect: The Board’s system of internal controls may not be designed or operating effectively or as intended. Monitoring of internal controls is essential to provide reasonable assurance that controls will prevent or detect material misstatements in the financial statements in a timely manner. Repeat Finding: This finding is a repeat of a finding in the prior year audit (Finding 2023-001). Recommendation: We recommend the Board of Education employ an individual to perform internal audit functions on a periodic basis. The individual should be from outside the finance department and would report directly to the Board Officials. Views of Responsible Officials and Planned Corrective Action: The Board acknowledges the value of an internal audit/monitoring function. However, as a result of budget constraints, the Board does not plan to implement an internal audit/monitoring function. The Board will continue the monitoring efforts in place.
Internal Control Findings 2024-001 Monitoring of Internal Controls Criteria: Management should have a formal system in place to monitor the adequacy and effectiveness of the Board’s system of internal controls. Condition: Management does not have an adequate system in place to provide ongoing or separate evaluations of the effectiveness of the Board’s system of internal controls. The current system does not routinely monitor and test the controls in place and is performed by the Finance Department who reports to management rather than directly to the governing board. Cause: The Board does not have an employee independent of the Finance Department who is responsible for monitoring the system of internal controls and who reports directly to the governing Board. Effect: The Board’s system of internal controls may not be designed or operating effectively or as intended. Monitoring of internal controls is essential to provide reasonable assurance that controls will prevent or detect material misstatements in the financial statements in a timely manner. Repeat Finding: This finding is a repeat of a finding in the prior year audit (Finding 2023-001). Recommendation: We recommend the Board of Education employ an individual to perform internal audit functions on a periodic basis. The individual should be from outside the finance department and would report directly to the Board Officials. Views of Responsible Officials and Planned Corrective Action: The Board acknowledges the value of an internal audit/monitoring function. However, as a result of budget constraints, the Board does not plan to implement an internal audit/monitoring function. The Board will continue the monitoring efforts in place.
Internal Control Findings 2024-001 Monitoring of Internal Controls Criteria: Management should have a formal system in place to monitor the adequacy and effectiveness of the Board’s system of internal controls. Condition: Management does not have an adequate system in place to provide ongoing or separate evaluations of the effectiveness of the Board’s system of internal controls. The current system does not routinely monitor and test the controls in place and is performed by the Finance Department who reports to management rather than directly to the governing board. Cause: The Board does not have an employee independent of the Finance Department who is responsible for monitoring the system of internal controls and who reports directly to the governing Board. Effect: The Board’s system of internal controls may not be designed or operating effectively or as intended. Monitoring of internal controls is essential to provide reasonable assurance that controls will prevent or detect material misstatements in the financial statements in a timely manner. Repeat Finding: This finding is a repeat of a finding in the prior year audit (Finding 2023-001). Recommendation: We recommend the Board of Education employ an individual to perform internal audit functions on a periodic basis. The individual should be from outside the finance department and would report directly to the Board Officials. Views of Responsible Officials and Planned Corrective Action: The Board acknowledges the value of an internal audit/monitoring function. However, as a result of budget constraints, the Board does not plan to implement an internal audit/monitoring function. The Board will continue the monitoring efforts in place.
Internal Control Findings 2024-001 Monitoring of Internal Controls Criteria: Management should have a formal system in place to monitor the adequacy and effectiveness of the Board’s system of internal controls. Condition: Management does not have an adequate system in place to provide ongoing or separate evaluations of the effectiveness of the Board’s system of internal controls. The current system does not routinely monitor and test the controls in place and is performed by the Finance Department who reports to management rather than directly to the governing board. Cause: The Board does not have an employee independent of the Finance Department who is responsible for monitoring the system of internal controls and who reports directly to the governing Board. Effect: The Board’s system of internal controls may not be designed or operating effectively or as intended. Monitoring of internal controls is essential to provide reasonable assurance that controls will prevent or detect material misstatements in the financial statements in a timely manner. Repeat Finding: This finding is a repeat of a finding in the prior year audit (Finding 2023-001). Recommendation: We recommend the Board of Education employ an individual to perform internal audit functions on a periodic basis. The individual should be from outside the finance department and would report directly to the Board Officials. Views of Responsible Officials and Planned Corrective Action: The Board acknowledges the value of an internal audit/monitoring function. However, as a result of budget constraints, the Board does not plan to implement an internal audit/monitoring function. The Board will continue the monitoring efforts in place.
Internal Control Findings 2024-001 Monitoring of Internal Controls Criteria: Management should have a formal system in place to monitor the adequacy and effectiveness of the Board’s system of internal controls. Condition: Management does not have an adequate system in place to provide ongoing or separate evaluations of the effectiveness of the Board’s system of internal controls. The current system does not routinely monitor and test the controls in place and is performed by the Finance Department who reports to management rather than directly to the governing board. Cause: The Board does not have an employee independent of the Finance Department who is responsible for monitoring the system of internal controls and who reports directly to the governing Board. Effect: The Board’s system of internal controls may not be designed or operating effectively or as intended. Monitoring of internal controls is essential to provide reasonable assurance that controls will prevent or detect material misstatements in the financial statements in a timely manner. Repeat Finding: This finding is a repeat of a finding in the prior year audit (Finding 2023-001). Recommendation: We recommend the Board of Education employ an individual to perform internal audit functions on a periodic basis. The individual should be from outside the finance department and would report directly to the Board Officials. Views of Responsible Officials and Planned Corrective Action: The Board acknowledges the value of an internal audit/monitoring function. However, as a result of budget constraints, the Board does not plan to implement an internal audit/monitoring function. The Board will continue the monitoring efforts in place.
Internal Control Findings 2024-001 Monitoring of Internal Controls Criteria: Management should have a formal system in place to monitor the adequacy and effectiveness of the Board’s system of internal controls. Condition: Management does not have an adequate system in place to provide ongoing or separate evaluations of the effectiveness of the Board’s system of internal controls. The current system does not routinely monitor and test the controls in place and is performed by the Finance Department who reports to management rather than directly to the governing board. Cause: The Board does not have an employee independent of the Finance Department who is responsible for monitoring the system of internal controls and who reports directly to the governing Board. Effect: The Board’s system of internal controls may not be designed or operating effectively or as intended. Monitoring of internal controls is essential to provide reasonable assurance that controls will prevent or detect material misstatements in the financial statements in a timely manner. Repeat Finding: This finding is a repeat of a finding in the prior year audit (Finding 2023-001). Recommendation: We recommend the Board of Education employ an individual to perform internal audit functions on a periodic basis. The individual should be from outside the finance department and would report directly to the Board Officials. Views of Responsible Officials and Planned Corrective Action: The Board acknowledges the value of an internal audit/monitoring function. However, as a result of budget constraints, the Board does not plan to implement an internal audit/monitoring function. The Board will continue the monitoring efforts in place.
Internal Control Findings 2024-001 Monitoring of Internal Controls Criteria: Management should have a formal system in place to monitor the adequacy and effectiveness of the Board’s system of internal controls. Condition: Management does not have an adequate system in place to provide ongoing or separate evaluations of the effectiveness of the Board’s system of internal controls. The current system does not routinely monitor and test the controls in place and is performed by the Finance Department who reports to management rather than directly to the governing board. Cause: The Board does not have an employee independent of the Finance Department who is responsible for monitoring the system of internal controls and who reports directly to the governing Board. Effect: The Board’s system of internal controls may not be designed or operating effectively or as intended. Monitoring of internal controls is essential to provide reasonable assurance that controls will prevent or detect material misstatements in the financial statements in a timely manner. Repeat Finding: This finding is a repeat of a finding in the prior year audit (Finding 2023-001). Recommendation: We recommend the Board of Education employ an individual to perform internal audit functions on a periodic basis. The individual should be from outside the finance department and would report directly to the Board Officials. Views of Responsible Officials and Planned Corrective Action: The Board acknowledges the value of an internal audit/monitoring function. However, as a result of budget constraints, the Board does not plan to implement an internal audit/monitoring function. The Board will continue the monitoring efforts in place.
Internal Control Findings 2024-001 Monitoring of Internal Controls Criteria: Management should have a formal system in place to monitor the adequacy and effectiveness of the Board’s system of internal controls. Condition: Management does not have an adequate system in place to provide ongoing or separate evaluations of the effectiveness of the Board’s system of internal controls. The current system does not routinely monitor and test the controls in place and is performed by the Finance Department who reports to management rather than directly to the governing board. Cause: The Board does not have an employee independent of the Finance Department who is responsible for monitoring the system of internal controls and who reports directly to the governing Board. Effect: The Board’s system of internal controls may not be designed or operating effectively or as intended. Monitoring of internal controls is essential to provide reasonable assurance that controls will prevent or detect material misstatements in the financial statements in a timely manner. Repeat Finding: This finding is a repeat of a finding in the prior year audit (Finding 2023-001). Recommendation: We recommend the Board of Education employ an individual to perform internal audit functions on a periodic basis. The individual should be from outside the finance department and would report directly to the Board Officials. Views of Responsible Officials and Planned Corrective Action: The Board acknowledges the value of an internal audit/monitoring function. However, as a result of budget constraints, the Board does not plan to implement an internal audit/monitoring function. The Board will continue the monitoring efforts in place.
Internal Control Findings 2024-001 Monitoring of Internal Controls Criteria: Management should have a formal system in place to monitor the adequacy and effectiveness of the Board’s system of internal controls. Condition: Management does not have an adequate system in place to provide ongoing or separate evaluations of the effectiveness of the Board’s system of internal controls. The current system does not routinely monitor and test the controls in place and is performed by the Finance Department who reports to management rather than directly to the governing board. Cause: The Board does not have an employee independent of the Finance Department who is responsible for monitoring the system of internal controls and who reports directly to the governing Board. Effect: The Board’s system of internal controls may not be designed or operating effectively or as intended. Monitoring of internal controls is essential to provide reasonable assurance that controls will prevent or detect material misstatements in the financial statements in a timely manner. Repeat Finding: This finding is a repeat of a finding in the prior year audit (Finding 2023-001). Recommendation: We recommend the Board of Education employ an individual to perform internal audit functions on a periodic basis. The individual should be from outside the finance department and would report directly to the Board Officials. Views of Responsible Officials and Planned Corrective Action: The Board acknowledges the value of an internal audit/monitoring function. However, as a result of budget constraints, the Board does not plan to implement an internal audit/monitoring function. The Board will continue the monitoring efforts in place.
Internal Control Findings 2024-001 Monitoring of Internal Controls Criteria: Management should have a formal system in place to monitor the adequacy and effectiveness of the Board’s system of internal controls. Condition: Management does not have an adequate system in place to provide ongoing or separate evaluations of the effectiveness of the Board’s system of internal controls. The current system does not routinely monitor and test the controls in place and is performed by the Finance Department who reports to management rather than directly to the governing board. Cause: The Board does not have an employee independent of the Finance Department who is responsible for monitoring the system of internal controls and who reports directly to the governing Board. Effect: The Board’s system of internal controls may not be designed or operating effectively or as intended. Monitoring of internal controls is essential to provide reasonable assurance that controls will prevent or detect material misstatements in the financial statements in a timely manner. Repeat Finding: This finding is a repeat of a finding in the prior year audit (Finding 2023-001). Recommendation: We recommend the Board of Education employ an individual to perform internal audit functions on a periodic basis. The individual should be from outside the finance department and would report directly to the Board Officials. Views of Responsible Officials and Planned Corrective Action: The Board acknowledges the value of an internal audit/monitoring function. However, as a result of budget constraints, the Board does not plan to implement an internal audit/monitoring function. The Board will continue the monitoring efforts in place.
Internal Control Findings 2024-001 Monitoring of Internal Controls Criteria: Management should have a formal system in place to monitor the adequacy and effectiveness of the Board’s system of internal controls. Condition: Management does not have an adequate system in place to provide ongoing or separate evaluations of the effectiveness of the Board’s system of internal controls. The current system does not routinely monitor and test the controls in place and is performed by the Finance Department who reports to management rather than directly to the governing board. Cause: The Board does not have an employee independent of the Finance Department who is responsible for monitoring the system of internal controls and who reports directly to the governing Board. Effect: The Board’s system of internal controls may not be designed or operating effectively or as intended. Monitoring of internal controls is essential to provide reasonable assurance that controls will prevent or detect material misstatements in the financial statements in a timely manner. Repeat Finding: This finding is a repeat of a finding in the prior year audit (Finding 2023-001). Recommendation: We recommend the Board of Education employ an individual to perform internal audit functions on a periodic basis. The individual should be from outside the finance department and would report directly to the Board Officials. Views of Responsible Officials and Planned Corrective Action: The Board acknowledges the value of an internal audit/monitoring function. However, as a result of budget constraints, the Board does not plan to implement an internal audit/monitoring function. The Board will continue the monitoring efforts in place.
Internal Control Findings 2024-001 Monitoring of Internal Controls Criteria: Management should have a formal system in place to monitor the adequacy and effectiveness of the Board’s system of internal controls. Condition: Management does not have an adequate system in place to provide ongoing or separate evaluations of the effectiveness of the Board’s system of internal controls. The current system does not routinely monitor and test the controls in place and is performed by the Finance Department who reports to management rather than directly to the governing board. Cause: The Board does not have an employee independent of the Finance Department who is responsible for monitoring the system of internal controls and who reports directly to the governing Board. Effect: The Board’s system of internal controls may not be designed or operating effectively or as intended. Monitoring of internal controls is essential to provide reasonable assurance that controls will prevent or detect material misstatements in the financial statements in a timely manner. Repeat Finding: This finding is a repeat of a finding in the prior year audit (Finding 2023-001). Recommendation: We recommend the Board of Education employ an individual to perform internal audit functions on a periodic basis. The individual should be from outside the finance department and would report directly to the Board Officials. Views of Responsible Officials and Planned Corrective Action: The Board acknowledges the value of an internal audit/monitoring function. However, as a result of budget constraints, the Board does not plan to implement an internal audit/monitoring function. The Board will continue the monitoring efforts in place.
Internal Control Findings 2024-001 Monitoring of Internal Controls Criteria: Management should have a formal system in place to monitor the adequacy and effectiveness of the Board’s system of internal controls. Condition: Management does not have an adequate system in place to provide ongoing or separate evaluations of the effectiveness of the Board’s system of internal controls. The current system does not routinely monitor and test the controls in place and is performed by the Finance Department who reports to management rather than directly to the governing board. Cause: The Board does not have an employee independent of the Finance Department who is responsible for monitoring the system of internal controls and who reports directly to the governing Board. Effect: The Board’s system of internal controls may not be designed or operating effectively or as intended. Monitoring of internal controls is essential to provide reasonable assurance that controls will prevent or detect material misstatements in the financial statements in a timely manner. Repeat Finding: This finding is a repeat of a finding in the prior year audit (Finding 2023-001). Recommendation: We recommend the Board of Education employ an individual to perform internal audit functions on a periodic basis. The individual should be from outside the finance department and would report directly to the Board Officials. Views of Responsible Officials and Planned Corrective Action: The Board acknowledges the value of an internal audit/monitoring function. However, as a result of budget constraints, the Board does not plan to implement an internal audit/monitoring function. The Board will continue the monitoring efforts in place.
Internal Control Findings 2024-001 Monitoring of Internal Controls Criteria: Management should have a formal system in place to monitor the adequacy and effectiveness of the Board’s system of internal controls. Condition: Management does not have an adequate system in place to provide ongoing or separate evaluations of the effectiveness of the Board’s system of internal controls. The current system does not routinely monitor and test the controls in place and is performed by the Finance Department who reports to management rather than directly to the governing board. Cause: The Board does not have an employee independent of the Finance Department who is responsible for monitoring the system of internal controls and who reports directly to the governing Board. Effect: The Board’s system of internal controls may not be designed or operating effectively or as intended. Monitoring of internal controls is essential to provide reasonable assurance that controls will prevent or detect material misstatements in the financial statements in a timely manner. Repeat Finding: This finding is a repeat of a finding in the prior year audit (Finding 2023-001). Recommendation: We recommend the Board of Education employ an individual to perform internal audit functions on a periodic basis. The individual should be from outside the finance department and would report directly to the Board Officials. Views of Responsible Officials and Planned Corrective Action: The Board acknowledges the value of an internal audit/monitoring function. However, as a result of budget constraints, the Board does not plan to implement an internal audit/monitoring function. The Board will continue the monitoring efforts in place.
Internal Control Findings 2024-001 Monitoring of Internal Controls Criteria: Management should have a formal system in place to monitor the adequacy and effectiveness of the Board’s system of internal controls. Condition: Management does not have an adequate system in place to provide ongoing or separate evaluations of the effectiveness of the Board’s system of internal controls. The current system does not routinely monitor and test the controls in place and is performed by the Finance Department who reports to management rather than directly to the governing board. Cause: The Board does not have an employee independent of the Finance Department who is responsible for monitoring the system of internal controls and who reports directly to the governing Board. Effect: The Board’s system of internal controls may not be designed or operating effectively or as intended. Monitoring of internal controls is essential to provide reasonable assurance that controls will prevent or detect material misstatements in the financial statements in a timely manner. Repeat Finding: This finding is a repeat of a finding in the prior year audit (Finding 2023-001). Recommendation: We recommend the Board of Education employ an individual to perform internal audit functions on a periodic basis. The individual should be from outside the finance department and would report directly to the Board Officials. Views of Responsible Officials and Planned Corrective Action: The Board acknowledges the value of an internal audit/monitoring function. However, as a result of budget constraints, the Board does not plan to implement an internal audit/monitoring function. The Board will continue the monitoring efforts in place.
Internal Control Findings 2024-001 Monitoring of Internal Controls Criteria: Management should have a formal system in place to monitor the adequacy and effectiveness of the Board’s system of internal controls. Condition: Management does not have an adequate system in place to provide ongoing or separate evaluations of the effectiveness of the Board’s system of internal controls. The current system does not routinely monitor and test the controls in place and is performed by the Finance Department who reports to management rather than directly to the governing board. Cause: The Board does not have an employee independent of the Finance Department who is responsible for monitoring the system of internal controls and who reports directly to the governing Board. Effect: The Board’s system of internal controls may not be designed or operating effectively or as intended. Monitoring of internal controls is essential to provide reasonable assurance that controls will prevent or detect material misstatements in the financial statements in a timely manner. Repeat Finding: This finding is a repeat of a finding in the prior year audit (Finding 2023-001). Recommendation: We recommend the Board of Education employ an individual to perform internal audit functions on a periodic basis. The individual should be from outside the finance department and would report directly to the Board Officials. Views of Responsible Officials and Planned Corrective Action: The Board acknowledges the value of an internal audit/monitoring function. However, as a result of budget constraints, the Board does not plan to implement an internal audit/monitoring function. The Board will continue the monitoring efforts in place.
Internal Control Findings 2024-001 Monitoring of Internal Controls Criteria: Management should have a formal system in place to monitor the adequacy and effectiveness of the Board’s system of internal controls. Condition: Management does not have an adequate system in place to provide ongoing or separate evaluations of the effectiveness of the Board’s system of internal controls. The current system does not routinely monitor and test the controls in place and is performed by the Finance Department who reports to management rather than directly to the governing board. Cause: The Board does not have an employee independent of the Finance Department who is responsible for monitoring the system of internal controls and who reports directly to the governing Board. Effect: The Board’s system of internal controls may not be designed or operating effectively or as intended. Monitoring of internal controls is essential to provide reasonable assurance that controls will prevent or detect material misstatements in the financial statements in a timely manner. Repeat Finding: This finding is a repeat of a finding in the prior year audit (Finding 2023-001). Recommendation: We recommend the Board of Education employ an individual to perform internal audit functions on a periodic basis. The individual should be from outside the finance department and would report directly to the Board Officials. Views of Responsible Officials and Planned Corrective Action: The Board acknowledges the value of an internal audit/monitoring function. However, as a result of budget constraints, the Board does not plan to implement an internal audit/monitoring function. The Board will continue the monitoring efforts in place.
Internal Control Findings 2024-001 Monitoring of Internal Controls Criteria: Management should have a formal system in place to monitor the adequacy and effectiveness of the Board’s system of internal controls. Condition: Management does not have an adequate system in place to provide ongoing or separate evaluations of the effectiveness of the Board’s system of internal controls. The current system does not routinely monitor and test the controls in place and is performed by the Finance Department who reports to management rather than directly to the governing board. Cause: The Board does not have an employee independent of the Finance Department who is responsible for monitoring the system of internal controls and who reports directly to the governing Board. Effect: The Board’s system of internal controls may not be designed or operating effectively or as intended. Monitoring of internal controls is essential to provide reasonable assurance that controls will prevent or detect material misstatements in the financial statements in a timely manner. Repeat Finding: This finding is a repeat of a finding in the prior year audit (Finding 2023-001). Recommendation: We recommend the Board of Education employ an individual to perform internal audit functions on a periodic basis. The individual should be from outside the finance department and would report directly to the Board Officials. Views of Responsible Officials and Planned Corrective Action: The Board acknowledges the value of an internal audit/monitoring function. However, as a result of budget constraints, the Board does not plan to implement an internal audit/monitoring function. The Board will continue the monitoring efforts in place.
Internal Control Findings 2024-001 Monitoring of Internal Controls Criteria: Management should have a formal system in place to monitor the adequacy and effectiveness of the Board’s system of internal controls. Condition: Management does not have an adequate system in place to provide ongoing or separate evaluations of the effectiveness of the Board’s system of internal controls. The current system does not routinely monitor and test the controls in place and is performed by the Finance Department who reports to management rather than directly to the governing board. Cause: The Board does not have an employee independent of the Finance Department who is responsible for monitoring the system of internal controls and who reports directly to the governing Board. Effect: The Board’s system of internal controls may not be designed or operating effectively or as intended. Monitoring of internal controls is essential to provide reasonable assurance that controls will prevent or detect material misstatements in the financial statements in a timely manner. Repeat Finding: This finding is a repeat of a finding in the prior year audit (Finding 2023-001). Recommendation: We recommend the Board of Education employ an individual to perform internal audit functions on a periodic basis. The individual should be from outside the finance department and would report directly to the Board Officials. Views of Responsible Officials and Planned Corrective Action: The Board acknowledges the value of an internal audit/monitoring function. However, as a result of budget constraints, the Board does not plan to implement an internal audit/monitoring function. The Board will continue the monitoring efforts in place.
Internal Control Findings 2024-001 Monitoring of Internal Controls Criteria: Management should have a formal system in place to monitor the adequacy and effectiveness of the Board’s system of internal controls. Condition: Management does not have an adequate system in place to provide ongoing or separate evaluations of the effectiveness of the Board’s system of internal controls. The current system does not routinely monitor and test the controls in place and is performed by the Finance Department who reports to management rather than directly to the governing board. Cause: The Board does not have an employee independent of the Finance Department who is responsible for monitoring the system of internal controls and who reports directly to the governing Board. Effect: The Board’s system of internal controls may not be designed or operating effectively or as intended. Monitoring of internal controls is essential to provide reasonable assurance that controls will prevent or detect material misstatements in the financial statements in a timely manner. Repeat Finding: This finding is a repeat of a finding in the prior year audit (Finding 2023-001). Recommendation: We recommend the Board of Education employ an individual to perform internal audit functions on a periodic basis. The individual should be from outside the finance department and would report directly to the Board Officials. Views of Responsible Officials and Planned Corrective Action: The Board acknowledges the value of an internal audit/monitoring function. However, as a result of budget constraints, the Board does not plan to implement an internal audit/monitoring function. The Board will continue the monitoring efforts in place.
Internal Control Findings 2024-001 Monitoring of Internal Controls Criteria: Management should have a formal system in place to monitor the adequacy and effectiveness of the Board’s system of internal controls. Condition: Management does not have an adequate system in place to provide ongoing or separate evaluations of the effectiveness of the Board’s system of internal controls. The current system does not routinely monitor and test the controls in place and is performed by the Finance Department who reports to management rather than directly to the governing board. Cause: The Board does not have an employee independent of the Finance Department who is responsible for monitoring the system of internal controls and who reports directly to the governing Board. Effect: The Board’s system of internal controls may not be designed or operating effectively or as intended. Monitoring of internal controls is essential to provide reasonable assurance that controls will prevent or detect material misstatements in the financial statements in a timely manner. Repeat Finding: This finding is a repeat of a finding in the prior year audit (Finding 2023-001). Recommendation: We recommend the Board of Education employ an individual to perform internal audit functions on a periodic basis. The individual should be from outside the finance department and would report directly to the Board Officials. Views of Responsible Officials and Planned Corrective Action: The Board acknowledges the value of an internal audit/monitoring function. However, as a result of budget constraints, the Board does not plan to implement an internal audit/monitoring function. The Board will continue the monitoring efforts in place.
Internal Control Findings 2024-001 Monitoring of Internal Controls Criteria: Management should have a formal system in place to monitor the adequacy and effectiveness of the Board’s system of internal controls. Condition: Management does not have an adequate system in place to provide ongoing or separate evaluations of the effectiveness of the Board’s system of internal controls. The current system does not routinely monitor and test the controls in place and is performed by the Finance Department who reports to management rather than directly to the governing board. Cause: The Board does not have an employee independent of the Finance Department who is responsible for monitoring the system of internal controls and who reports directly to the governing Board. Effect: The Board’s system of internal controls may not be designed or operating effectively or as intended. Monitoring of internal controls is essential to provide reasonable assurance that controls will prevent or detect material misstatements in the financial statements in a timely manner. Repeat Finding: This finding is a repeat of a finding in the prior year audit (Finding 2023-001). Recommendation: We recommend the Board of Education employ an individual to perform internal audit functions on a periodic basis. The individual should be from outside the finance department and would report directly to the Board Officials. Views of Responsible Officials and Planned Corrective Action: The Board acknowledges the value of an internal audit/monitoring function. However, as a result of budget constraints, the Board does not plan to implement an internal audit/monitoring function. The Board will continue the monitoring efforts in place.
Internal Control Findings 2024-001 Monitoring of Internal Controls Criteria: Management should have a formal system in place to monitor the adequacy and effectiveness of the Board’s system of internal controls. Condition: Management does not have an adequate system in place to provide ongoing or separate evaluations of the effectiveness of the Board’s system of internal controls. The current system does not routinely monitor and test the controls in place and is performed by the Finance Department who reports to management rather than directly to the governing board. Cause: The Board does not have an employee independent of the Finance Department who is responsible for monitoring the system of internal controls and who reports directly to the governing Board. Effect: The Board’s system of internal controls may not be designed or operating effectively or as intended. Monitoring of internal controls is essential to provide reasonable assurance that controls will prevent or detect material misstatements in the financial statements in a timely manner. Repeat Finding: This finding is a repeat of a finding in the prior year audit (Finding 2023-001). Recommendation: We recommend the Board of Education employ an individual to perform internal audit functions on a periodic basis. The individual should be from outside the finance department and would report directly to the Board Officials. Views of Responsible Officials and Planned Corrective Action: The Board acknowledges the value of an internal audit/monitoring function. However, as a result of budget constraints, the Board does not plan to implement an internal audit/monitoring function. The Board will continue the monitoring efforts in place.
Internal Control Findings 2024-001 Monitoring of Internal Controls Criteria: Management should have a formal system in place to monitor the adequacy and effectiveness of the Board’s system of internal controls. Condition: Management does not have an adequate system in place to provide ongoing or separate evaluations of the effectiveness of the Board’s system of internal controls. The current system does not routinely monitor and test the controls in place and is performed by the Finance Department who reports to management rather than directly to the governing board. Cause: The Board does not have an employee independent of the Finance Department who is responsible for monitoring the system of internal controls and who reports directly to the governing Board. Effect: The Board’s system of internal controls may not be designed or operating effectively or as intended. Monitoring of internal controls is essential to provide reasonable assurance that controls will prevent or detect material misstatements in the financial statements in a timely manner. Repeat Finding: This finding is a repeat of a finding in the prior year audit (Finding 2023-001). Recommendation: We recommend the Board of Education employ an individual to perform internal audit functions on a periodic basis. The individual should be from outside the finance department and would report directly to the Board Officials. Views of Responsible Officials and Planned Corrective Action: The Board acknowledges the value of an internal audit/monitoring function. However, as a result of budget constraints, the Board does not plan to implement an internal audit/monitoring function. The Board will continue the monitoring efforts in place.
Internal Control Findings 2024-001 Monitoring of Internal Controls Criteria: Management should have a formal system in place to monitor the adequacy and effectiveness of the Board’s system of internal controls. Condition: Management does not have an adequate system in place to provide ongoing or separate evaluations of the effectiveness of the Board’s system of internal controls. The current system does not routinely monitor and test the controls in place and is performed by the Finance Department who reports to management rather than directly to the governing board. Cause: The Board does not have an employee independent of the Finance Department who is responsible for monitoring the system of internal controls and who reports directly to the governing Board. Effect: The Board’s system of internal controls may not be designed or operating effectively or as intended. Monitoring of internal controls is essential to provide reasonable assurance that controls will prevent or detect material misstatements in the financial statements in a timely manner. Repeat Finding: This finding is a repeat of a finding in the prior year audit (Finding 2023-001). Recommendation: We recommend the Board of Education employ an individual to perform internal audit functions on a periodic basis. The individual should be from outside the finance department and would report directly to the Board Officials. Views of Responsible Officials and Planned Corrective Action: The Board acknowledges the value of an internal audit/monitoring function. However, as a result of budget constraints, the Board does not plan to implement an internal audit/monitoring function. The Board will continue the monitoring efforts in place.
Internal Control Findings 2024-001 Monitoring of Internal Controls Criteria: Management should have a formal system in place to monitor the adequacy and effectiveness of the Board’s system of internal controls. Condition: Management does not have an adequate system in place to provide ongoing or separate evaluations of the effectiveness of the Board’s system of internal controls. The current system does not routinely monitor and test the controls in place and is performed by the Finance Department who reports to management rather than directly to the governing board. Cause: The Board does not have an employee independent of the Finance Department who is responsible for monitoring the system of internal controls and who reports directly to the governing Board. Effect: The Board’s system of internal controls may not be designed or operating effectively or as intended. Monitoring of internal controls is essential to provide reasonable assurance that controls will prevent or detect material misstatements in the financial statements in a timely manner. Repeat Finding: This finding is a repeat of a finding in the prior year audit (Finding 2023-001). Recommendation: We recommend the Board of Education employ an individual to perform internal audit functions on a periodic basis. The individual should be from outside the finance department and would report directly to the Board Officials. Views of Responsible Officials and Planned Corrective Action: The Board acknowledges the value of an internal audit/monitoring function. However, as a result of budget constraints, the Board does not plan to implement an internal audit/monitoring function. The Board will continue the monitoring efforts in place.
Internal Control Findings 2024-001 Monitoring of Internal Controls Criteria: Management should have a formal system in place to monitor the adequacy and effectiveness of the Board’s system of internal controls. Condition: Management does not have an adequate system in place to provide ongoing or separate evaluations of the effectiveness of the Board’s system of internal controls. The current system does not routinely monitor and test the controls in place and is performed by the Finance Department who reports to management rather than directly to the governing board. Cause: The Board does not have an employee independent of the Finance Department who is responsible for monitoring the system of internal controls and who reports directly to the governing Board. Effect: The Board’s system of internal controls may not be designed or operating effectively or as intended. Monitoring of internal controls is essential to provide reasonable assurance that controls will prevent or detect material misstatements in the financial statements in a timely manner. Repeat Finding: This finding is a repeat of a finding in the prior year audit (Finding 2023-001). Recommendation: We recommend the Board of Education employ an individual to perform internal audit functions on a periodic basis. The individual should be from outside the finance department and would report directly to the Board Officials. Views of Responsible Officials and Planned Corrective Action: The Board acknowledges the value of an internal audit/monitoring function. However, as a result of budget constraints, the Board does not plan to implement an internal audit/monitoring function. The Board will continue the monitoring efforts in place.
Internal Control Findings 2024-001 Monitoring of Internal Controls Criteria: Management should have a formal system in place to monitor the adequacy and effectiveness of the Board’s system of internal controls. Condition: Management does not have an adequate system in place to provide ongoing or separate evaluations of the effectiveness of the Board’s system of internal controls. The current system does not routinely monitor and test the controls in place and is performed by the Finance Department who reports to management rather than directly to the governing board. Cause: The Board does not have an employee independent of the Finance Department who is responsible for monitoring the system of internal controls and who reports directly to the governing Board. Effect: The Board’s system of internal controls may not be designed or operating effectively or as intended. Monitoring of internal controls is essential to provide reasonable assurance that controls will prevent or detect material misstatements in the financial statements in a timely manner. Repeat Finding: This finding is a repeat of a finding in the prior year audit (Finding 2023-001). Recommendation: We recommend the Board of Education employ an individual to perform internal audit functions on a periodic basis. The individual should be from outside the finance department and would report directly to the Board Officials. Views of Responsible Officials and Planned Corrective Action: The Board acknowledges the value of an internal audit/monitoring function. However, as a result of budget constraints, the Board does not plan to implement an internal audit/monitoring function. The Board will continue the monitoring efforts in place.
Internal Control Findings 2024-001 Monitoring of Internal Controls Criteria: Management should have a formal system in place to monitor the adequacy and effectiveness of the Board’s system of internal controls. Condition: Management does not have an adequate system in place to provide ongoing or separate evaluations of the effectiveness of the Board’s system of internal controls. The current system does not routinely monitor and test the controls in place and is performed by the Finance Department who reports to management rather than directly to the governing board. Cause: The Board does not have an employee independent of the Finance Department who is responsible for monitoring the system of internal controls and who reports directly to the governing Board. Effect: The Board’s system of internal controls may not be designed or operating effectively or as intended. Monitoring of internal controls is essential to provide reasonable assurance that controls will prevent or detect material misstatements in the financial statements in a timely manner. Repeat Finding: This finding is a repeat of a finding in the prior year audit (Finding 2023-001). Recommendation: We recommend the Board of Education employ an individual to perform internal audit functions on a periodic basis. The individual should be from outside the finance department and would report directly to the Board Officials. Views of Responsible Officials and Planned Corrective Action: The Board acknowledges the value of an internal audit/monitoring function. However, as a result of budget constraints, the Board does not plan to implement an internal audit/monitoring function. The Board will continue the monitoring efforts in place.
Internal Control Findings 2024-001 Monitoring of Internal Controls Criteria: Management should have a formal system in place to monitor the adequacy and effectiveness of the Board’s system of internal controls. Condition: Management does not have an adequate system in place to provide ongoing or separate evaluations of the effectiveness of the Board’s system of internal controls. The current system does not routinely monitor and test the controls in place and is performed by the Finance Department who reports to management rather than directly to the governing board. Cause: The Board does not have an employee independent of the Finance Department who is responsible for monitoring the system of internal controls and who reports directly to the governing Board. Effect: The Board’s system of internal controls may not be designed or operating effectively or as intended. Monitoring of internal controls is essential to provide reasonable assurance that controls will prevent or detect material misstatements in the financial statements in a timely manner. Repeat Finding: This finding is a repeat of a finding in the prior year audit (Finding 2023-001). Recommendation: We recommend the Board of Education employ an individual to perform internal audit functions on a periodic basis. The individual should be from outside the finance department and would report directly to the Board Officials. Views of Responsible Officials and Planned Corrective Action: The Board acknowledges the value of an internal audit/monitoring function. However, as a result of budget constraints, the Board does not plan to implement an internal audit/monitoring function. The Board will continue the monitoring efforts in place.
Internal Control Findings 2024-001 Monitoring of Internal Controls Criteria: Management should have a formal system in place to monitor the adequacy and effectiveness of the Board’s system of internal controls. Condition: Management does not have an adequate system in place to provide ongoing or separate evaluations of the effectiveness of the Board’s system of internal controls. The current system does not routinely monitor and test the controls in place and is performed by the Finance Department who reports to management rather than directly to the governing board. Cause: The Board does not have an employee independent of the Finance Department who is responsible for monitoring the system of internal controls and who reports directly to the governing Board. Effect: The Board’s system of internal controls may not be designed or operating effectively or as intended. Monitoring of internal controls is essential to provide reasonable assurance that controls will prevent or detect material misstatements in the financial statements in a timely manner. Repeat Finding: This finding is a repeat of a finding in the prior year audit (Finding 2023-001). Recommendation: We recommend the Board of Education employ an individual to perform internal audit functions on a periodic basis. The individual should be from outside the finance department and would report directly to the Board Officials. Views of Responsible Officials and Planned Corrective Action: The Board acknowledges the value of an internal audit/monitoring function. However, as a result of budget constraints, the Board does not plan to implement an internal audit/monitoring function. The Board will continue the monitoring efforts in place.
Internal Control Findings 2024-001 Monitoring of Internal Controls Criteria: Management should have a formal system in place to monitor the adequacy and effectiveness of the Board’s system of internal controls. Condition: Management does not have an adequate system in place to provide ongoing or separate evaluations of the effectiveness of the Board’s system of internal controls. The current system does not routinely monitor and test the controls in place and is performed by the Finance Department who reports to management rather than directly to the governing board. Cause: The Board does not have an employee independent of the Finance Department who is responsible for monitoring the system of internal controls and who reports directly to the governing Board. Effect: The Board’s system of internal controls may not be designed or operating effectively or as intended. Monitoring of internal controls is essential to provide reasonable assurance that controls will prevent or detect material misstatements in the financial statements in a timely manner. Repeat Finding: This finding is a repeat of a finding in the prior year audit (Finding 2023-001). Recommendation: We recommend the Board of Education employ an individual to perform internal audit functions on a periodic basis. The individual should be from outside the finance department and would report directly to the Board Officials. Views of Responsible Officials and Planned Corrective Action: The Board acknowledges the value of an internal audit/monitoring function. However, as a result of budget constraints, the Board does not plan to implement an internal audit/monitoring function. The Board will continue the monitoring efforts in place.
Internal Control Findings 2024-001 Monitoring of Internal Controls Criteria: Management should have a formal system in place to monitor the adequacy and effectiveness of the Board’s system of internal controls. Condition: Management does not have an adequate system in place to provide ongoing or separate evaluations of the effectiveness of the Board’s system of internal controls. The current system does not routinely monitor and test the controls in place and is performed by the Finance Department who reports to management rather than directly to the governing board. Cause: The Board does not have an employee independent of the Finance Department who is responsible for monitoring the system of internal controls and who reports directly to the governing Board. Effect: The Board’s system of internal controls may not be designed or operating effectively or as intended. Monitoring of internal controls is essential to provide reasonable assurance that controls will prevent or detect material misstatements in the financial statements in a timely manner. Repeat Finding: This finding is a repeat of a finding in the prior year audit (Finding 2023-001). Recommendation: We recommend the Board of Education employ an individual to perform internal audit functions on a periodic basis. The individual should be from outside the finance department and would report directly to the Board Officials. Views of Responsible Officials and Planned Corrective Action: The Board acknowledges the value of an internal audit/monitoring function. However, as a result of budget constraints, the Board does not plan to implement an internal audit/monitoring function. The Board will continue the monitoring efforts in place.
Internal Control Findings 2024-001 Monitoring of Internal Controls Criteria: Management should have a formal system in place to monitor the adequacy and effectiveness of the Board’s system of internal controls. Condition: Management does not have an adequate system in place to provide ongoing or separate evaluations of the effectiveness of the Board’s system of internal controls. The current system does not routinely monitor and test the controls in place and is performed by the Finance Department who reports to management rather than directly to the governing board. Cause: The Board does not have an employee independent of the Finance Department who is responsible for monitoring the system of internal controls and who reports directly to the governing Board. Effect: The Board’s system of internal controls may not be designed or operating effectively or as intended. Monitoring of internal controls is essential to provide reasonable assurance that controls will prevent or detect material misstatements in the financial statements in a timely manner. Repeat Finding: This finding is a repeat of a finding in the prior year audit (Finding 2023-001). Recommendation: We recommend the Board of Education employ an individual to perform internal audit functions on a periodic basis. The individual should be from outside the finance department and would report directly to the Board Officials. Views of Responsible Officials and Planned Corrective Action: The Board acknowledges the value of an internal audit/monitoring function. However, as a result of budget constraints, the Board does not plan to implement an internal audit/monitoring function. The Board will continue the monitoring efforts in place.
Internal Control Findings 2024-001 Monitoring of Internal Controls Criteria: Management should have a formal system in place to monitor the adequacy and effectiveness of the Board’s system of internal controls. Condition: Management does not have an adequate system in place to provide ongoing or separate evaluations of the effectiveness of the Board’s system of internal controls. The current system does not routinely monitor and test the controls in place and is performed by the Finance Department who reports to management rather than directly to the governing board. Cause: The Board does not have an employee independent of the Finance Department who is responsible for monitoring the system of internal controls and who reports directly to the governing Board. Effect: The Board’s system of internal controls may not be designed or operating effectively or as intended. Monitoring of internal controls is essential to provide reasonable assurance that controls will prevent or detect material misstatements in the financial statements in a timely manner. Repeat Finding: This finding is a repeat of a finding in the prior year audit (Finding 2023-001). Recommendation: We recommend the Board of Education employ an individual to perform internal audit functions on a periodic basis. The individual should be from outside the finance department and would report directly to the Board Officials. Views of Responsible Officials and Planned Corrective Action: The Board acknowledges the value of an internal audit/monitoring function. However, as a result of budget constraints, the Board does not plan to implement an internal audit/monitoring function. The Board will continue the monitoring efforts in place.
Internal Control Findings 2024-001 Monitoring of Internal Controls Criteria: Management should have a formal system in place to monitor the adequacy and effectiveness of the Board’s system of internal controls. Condition: Management does not have an adequate system in place to provide ongoing or separate evaluations of the effectiveness of the Board’s system of internal controls. The current system does not routinely monitor and test the controls in place and is performed by the Finance Department who reports to management rather than directly to the governing board. Cause: The Board does not have an employee independent of the Finance Department who is responsible for monitoring the system of internal controls and who reports directly to the governing Board. Effect: The Board’s system of internal controls may not be designed or operating effectively or as intended. Monitoring of internal controls is essential to provide reasonable assurance that controls will prevent or detect material misstatements in the financial statements in a timely manner. Repeat Finding: This finding is a repeat of a finding in the prior year audit (Finding 2023-001). Recommendation: We recommend the Board of Education employ an individual to perform internal audit functions on a periodic basis. The individual should be from outside the finance department and would report directly to the Board Officials. Views of Responsible Officials and Planned Corrective Action: The Board acknowledges the value of an internal audit/monitoring function. However, as a result of budget constraints, the Board does not plan to implement an internal audit/monitoring function. The Board will continue the monitoring efforts in place.
Internal Control Findings 2024-001 Monitoring of Internal Controls Criteria: Management should have a formal system in place to monitor the adequacy and effectiveness of the Board’s system of internal controls. Condition: Management does not have an adequate system in place to provide ongoing or separate evaluations of the effectiveness of the Board’s system of internal controls. The current system does not routinely monitor and test the controls in place and is performed by the Finance Department who reports to management rather than directly to the governing board. Cause: The Board does not have an employee independent of the Finance Department who is responsible for monitoring the system of internal controls and who reports directly to the governing Board. Effect: The Board’s system of internal controls may not be designed or operating effectively or as intended. Monitoring of internal controls is essential to provide reasonable assurance that controls will prevent or detect material misstatements in the financial statements in a timely manner. Repeat Finding: This finding is a repeat of a finding in the prior year audit (Finding 2023-001). Recommendation: We recommend the Board of Education employ an individual to perform internal audit functions on a periodic basis. The individual should be from outside the finance department and would report directly to the Board Officials. Views of Responsible Officials and Planned Corrective Action: The Board acknowledges the value of an internal audit/monitoring function. However, as a result of budget constraints, the Board does not plan to implement an internal audit/monitoring function. The Board will continue the monitoring efforts in place.
Internal Control Findings 2024-001 Monitoring of Internal Controls Criteria: Management should have a formal system in place to monitor the adequacy and effectiveness of the Board’s system of internal controls. Condition: Management does not have an adequate system in place to provide ongoing or separate evaluations of the effectiveness of the Board’s system of internal controls. The current system does not routinely monitor and test the controls in place and is performed by the Finance Department who reports to management rather than directly to the governing board. Cause: The Board does not have an employee independent of the Finance Department who is responsible for monitoring the system of internal controls and who reports directly to the governing Board. Effect: The Board’s system of internal controls may not be designed or operating effectively or as intended. Monitoring of internal controls is essential to provide reasonable assurance that controls will prevent or detect material misstatements in the financial statements in a timely manner. Repeat Finding: This finding is a repeat of a finding in the prior year audit (Finding 2023-001). Recommendation: We recommend the Board of Education employ an individual to perform internal audit functions on a periodic basis. The individual should be from outside the finance department and would report directly to the Board Officials. Views of Responsible Officials and Planned Corrective Action: The Board acknowledges the value of an internal audit/monitoring function. However, as a result of budget constraints, the Board does not plan to implement an internal audit/monitoring function. The Board will continue the monitoring efforts in place.
Internal Control Findings 2024-001 Monitoring of Internal Controls Criteria: Management should have a formal system in place to monitor the adequacy and effectiveness of the Board’s system of internal controls. Condition: Management does not have an adequate system in place to provide ongoing or separate evaluations of the effectiveness of the Board’s system of internal controls. The current system does not routinely monitor and test the controls in place and is performed by the Finance Department who reports to management rather than directly to the governing board. Cause: The Board does not have an employee independent of the Finance Department who is responsible for monitoring the system of internal controls and who reports directly to the governing Board. Effect: The Board’s system of internal controls may not be designed or operating effectively or as intended. Monitoring of internal controls is essential to provide reasonable assurance that controls will prevent or detect material misstatements in the financial statements in a timely manner. Repeat Finding: This finding is a repeat of a finding in the prior year audit (Finding 2023-001). Recommendation: We recommend the Board of Education employ an individual to perform internal audit functions on a periodic basis. The individual should be from outside the finance department and would report directly to the Board Officials. Views of Responsible Officials and Planned Corrective Action: The Board acknowledges the value of an internal audit/monitoring function. However, as a result of budget constraints, the Board does not plan to implement an internal audit/monitoring function. The Board will continue the monitoring efforts in place.
Internal Control Findings 2024-001 Monitoring of Internal Controls Criteria: Management should have a formal system in place to monitor the adequacy and effectiveness of the Board’s system of internal controls. Condition: Management does not have an adequate system in place to provide ongoing or separate evaluations of the effectiveness of the Board’s system of internal controls. The current system does not routinely monitor and test the controls in place and is performed by the Finance Department who reports to management rather than directly to the governing board. Cause: The Board does not have an employee independent of the Finance Department who is responsible for monitoring the system of internal controls and who reports directly to the governing Board. Effect: The Board’s system of internal controls may not be designed or operating effectively or as intended. Monitoring of internal controls is essential to provide reasonable assurance that controls will prevent or detect material misstatements in the financial statements in a timely manner. Repeat Finding: This finding is a repeat of a finding in the prior year audit (Finding 2023-001). Recommendation: We recommend the Board of Education employ an individual to perform internal audit functions on a periodic basis. The individual should be from outside the finance department and would report directly to the Board Officials. Views of Responsible Officials and Planned Corrective Action: The Board acknowledges the value of an internal audit/monitoring function. However, as a result of budget constraints, the Board does not plan to implement an internal audit/monitoring function. The Board will continue the monitoring efforts in place.
Internal Control Findings 2024-001 Monitoring of Internal Controls Criteria: Management should have a formal system in place to monitor the adequacy and effectiveness of the Board’s system of internal controls. Condition: Management does not have an adequate system in place to provide ongoing or separate evaluations of the effectiveness of the Board’s system of internal controls. The current system does not routinely monitor and test the controls in place and is performed by the Finance Department who reports to management rather than directly to the governing board. Cause: The Board does not have an employee independent of the Finance Department who is responsible for monitoring the system of internal controls and who reports directly to the governing Board. Effect: The Board’s system of internal controls may not be designed or operating effectively or as intended. Monitoring of internal controls is essential to provide reasonable assurance that controls will prevent or detect material misstatements in the financial statements in a timely manner. Repeat Finding: This finding is a repeat of a finding in the prior year audit (Finding 2023-001). Recommendation: We recommend the Board of Education employ an individual to perform internal audit functions on a periodic basis. The individual should be from outside the finance department and would report directly to the Board Officials. Views of Responsible Officials and Planned Corrective Action: The Board acknowledges the value of an internal audit/monitoring function. However, as a result of budget constraints, the Board does not plan to implement an internal audit/monitoring function. The Board will continue the monitoring efforts in place.
Internal Control Findings 2024-001 Monitoring of Internal Controls Criteria: Management should have a formal system in place to monitor the adequacy and effectiveness of the Board’s system of internal controls. Condition: Management does not have an adequate system in place to provide ongoing or separate evaluations of the effectiveness of the Board’s system of internal controls. The current system does not routinely monitor and test the controls in place and is performed by the Finance Department who reports to management rather than directly to the governing board. Cause: The Board does not have an employee independent of the Finance Department who is responsible for monitoring the system of internal controls and who reports directly to the governing Board. Effect: The Board’s system of internal controls may not be designed or operating effectively or as intended. Monitoring of internal controls is essential to provide reasonable assurance that controls will prevent or detect material misstatements in the financial statements in a timely manner. Repeat Finding: This finding is a repeat of a finding in the prior year audit (Finding 2023-001). Recommendation: We recommend the Board of Education employ an individual to perform internal audit functions on a periodic basis. The individual should be from outside the finance department and would report directly to the Board Officials. Views of Responsible Officials and Planned Corrective Action: The Board acknowledges the value of an internal audit/monitoring function. However, as a result of budget constraints, the Board does not plan to implement an internal audit/monitoring function. The Board will continue the monitoring efforts in place.
Internal Control Findings 2024-001 Monitoring of Internal Controls Criteria: Management should have a formal system in place to monitor the adequacy and effectiveness of the Board’s system of internal controls. Condition: Management does not have an adequate system in place to provide ongoing or separate evaluations of the effectiveness of the Board’s system of internal controls. The current system does not routinely monitor and test the controls in place and is performed by the Finance Department who reports to management rather than directly to the governing board. Cause: The Board does not have an employee independent of the Finance Department who is responsible for monitoring the system of internal controls and who reports directly to the governing Board. Effect: The Board’s system of internal controls may not be designed or operating effectively or as intended. Monitoring of internal controls is essential to provide reasonable assurance that controls will prevent or detect material misstatements in the financial statements in a timely manner. Repeat Finding: This finding is a repeat of a finding in the prior year audit (Finding 2023-001). Recommendation: We recommend the Board of Education employ an individual to perform internal audit functions on a periodic basis. The individual should be from outside the finance department and would report directly to the Board Officials. Views of Responsible Officials and Planned Corrective Action: The Board acknowledges the value of an internal audit/monitoring function. However, as a result of budget constraints, the Board does not plan to implement an internal audit/monitoring function. The Board will continue the monitoring efforts in place.
2024-002 Payroll and Statement of Compliance Reports Federal Programs: COVID 19 – Education Stabilization Fund Criteria: 29 Code of Federal Regulations Part 5, Labor Standards Provisions Applicable to Contracts Governing Federally Financed and Assisted Construction provides requirements for nonfederal entities regarding Wage Rate Requirements. These include a requirement for the contractor or subcontractor to submit to the nonfederal entity weekly, for each week in which any contract work is performed, a copy of the payroll and a statement of compliance (certified payrolls). The requirement is to be included in the construction contract. The Board had such contracts and used federal funds to pay for the projects, but did not always receive weekly reports, and the requirement was not included in their construction contracts. Condition: Payroll reports and a statement of compliance with prevailing wage rates are to be received weekly for construction contracts subject to Wage Rate Requirements, often referenced as the Davis-Bacon Act. The requirement to receive these reports weekly should be included in the construction contract. Cause: Management was not aware of the requirement to receive weekly reports and for the requirement to be in their contracts. Effect: Wage and Rate Requirements could be violated without the noncompliance being recognized in a timely manner. Recommendation: We recommend that management reference the Code of Federal Regulations and relevant compliance supplements and cross-cutting supplements for any expenditures of federal awards. Views of Responsible Officials and Planned Corrective Action: The Board acknowledges its lack of compliance relative to contractor and subcontractor payroll monitoring and omitting this requirement within the contract. The Board did provide for prevailing wage requirements within the contracts. Going forward when federal funds are utilized for construction projects, management will reference the Code of Federal Regulation and relevant compliance supplements and cross-cutting supplements for expenditures of federal awards.
2024-002 Payroll and Statement of Compliance Reports Federal Programs: COVID 19 – Education Stabilization Fund Criteria: 29 Code of Federal Regulations Part 5, Labor Standards Provisions Applicable to Contracts Governing Federally Financed and Assisted Construction provides requirements for nonfederal entities regarding Wage Rate Requirements. These include a requirement for the contractor or subcontractor to submit to the nonfederal entity weekly, for each week in which any contract work is performed, a copy of the payroll and a statement of compliance (certified payrolls). The requirement is to be included in the construction contract. The Board had such contracts and used federal funds to pay for the projects, but did not always receive weekly reports, and the requirement was not included in their construction contracts. Condition: Payroll reports and a statement of compliance with prevailing wage rates are to be received weekly for construction contracts subject to Wage Rate Requirements, often referenced as the Davis-Bacon Act. The requirement to receive these reports weekly should be included in the construction contract. Cause: Management was not aware of the requirement to receive weekly reports and for the requirement to be in their contracts. Effect: Wage and Rate Requirements could be violated without the noncompliance being recognized in a timely manner. Recommendation: We recommend that management reference the Code of Federal Regulations and relevant compliance supplements and cross-cutting supplements for any expenditures of federal awards. Views of Responsible Officials and Planned Corrective Action: The Board acknowledges its lack of compliance relative to contractor and subcontractor payroll monitoring and omitting this requirement within the contract. The Board did provide for prevailing wage requirements within the contracts. Going forward when federal funds are utilized for construction projects, management will reference the Code of Federal Regulation and relevant compliance supplements and cross-cutting supplements for expenditures of federal awards.
2024-002 Payroll and Statement of Compliance Reports Federal Programs: COVID 19 – Education Stabilization Fund Criteria: 29 Code of Federal Regulations Part 5, Labor Standards Provisions Applicable to Contracts Governing Federally Financed and Assisted Construction provides requirements for nonfederal entities regarding Wage Rate Requirements. These include a requirement for the contractor or subcontractor to submit to the nonfederal entity weekly, for each week in which any contract work is performed, a copy of the payroll and a statement of compliance (certified payrolls). The requirement is to be included in the construction contract. The Board had such contracts and used federal funds to pay for the projects, but did not always receive weekly reports, and the requirement was not included in their construction contracts. Condition: Payroll reports and a statement of compliance with prevailing wage rates are to be received weekly for construction contracts subject to Wage Rate Requirements, often referenced as the Davis-Bacon Act. The requirement to receive these reports weekly should be included in the construction contract. Cause: Management was not aware of the requirement to receive weekly reports and for the requirement to be in their contracts. Effect: Wage and Rate Requirements could be violated without the noncompliance being recognized in a timely manner. Recommendation: We recommend that management reference the Code of Federal Regulations and relevant compliance supplements and cross-cutting supplements for any expenditures of federal awards. Views of Responsible Officials and Planned Corrective Action: The Board acknowledges its lack of compliance relative to contractor and subcontractor payroll monitoring and omitting this requirement within the contract. The Board did provide for prevailing wage requirements within the contracts. Going forward when federal funds are utilized for construction projects, management will reference the Code of Federal Regulation and relevant compliance supplements and cross-cutting supplements for expenditures of federal awards.
2024-002 Payroll and Statement of Compliance Reports Federal Programs: COVID 19 – Education Stabilization Fund Criteria: 29 Code of Federal Regulations Part 5, Labor Standards Provisions Applicable to Contracts Governing Federally Financed and Assisted Construction provides requirements for nonfederal entities regarding Wage Rate Requirements. These include a requirement for the contractor or subcontractor to submit to the nonfederal entity weekly, for each week in which any contract work is performed, a copy of the payroll and a statement of compliance (certified payrolls). The requirement is to be included in the construction contract. The Board had such contracts and used federal funds to pay for the projects, but did not always receive weekly reports, and the requirement was not included in their construction contracts. Condition: Payroll reports and a statement of compliance with prevailing wage rates are to be received weekly for construction contracts subject to Wage Rate Requirements, often referenced as the Davis-Bacon Act. The requirement to receive these reports weekly should be included in the construction contract. Cause: Management was not aware of the requirement to receive weekly reports and for the requirement to be in their contracts. Effect: Wage and Rate Requirements could be violated without the noncompliance being recognized in a timely manner. Recommendation: We recommend that management reference the Code of Federal Regulations and relevant compliance supplements and cross-cutting supplements for any expenditures of federal awards. Views of Responsible Officials and Planned Corrective Action: The Board acknowledges its lack of compliance relative to contractor and subcontractor payroll monitoring and omitting this requirement within the contract. The Board did provide for prevailing wage requirements within the contracts. Going forward when federal funds are utilized for construction projects, management will reference the Code of Federal Regulation and relevant compliance supplements and cross-cutting supplements for expenditures of federal awards.
2024-003 Documentation of Procurement Procedures Federal Programs: All Major Programs Criteria: Management's procurement policy exceeds requirements under the Code of Federal Regulations, Part 200 Subpart D Procurement Standards. That policy requires that justification of the use of sole sourcing or noncompetitive proposals must be documented and retained and research on availability of multiple sources must be documented and retained. Further, any initial solicitations from multiple sources which are concluded to be inadequate, and such reasoning, must be documented. Condition: Management has not adequately documented procedures related to noncompetitive or sole source procurements. existing cooperative purchasing agreements, the State of Maryland Purchasing Group, or another district's procured contract without further documenting their purchases. Effect: Purchases could be made that did not adhere to the Code of Federal Regulations, Part 200 Subpart D Procurement Standards. Recommendation: We recommend that the Board's procurement policy be followed as to required documentation for each purchase. Views of Responsible Officials and Planned Corrective Action: Finance will meet with purchasing agents to communicate procurement requirements, including documentation requirements, to avoid future misinterpretations and noncompliance with the Board’s approved procurement policy.
2024-003 Documentation of Procurement Procedures Federal Programs: All Major Programs Criteria: Management's procurement policy exceeds requirements under the Code of Federal Regulations, Part 200 Subpart D Procurement Standards. That policy requires that justification of the use of sole sourcing or noncompetitive proposals must be documented and retained and research on availability of multiple sources must be documented and retained. Further, any initial solicitations from multiple sources which are concluded to be inadequate, and such reasoning, must be documented. Condition: Management has not adequately documented procedures related to noncompetitive or sole source procurements. existing cooperative purchasing agreements, the State of Maryland Purchasing Group, or another district's procured contract without further documenting their purchases. Effect: Purchases could be made that did not adhere to the Code of Federal Regulations, Part 200 Subpart D Procurement Standards. Recommendation: We recommend that the Board's procurement policy be followed as to required documentation for each purchase. Views of Responsible Officials and Planned Corrective Action: Finance will meet with purchasing agents to communicate procurement requirements, including documentation requirements, to avoid future misinterpretations and noncompliance with the Board’s approved procurement policy.
2024-003 Documentation of Procurement Procedures Federal Programs: All Major Programs Criteria: Management's procurement policy exceeds requirements under the Code of Federal Regulations, Part 200 Subpart D Procurement Standards. That policy requires that justification of the use of sole sourcing or noncompetitive proposals must be documented and retained and research on availability of multiple sources must be documented and retained. Further, any initial solicitations from multiple sources which are concluded to be inadequate, and such reasoning, must be documented. Condition: Management has not adequately documented procedures related to noncompetitive or sole source procurements. existing cooperative purchasing agreements, the State of Maryland Purchasing Group, or another district's procured contract without further documenting their purchases. Effect: Purchases could be made that did not adhere to the Code of Federal Regulations, Part 200 Subpart D Procurement Standards. Recommendation: We recommend that the Board's procurement policy be followed as to required documentation for each purchase. Views of Responsible Officials and Planned Corrective Action: Finance will meet with purchasing agents to communicate procurement requirements, including documentation requirements, to avoid future misinterpretations and noncompliance with the Board’s approved procurement policy.
2024-003 Documentation of Procurement Procedures Federal Programs: All Major Programs Criteria: Management's procurement policy exceeds requirements under the Code of Federal Regulations, Part 200 Subpart D Procurement Standards. That policy requires that justification of the use of sole sourcing or noncompetitive proposals must be documented and retained and research on availability of multiple sources must be documented and retained. Further, any initial solicitations from multiple sources which are concluded to be inadequate, and such reasoning, must be documented. Condition: Management has not adequately documented procedures related to noncompetitive or sole source procurements. existing cooperative purchasing agreements, the State of Maryland Purchasing Group, or another district's procured contract without further documenting their purchases. Effect: Purchases could be made that did not adhere to the Code of Federal Regulations, Part 200 Subpart D Procurement Standards. Recommendation: We recommend that the Board's procurement policy be followed as to required documentation for each purchase. Views of Responsible Officials and Planned Corrective Action: Finance will meet with purchasing agents to communicate procurement requirements, including documentation requirements, to avoid future misinterpretations and noncompliance with the Board’s approved procurement policy.
2024-003 Documentation of Procurement Procedures Federal Programs: All Major Programs Criteria: Management's procurement policy exceeds requirements under the Code of Federal Regulations, Part 200 Subpart D Procurement Standards. That policy requires that justification of the use of sole sourcing or noncompetitive proposals must be documented and retained and research on availability of multiple sources must be documented and retained. Further, any initial solicitations from multiple sources which are concluded to be inadequate, and such reasoning, must be documented. Condition: Management has not adequately documented procedures related to noncompetitive or sole source procurements. existing cooperative purchasing agreements, the State of Maryland Purchasing Group, or another district's procured contract without further documenting their purchases. Effect: Purchases could be made that did not adhere to the Code of Federal Regulations, Part 200 Subpart D Procurement Standards. Recommendation: We recommend that the Board's procurement policy be followed as to required documentation for each purchase. Views of Responsible Officials and Planned Corrective Action: Finance will meet with purchasing agents to communicate procurement requirements, including documentation requirements, to avoid future misinterpretations and noncompliance with the Board’s approved procurement policy.
2024-003 Documentation of Procurement Procedures Federal Programs: All Major Programs Criteria: Management's procurement policy exceeds requirements under the Code of Federal Regulations, Part 200 Subpart D Procurement Standards. That policy requires that justification of the use of sole sourcing or noncompetitive proposals must be documented and retained and research on availability of multiple sources must be documented and retained. Further, any initial solicitations from multiple sources which are concluded to be inadequate, and such reasoning, must be documented. Condition: Management has not adequately documented procedures related to noncompetitive or sole source procurements. existing cooperative purchasing agreements, the State of Maryland Purchasing Group, or another district's procured contract without further documenting their purchases. Effect: Purchases could be made that did not adhere to the Code of Federal Regulations, Part 200 Subpart D Procurement Standards. Recommendation: We recommend that the Board's procurement policy be followed as to required documentation for each purchase. Views of Responsible Officials and Planned Corrective Action: Finance will meet with purchasing agents to communicate procurement requirements, including documentation requirements, to avoid future misinterpretations and noncompliance with the Board’s approved procurement policy.
2024-003 Documentation of Procurement Procedures Federal Programs: All Major Programs Criteria: Management's procurement policy exceeds requirements under the Code of Federal Regulations, Part 200 Subpart D Procurement Standards. That policy requires that justification of the use of sole sourcing or noncompetitive proposals must be documented and retained and research on availability of multiple sources must be documented and retained. Further, any initial solicitations from multiple sources which are concluded to be inadequate, and such reasoning, must be documented. Condition: Management has not adequately documented procedures related to noncompetitive or sole source procurements. existing cooperative purchasing agreements, the State of Maryland Purchasing Group, or another district's procured contract without further documenting their purchases. Effect: Purchases could be made that did not adhere to the Code of Federal Regulations, Part 200 Subpart D Procurement Standards. Recommendation: We recommend that the Board's procurement policy be followed as to required documentation for each purchase. Views of Responsible Officials and Planned Corrective Action: Finance will meet with purchasing agents to communicate procurement requirements, including documentation requirements, to avoid future misinterpretations and noncompliance with the Board’s approved procurement policy.
2024-003 Documentation of Procurement Procedures Federal Programs: All Major Programs Criteria: Management's procurement policy exceeds requirements under the Code of Federal Regulations, Part 200 Subpart D Procurement Standards. That policy requires that justification of the use of sole sourcing or noncompetitive proposals must be documented and retained and research on availability of multiple sources must be documented and retained. Further, any initial solicitations from multiple sources which are concluded to be inadequate, and such reasoning, must be documented. Condition: Management has not adequately documented procedures related to noncompetitive or sole source procurements. existing cooperative purchasing agreements, the State of Maryland Purchasing Group, or another district's procured contract without further documenting their purchases. Effect: Purchases could be made that did not adhere to the Code of Federal Regulations, Part 200 Subpart D Procurement Standards. Recommendation: We recommend that the Board's procurement policy be followed as to required documentation for each purchase. Views of Responsible Officials and Planned Corrective Action: Finance will meet with purchasing agents to communicate procurement requirements, including documentation requirements, to avoid future misinterpretations and noncompliance with the Board’s approved procurement policy.
2024-003 Documentation of Procurement Procedures Federal Programs: All Major Programs Criteria: Management's procurement policy exceeds requirements under the Code of Federal Regulations, Part 200 Subpart D Procurement Standards. That policy requires that justification of the use of sole sourcing or noncompetitive proposals must be documented and retained and research on availability of multiple sources must be documented and retained. Further, any initial solicitations from multiple sources which are concluded to be inadequate, and such reasoning, must be documented. Condition: Management has not adequately documented procedures related to noncompetitive or sole source procurements. existing cooperative purchasing agreements, the State of Maryland Purchasing Group, or another district's procured contract without further documenting their purchases. Effect: Purchases could be made that did not adhere to the Code of Federal Regulations, Part 200 Subpart D Procurement Standards. Recommendation: We recommend that the Board's procurement policy be followed as to required documentation for each purchase. Views of Responsible Officials and Planned Corrective Action: Finance will meet with purchasing agents to communicate procurement requirements, including documentation requirements, to avoid future misinterpretations and noncompliance with the Board’s approved procurement policy.
2024-003 Documentation of Procurement Procedures Federal Programs: All Major Programs Criteria: Management's procurement policy exceeds requirements under the Code of Federal Regulations, Part 200 Subpart D Procurement Standards. That policy requires that justification of the use of sole sourcing or noncompetitive proposals must be documented and retained and research on availability of multiple sources must be documented and retained. Further, any initial solicitations from multiple sources which are concluded to be inadequate, and such reasoning, must be documented. Condition: Management has not adequately documented procedures related to noncompetitive or sole source procurements. existing cooperative purchasing agreements, the State of Maryland Purchasing Group, or another district's procured contract without further documenting their purchases. Effect: Purchases could be made that did not adhere to the Code of Federal Regulations, Part 200 Subpart D Procurement Standards. Recommendation: We recommend that the Board's procurement policy be followed as to required documentation for each purchase. Views of Responsible Officials and Planned Corrective Action: Finance will meet with purchasing agents to communicate procurement requirements, including documentation requirements, to avoid future misinterpretations and noncompliance with the Board’s approved procurement policy.
2024-003 Documentation of Procurement Procedures Federal Programs: All Major Programs Criteria: Management's procurement policy exceeds requirements under the Code of Federal Regulations, Part 200 Subpart D Procurement Standards. That policy requires that justification of the use of sole sourcing or noncompetitive proposals must be documented and retained and research on availability of multiple sources must be documented and retained. Further, any initial solicitations from multiple sources which are concluded to be inadequate, and such reasoning, must be documented. Condition: Management has not adequately documented procedures related to noncompetitive or sole source procurements. existing cooperative purchasing agreements, the State of Maryland Purchasing Group, or another district's procured contract without further documenting their purchases. Effect: Purchases could be made that did not adhere to the Code of Federal Regulations, Part 200 Subpart D Procurement Standards. Recommendation: We recommend that the Board's procurement policy be followed as to required documentation for each purchase. Views of Responsible Officials and Planned Corrective Action: Finance will meet with purchasing agents to communicate procurement requirements, including documentation requirements, to avoid future misinterpretations and noncompliance with the Board’s approved procurement policy.
2024-003 Documentation of Procurement Procedures Federal Programs: All Major Programs Criteria: Management's procurement policy exceeds requirements under the Code of Federal Regulations, Part 200 Subpart D Procurement Standards. That policy requires that justification of the use of sole sourcing or noncompetitive proposals must be documented and retained and research on availability of multiple sources must be documented and retained. Further, any initial solicitations from multiple sources which are concluded to be inadequate, and such reasoning, must be documented. Condition: Management has not adequately documented procedures related to noncompetitive or sole source procurements. existing cooperative purchasing agreements, the State of Maryland Purchasing Group, or another district's procured contract without further documenting their purchases. Effect: Purchases could be made that did not adhere to the Code of Federal Regulations, Part 200 Subpart D Procurement Standards. Recommendation: We recommend that the Board's procurement policy be followed as to required documentation for each purchase. Views of Responsible Officials and Planned Corrective Action: Finance will meet with purchasing agents to communicate procurement requirements, including documentation requirements, to avoid future misinterpretations and noncompliance with the Board’s approved procurement policy.
2024-003 Documentation of Procurement Procedures Federal Programs: All Major Programs Criteria: Management's procurement policy exceeds requirements under the Code of Federal Regulations, Part 200 Subpart D Procurement Standards. That policy requires that justification of the use of sole sourcing or noncompetitive proposals must be documented and retained and research on availability of multiple sources must be documented and retained. Further, any initial solicitations from multiple sources which are concluded to be inadequate, and such reasoning, must be documented. Condition: Management has not adequately documented procedures related to noncompetitive or sole source procurements. existing cooperative purchasing agreements, the State of Maryland Purchasing Group, or another district's procured contract without further documenting their purchases. Effect: Purchases could be made that did not adhere to the Code of Federal Regulations, Part 200 Subpart D Procurement Standards. Recommendation: We recommend that the Board's procurement policy be followed as to required documentation for each purchase. Views of Responsible Officials and Planned Corrective Action: Finance will meet with purchasing agents to communicate procurement requirements, including documentation requirements, to avoid future misinterpretations and noncompliance with the Board’s approved procurement policy.
2024-003 Documentation of Procurement Procedures Federal Programs: All Major Programs Criteria: Management's procurement policy exceeds requirements under the Code of Federal Regulations, Part 200 Subpart D Procurement Standards. That policy requires that justification of the use of sole sourcing or noncompetitive proposals must be documented and retained and research on availability of multiple sources must be documented and retained. Further, any initial solicitations from multiple sources which are concluded to be inadequate, and such reasoning, must be documented. Condition: Management has not adequately documented procedures related to noncompetitive or sole source procurements. existing cooperative purchasing agreements, the State of Maryland Purchasing Group, or another district's procured contract without further documenting their purchases. Effect: Purchases could be made that did not adhere to the Code of Federal Regulations, Part 200 Subpart D Procurement Standards. Recommendation: We recommend that the Board's procurement policy be followed as to required documentation for each purchase. Views of Responsible Officials and Planned Corrective Action: Finance will meet with purchasing agents to communicate procurement requirements, including documentation requirements, to avoid future misinterpretations and noncompliance with the Board’s approved procurement policy.
2024-003 Documentation of Procurement Procedures Federal Programs: All Major Programs Criteria: Management's procurement policy exceeds requirements under the Code of Federal Regulations, Part 200 Subpart D Procurement Standards. That policy requires that justification of the use of sole sourcing or noncompetitive proposals must be documented and retained and research on availability of multiple sources must be documented and retained. Further, any initial solicitations from multiple sources which are concluded to be inadequate, and such reasoning, must be documented. Condition: Management has not adequately documented procedures related to noncompetitive or sole source procurements. existing cooperative purchasing agreements, the State of Maryland Purchasing Group, or another district's procured contract without further documenting their purchases. Effect: Purchases could be made that did not adhere to the Code of Federal Regulations, Part 200 Subpart D Procurement Standards. Recommendation: We recommend that the Board's procurement policy be followed as to required documentation for each purchase. Views of Responsible Officials and Planned Corrective Action: Finance will meet with purchasing agents to communicate procurement requirements, including documentation requirements, to avoid future misinterpretations and noncompliance with the Board’s approved procurement policy.
2024-003 Documentation of Procurement Procedures Federal Programs: All Major Programs Criteria: Management's procurement policy exceeds requirements under the Code of Federal Regulations, Part 200 Subpart D Procurement Standards. That policy requires that justification of the use of sole sourcing or noncompetitive proposals must be documented and retained and research on availability of multiple sources must be documented and retained. Further, any initial solicitations from multiple sources which are concluded to be inadequate, and such reasoning, must be documented. Condition: Management has not adequately documented procedures related to noncompetitive or sole source procurements. existing cooperative purchasing agreements, the State of Maryland Purchasing Group, or another district's procured contract without further documenting their purchases. Effect: Purchases could be made that did not adhere to the Code of Federal Regulations, Part 200 Subpart D Procurement Standards. Recommendation: We recommend that the Board's procurement policy be followed as to required documentation for each purchase. Views of Responsible Officials and Planned Corrective Action: Finance will meet with purchasing agents to communicate procurement requirements, including documentation requirements, to avoid future misinterpretations and noncompliance with the Board’s approved procurement policy.
2024-003 Documentation of Procurement Procedures Federal Programs: All Major Programs Criteria: Management's procurement policy exceeds requirements under the Code of Federal Regulations, Part 200 Subpart D Procurement Standards. That policy requires that justification of the use of sole sourcing or noncompetitive proposals must be documented and retained and research on availability of multiple sources must be documented and retained. Further, any initial solicitations from multiple sources which are concluded to be inadequate, and such reasoning, must be documented. Condition: Management has not adequately documented procedures related to noncompetitive or sole source procurements. existing cooperative purchasing agreements, the State of Maryland Purchasing Group, or another district's procured contract without further documenting their purchases. Effect: Purchases could be made that did not adhere to the Code of Federal Regulations, Part 200 Subpart D Procurement Standards. Recommendation: We recommend that the Board's procurement policy be followed as to required documentation for each purchase. Views of Responsible Officials and Planned Corrective Action: Finance will meet with purchasing agents to communicate procurement requirements, including documentation requirements, to avoid future misinterpretations and noncompliance with the Board’s approved procurement policy.
2024-003 Documentation of Procurement Procedures Federal Programs: All Major Programs Criteria: Management's procurement policy exceeds requirements under the Code of Federal Regulations, Part 200 Subpart D Procurement Standards. That policy requires that justification of the use of sole sourcing or noncompetitive proposals must be documented and retained and research on availability of multiple sources must be documented and retained. Further, any initial solicitations from multiple sources which are concluded to be inadequate, and such reasoning, must be documented. Condition: Management has not adequately documented procedures related to noncompetitive or sole source procurements. existing cooperative purchasing agreements, the State of Maryland Purchasing Group, or another district's procured contract without further documenting their purchases. Effect: Purchases could be made that did not adhere to the Code of Federal Regulations, Part 200 Subpart D Procurement Standards. Recommendation: We recommend that the Board's procurement policy be followed as to required documentation for each purchase. Views of Responsible Officials and Planned Corrective Action: Finance will meet with purchasing agents to communicate procurement requirements, including documentation requirements, to avoid future misinterpretations and noncompliance with the Board’s approved procurement policy.
2024-003 Documentation of Procurement Procedures Federal Programs: All Major Programs Criteria: Management's procurement policy exceeds requirements under the Code of Federal Regulations, Part 200 Subpart D Procurement Standards. That policy requires that justification of the use of sole sourcing or noncompetitive proposals must be documented and retained and research on availability of multiple sources must be documented and retained. Further, any initial solicitations from multiple sources which are concluded to be inadequate, and such reasoning, must be documented. Condition: Management has not adequately documented procedures related to noncompetitive or sole source procurements. existing cooperative purchasing agreements, the State of Maryland Purchasing Group, or another district's procured contract without further documenting their purchases. Effect: Purchases could be made that did not adhere to the Code of Federal Regulations, Part 200 Subpart D Procurement Standards. Recommendation: We recommend that the Board's procurement policy be followed as to required documentation for each purchase. Views of Responsible Officials and Planned Corrective Action: Finance will meet with purchasing agents to communicate procurement requirements, including documentation requirements, to avoid future misinterpretations and noncompliance with the Board’s approved procurement policy.
2024-003 Documentation of Procurement Procedures Federal Programs: All Major Programs Criteria: Management's procurement policy exceeds requirements under the Code of Federal Regulations, Part 200 Subpart D Procurement Standards. That policy requires that justification of the use of sole sourcing or noncompetitive proposals must be documented and retained and research on availability of multiple sources must be documented and retained. Further, any initial solicitations from multiple sources which are concluded to be inadequate, and such reasoning, must be documented. Condition: Management has not adequately documented procedures related to noncompetitive or sole source procurements. existing cooperative purchasing agreements, the State of Maryland Purchasing Group, or another district's procured contract without further documenting their purchases. Effect: Purchases could be made that did not adhere to the Code of Federal Regulations, Part 200 Subpart D Procurement Standards. Recommendation: We recommend that the Board's procurement policy be followed as to required documentation for each purchase. Views of Responsible Officials and Planned Corrective Action: Finance will meet with purchasing agents to communicate procurement requirements, including documentation requirements, to avoid future misinterpretations and noncompliance with the Board’s approved procurement policy.
2024-003 Documentation of Procurement Procedures Federal Programs: All Major Programs Criteria: Management's procurement policy exceeds requirements under the Code of Federal Regulations, Part 200 Subpart D Procurement Standards. That policy requires that justification of the use of sole sourcing or noncompetitive proposals must be documented and retained and research on availability of multiple sources must be documented and retained. Further, any initial solicitations from multiple sources which are concluded to be inadequate, and such reasoning, must be documented. Condition: Management has not adequately documented procedures related to noncompetitive or sole source procurements. existing cooperative purchasing agreements, the State of Maryland Purchasing Group, or another district's procured contract without further documenting their purchases. Effect: Purchases could be made that did not adhere to the Code of Federal Regulations, Part 200 Subpart D Procurement Standards. Recommendation: We recommend that the Board's procurement policy be followed as to required documentation for each purchase. Views of Responsible Officials and Planned Corrective Action: Finance will meet with purchasing agents to communicate procurement requirements, including documentation requirements, to avoid future misinterpretations and noncompliance with the Board’s approved procurement policy.
2024-003 Documentation of Procurement Procedures Federal Programs: All Major Programs Criteria: Management's procurement policy exceeds requirements under the Code of Federal Regulations, Part 200 Subpart D Procurement Standards. That policy requires that justification of the use of sole sourcing or noncompetitive proposals must be documented and retained and research on availability of multiple sources must be documented and retained. Further, any initial solicitations from multiple sources which are concluded to be inadequate, and such reasoning, must be documented. Condition: Management has not adequately documented procedures related to noncompetitive or sole source procurements. existing cooperative purchasing agreements, the State of Maryland Purchasing Group, or another district's procured contract without further documenting their purchases. Effect: Purchases could be made that did not adhere to the Code of Federal Regulations, Part 200 Subpart D Procurement Standards. Recommendation: We recommend that the Board's procurement policy be followed as to required documentation for each purchase. Views of Responsible Officials and Planned Corrective Action: Finance will meet with purchasing agents to communicate procurement requirements, including documentation requirements, to avoid future misinterpretations and noncompliance with the Board’s approved procurement policy.
2024-003 Documentation of Procurement Procedures Federal Programs: All Major Programs Criteria: Management's procurement policy exceeds requirements under the Code of Federal Regulations, Part 200 Subpart D Procurement Standards. That policy requires that justification of the use of sole sourcing or noncompetitive proposals must be documented and retained and research on availability of multiple sources must be documented and retained. Further, any initial solicitations from multiple sources which are concluded to be inadequate, and such reasoning, must be documented. Condition: Management has not adequately documented procedures related to noncompetitive or sole source procurements. existing cooperative purchasing agreements, the State of Maryland Purchasing Group, or another district's procured contract without further documenting their purchases. Effect: Purchases could be made that did not adhere to the Code of Federal Regulations, Part 200 Subpart D Procurement Standards. Recommendation: We recommend that the Board's procurement policy be followed as to required documentation for each purchase. Views of Responsible Officials and Planned Corrective Action: Finance will meet with purchasing agents to communicate procurement requirements, including documentation requirements, to avoid future misinterpretations and noncompliance with the Board’s approved procurement policy.
2024-003 Documentation of Procurement Procedures Federal Programs: All Major Programs Criteria: Management's procurement policy exceeds requirements under the Code of Federal Regulations, Part 200 Subpart D Procurement Standards. That policy requires that justification of the use of sole sourcing or noncompetitive proposals must be documented and retained and research on availability of multiple sources must be documented and retained. Further, any initial solicitations from multiple sources which are concluded to be inadequate, and such reasoning, must be documented. Condition: Management has not adequately documented procedures related to noncompetitive or sole source procurements. existing cooperative purchasing agreements, the State of Maryland Purchasing Group, or another district's procured contract without further documenting their purchases. Effect: Purchases could be made that did not adhere to the Code of Federal Regulations, Part 200 Subpart D Procurement Standards. Recommendation: We recommend that the Board's procurement policy be followed as to required documentation for each purchase. Views of Responsible Officials and Planned Corrective Action: Finance will meet with purchasing agents to communicate procurement requirements, including documentation requirements, to avoid future misinterpretations and noncompliance with the Board’s approved procurement policy.
2024-003 Documentation of Procurement Procedures Federal Programs: All Major Programs Criteria: Management's procurement policy exceeds requirements under the Code of Federal Regulations, Part 200 Subpart D Procurement Standards. That policy requires that justification of the use of sole sourcing or noncompetitive proposals must be documented and retained and research on availability of multiple sources must be documented and retained. Further, any initial solicitations from multiple sources which are concluded to be inadequate, and such reasoning, must be documented. Condition: Management has not adequately documented procedures related to noncompetitive or sole source procurements. existing cooperative purchasing agreements, the State of Maryland Purchasing Group, or another district's procured contract without further documenting their purchases. Effect: Purchases could be made that did not adhere to the Code of Federal Regulations, Part 200 Subpart D Procurement Standards. Recommendation: We recommend that the Board's procurement policy be followed as to required documentation for each purchase. Views of Responsible Officials and Planned Corrective Action: Finance will meet with purchasing agents to communicate procurement requirements, including documentation requirements, to avoid future misinterpretations and noncompliance with the Board’s approved procurement policy.
2024-003 Documentation of Procurement Procedures Federal Programs: All Major Programs Criteria: Management's procurement policy exceeds requirements under the Code of Federal Regulations, Part 200 Subpart D Procurement Standards. That policy requires that justification of the use of sole sourcing or noncompetitive proposals must be documented and retained and research on availability of multiple sources must be documented and retained. Further, any initial solicitations from multiple sources which are concluded to be inadequate, and such reasoning, must be documented. Condition: Management has not adequately documented procedures related to noncompetitive or sole source procurements. existing cooperative purchasing agreements, the State of Maryland Purchasing Group, or another district's procured contract without further documenting their purchases. Effect: Purchases could be made that did not adhere to the Code of Federal Regulations, Part 200 Subpart D Procurement Standards. Recommendation: We recommend that the Board's procurement policy be followed as to required documentation for each purchase. Views of Responsible Officials and Planned Corrective Action: Finance will meet with purchasing agents to communicate procurement requirements, including documentation requirements, to avoid future misinterpretations and noncompliance with the Board’s approved procurement policy.
2024-003 Documentation of Procurement Procedures Federal Programs: All Major Programs Criteria: Management's procurement policy exceeds requirements under the Code of Federal Regulations, Part 200 Subpart D Procurement Standards. That policy requires that justification of the use of sole sourcing or noncompetitive proposals must be documented and retained and research on availability of multiple sources must be documented and retained. Further, any initial solicitations from multiple sources which are concluded to be inadequate, and such reasoning, must be documented. Condition: Management has not adequately documented procedures related to noncompetitive or sole source procurements. existing cooperative purchasing agreements, the State of Maryland Purchasing Group, or another district's procured contract without further documenting their purchases. Effect: Purchases could be made that did not adhere to the Code of Federal Regulations, Part 200 Subpart D Procurement Standards. Recommendation: We recommend that the Board's procurement policy be followed as to required documentation for each purchase. Views of Responsible Officials and Planned Corrective Action: Finance will meet with purchasing agents to communicate procurement requirements, including documentation requirements, to avoid future misinterpretations and noncompliance with the Board’s approved procurement policy.
2024-003 Documentation of Procurement Procedures Federal Programs: All Major Programs Criteria: Management's procurement policy exceeds requirements under the Code of Federal Regulations, Part 200 Subpart D Procurement Standards. That policy requires that justification of the use of sole sourcing or noncompetitive proposals must be documented and retained and research on availability of multiple sources must be documented and retained. Further, any initial solicitations from multiple sources which are concluded to be inadequate, and such reasoning, must be documented. Condition: Management has not adequately documented procedures related to noncompetitive or sole source procurements. existing cooperative purchasing agreements, the State of Maryland Purchasing Group, or another district's procured contract without further documenting their purchases. Effect: Purchases could be made that did not adhere to the Code of Federal Regulations, Part 200 Subpart D Procurement Standards. Recommendation: We recommend that the Board's procurement policy be followed as to required documentation for each purchase. Views of Responsible Officials and Planned Corrective Action: Finance will meet with purchasing agents to communicate procurement requirements, including documentation requirements, to avoid future misinterpretations and noncompliance with the Board’s approved procurement policy.
2024-003 Documentation of Procurement Procedures Federal Programs: All Major Programs Criteria: Management's procurement policy exceeds requirements under the Code of Federal Regulations, Part 200 Subpart D Procurement Standards. That policy requires that justification of the use of sole sourcing or noncompetitive proposals must be documented and retained and research on availability of multiple sources must be documented and retained. Further, any initial solicitations from multiple sources which are concluded to be inadequate, and such reasoning, must be documented. Condition: Management has not adequately documented procedures related to noncompetitive or sole source procurements. existing cooperative purchasing agreements, the State of Maryland Purchasing Group, or another district's procured contract without further documenting their purchases. Effect: Purchases could be made that did not adhere to the Code of Federal Regulations, Part 200 Subpart D Procurement Standards. Recommendation: We recommend that the Board's procurement policy be followed as to required documentation for each purchase. Views of Responsible Officials and Planned Corrective Action: Finance will meet with purchasing agents to communicate procurement requirements, including documentation requirements, to avoid future misinterpretations and noncompliance with the Board’s approved procurement policy.
2024-003 Documentation of Procurement Procedures Federal Programs: All Major Programs Criteria: Management's procurement policy exceeds requirements under the Code of Federal Regulations, Part 200 Subpart D Procurement Standards. That policy requires that justification of the use of sole sourcing or noncompetitive proposals must be documented and retained and research on availability of multiple sources must be documented and retained. Further, any initial solicitations from multiple sources which are concluded to be inadequate, and such reasoning, must be documented. Condition: Management has not adequately documented procedures related to noncompetitive or sole source procurements. existing cooperative purchasing agreements, the State of Maryland Purchasing Group, or another district's procured contract without further documenting their purchases. Effect: Purchases could be made that did not adhere to the Code of Federal Regulations, Part 200 Subpart D Procurement Standards. Recommendation: We recommend that the Board's procurement policy be followed as to required documentation for each purchase. Views of Responsible Officials and Planned Corrective Action: Finance will meet with purchasing agents to communicate procurement requirements, including documentation requirements, to avoid future misinterpretations and noncompliance with the Board’s approved procurement policy.
2024-003 Documentation of Procurement Procedures Federal Programs: All Major Programs Criteria: Management's procurement policy exceeds requirements under the Code of Federal Regulations, Part 200 Subpart D Procurement Standards. That policy requires that justification of the use of sole sourcing or noncompetitive proposals must be documented and retained and research on availability of multiple sources must be documented and retained. Further, any initial solicitations from multiple sources which are concluded to be inadequate, and such reasoning, must be documented. Condition: Management has not adequately documented procedures related to noncompetitive or sole source procurements. existing cooperative purchasing agreements, the State of Maryland Purchasing Group, or another district's procured contract without further documenting their purchases. Effect: Purchases could be made that did not adhere to the Code of Federal Regulations, Part 200 Subpart D Procurement Standards. Recommendation: We recommend that the Board's procurement policy be followed as to required documentation for each purchase. Views of Responsible Officials and Planned Corrective Action: Finance will meet with purchasing agents to communicate procurement requirements, including documentation requirements, to avoid future misinterpretations and noncompliance with the Board’s approved procurement policy.
2024-003 Documentation of Procurement Procedures Federal Programs: All Major Programs Criteria: Management's procurement policy exceeds requirements under the Code of Federal Regulations, Part 200 Subpart D Procurement Standards. That policy requires that justification of the use of sole sourcing or noncompetitive proposals must be documented and retained and research on availability of multiple sources must be documented and retained. Further, any initial solicitations from multiple sources which are concluded to be inadequate, and such reasoning, must be documented. Condition: Management has not adequately documented procedures related to noncompetitive or sole source procurements. existing cooperative purchasing agreements, the State of Maryland Purchasing Group, or another district's procured contract without further documenting their purchases. Effect: Purchases could be made that did not adhere to the Code of Federal Regulations, Part 200 Subpart D Procurement Standards. Recommendation: We recommend that the Board's procurement policy be followed as to required documentation for each purchase. Views of Responsible Officials and Planned Corrective Action: Finance will meet with purchasing agents to communicate procurement requirements, including documentation requirements, to avoid future misinterpretations and noncompliance with the Board’s approved procurement policy.
2024-003 Documentation of Procurement Procedures Federal Programs: All Major Programs Criteria: Management's procurement policy exceeds requirements under the Code of Federal Regulations, Part 200 Subpart D Procurement Standards. That policy requires that justification of the use of sole sourcing or noncompetitive proposals must be documented and retained and research on availability of multiple sources must be documented and retained. Further, any initial solicitations from multiple sources which are concluded to be inadequate, and such reasoning, must be documented. Condition: Management has not adequately documented procedures related to noncompetitive or sole source procurements. existing cooperative purchasing agreements, the State of Maryland Purchasing Group, or another district's procured contract without further documenting their purchases. Effect: Purchases could be made that did not adhere to the Code of Federal Regulations, Part 200 Subpart D Procurement Standards. Recommendation: We recommend that the Board's procurement policy be followed as to required documentation for each purchase. Views of Responsible Officials and Planned Corrective Action: Finance will meet with purchasing agents to communicate procurement requirements, including documentation requirements, to avoid future misinterpretations and noncompliance with the Board’s approved procurement policy.
2024-003 Documentation of Procurement Procedures Federal Programs: All Major Programs Criteria: Management's procurement policy exceeds requirements under the Code of Federal Regulations, Part 200 Subpart D Procurement Standards. That policy requires that justification of the use of sole sourcing or noncompetitive proposals must be documented and retained and research on availability of multiple sources must be documented and retained. Further, any initial solicitations from multiple sources which are concluded to be inadequate, and such reasoning, must be documented. Condition: Management has not adequately documented procedures related to noncompetitive or sole source procurements. existing cooperative purchasing agreements, the State of Maryland Purchasing Group, or another district's procured contract without further documenting their purchases. Effect: Purchases could be made that did not adhere to the Code of Federal Regulations, Part 200 Subpart D Procurement Standards. Recommendation: We recommend that the Board's procurement policy be followed as to required documentation for each purchase. Views of Responsible Officials and Planned Corrective Action: Finance will meet with purchasing agents to communicate procurement requirements, including documentation requirements, to avoid future misinterpretations and noncompliance with the Board’s approved procurement policy.
2024-003 Documentation of Procurement Procedures Federal Programs: All Major Programs Criteria: Management's procurement policy exceeds requirements under the Code of Federal Regulations, Part 200 Subpart D Procurement Standards. That policy requires that justification of the use of sole sourcing or noncompetitive proposals must be documented and retained and research on availability of multiple sources must be documented and retained. Further, any initial solicitations from multiple sources which are concluded to be inadequate, and such reasoning, must be documented. Condition: Management has not adequately documented procedures related to noncompetitive or sole source procurements. existing cooperative purchasing agreements, the State of Maryland Purchasing Group, or another district's procured contract without further documenting their purchases. Effect: Purchases could be made that did not adhere to the Code of Federal Regulations, Part 200 Subpart D Procurement Standards. Recommendation: We recommend that the Board's procurement policy be followed as to required documentation for each purchase. Views of Responsible Officials and Planned Corrective Action: Finance will meet with purchasing agents to communicate procurement requirements, including documentation requirements, to avoid future misinterpretations and noncompliance with the Board’s approved procurement policy.
2024-003 Documentation of Procurement Procedures Federal Programs: All Major Programs Criteria: Management's procurement policy exceeds requirements under the Code of Federal Regulations, Part 200 Subpart D Procurement Standards. That policy requires that justification of the use of sole sourcing or noncompetitive proposals must be documented and retained and research on availability of multiple sources must be documented and retained. Further, any initial solicitations from multiple sources which are concluded to be inadequate, and such reasoning, must be documented. Condition: Management has not adequately documented procedures related to noncompetitive or sole source procurements. existing cooperative purchasing agreements, the State of Maryland Purchasing Group, or another district's procured contract without further documenting their purchases. Effect: Purchases could be made that did not adhere to the Code of Federal Regulations, Part 200 Subpart D Procurement Standards. Recommendation: We recommend that the Board's procurement policy be followed as to required documentation for each purchase. Views of Responsible Officials and Planned Corrective Action: Finance will meet with purchasing agents to communicate procurement requirements, including documentation requirements, to avoid future misinterpretations and noncompliance with the Board’s approved procurement policy.
2024-003 Documentation of Procurement Procedures Federal Programs: All Major Programs Criteria: Management's procurement policy exceeds requirements under the Code of Federal Regulations, Part 200 Subpart D Procurement Standards. That policy requires that justification of the use of sole sourcing or noncompetitive proposals must be documented and retained and research on availability of multiple sources must be documented and retained. Further, any initial solicitations from multiple sources which are concluded to be inadequate, and such reasoning, must be documented. Condition: Management has not adequately documented procedures related to noncompetitive or sole source procurements. existing cooperative purchasing agreements, the State of Maryland Purchasing Group, or another district's procured contract without further documenting their purchases. Effect: Purchases could be made that did not adhere to the Code of Federal Regulations, Part 200 Subpart D Procurement Standards. Recommendation: We recommend that the Board's procurement policy be followed as to required documentation for each purchase. Views of Responsible Officials and Planned Corrective Action: Finance will meet with purchasing agents to communicate procurement requirements, including documentation requirements, to avoid future misinterpretations and noncompliance with the Board’s approved procurement policy.
2024-003 Documentation of Procurement Procedures Federal Programs: All Major Programs Criteria: Management's procurement policy exceeds requirements under the Code of Federal Regulations, Part 200 Subpart D Procurement Standards. That policy requires that justification of the use of sole sourcing or noncompetitive proposals must be documented and retained and research on availability of multiple sources must be documented and retained. Further, any initial solicitations from multiple sources which are concluded to be inadequate, and such reasoning, must be documented. Condition: Management has not adequately documented procedures related to noncompetitive or sole source procurements. existing cooperative purchasing agreements, the State of Maryland Purchasing Group, or another district's procured contract without further documenting their purchases. Effect: Purchases could be made that did not adhere to the Code of Federal Regulations, Part 200 Subpart D Procurement Standards. Recommendation: We recommend that the Board's procurement policy be followed as to required documentation for each purchase. Views of Responsible Officials and Planned Corrective Action: Finance will meet with purchasing agents to communicate procurement requirements, including documentation requirements, to avoid future misinterpretations and noncompliance with the Board’s approved procurement policy.
2024-003 Documentation of Procurement Procedures Federal Programs: All Major Programs Criteria: Management's procurement policy exceeds requirements under the Code of Federal Regulations, Part 200 Subpart D Procurement Standards. That policy requires that justification of the use of sole sourcing or noncompetitive proposals must be documented and retained and research on availability of multiple sources must be documented and retained. Further, any initial solicitations from multiple sources which are concluded to be inadequate, and such reasoning, must be documented. Condition: Management has not adequately documented procedures related to noncompetitive or sole source procurements. existing cooperative purchasing agreements, the State of Maryland Purchasing Group, or another district's procured contract without further documenting their purchases. Effect: Purchases could be made that did not adhere to the Code of Federal Regulations, Part 200 Subpart D Procurement Standards. Recommendation: We recommend that the Board's procurement policy be followed as to required documentation for each purchase. Views of Responsible Officials and Planned Corrective Action: Finance will meet with purchasing agents to communicate procurement requirements, including documentation requirements, to avoid future misinterpretations and noncompliance with the Board’s approved procurement policy.
2024-003 Documentation of Procurement Procedures Federal Programs: All Major Programs Criteria: Management's procurement policy exceeds requirements under the Code of Federal Regulations, Part 200 Subpart D Procurement Standards. That policy requires that justification of the use of sole sourcing or noncompetitive proposals must be documented and retained and research on availability of multiple sources must be documented and retained. Further, any initial solicitations from multiple sources which are concluded to be inadequate, and such reasoning, must be documented. Condition: Management has not adequately documented procedures related to noncompetitive or sole source procurements. existing cooperative purchasing agreements, the State of Maryland Purchasing Group, or another district's procured contract without further documenting their purchases. Effect: Purchases could be made that did not adhere to the Code of Federal Regulations, Part 200 Subpart D Procurement Standards. Recommendation: We recommend that the Board's procurement policy be followed as to required documentation for each purchase. Views of Responsible Officials and Planned Corrective Action: Finance will meet with purchasing agents to communicate procurement requirements, including documentation requirements, to avoid future misinterpretations and noncompliance with the Board’s approved procurement policy.
2024-003 Documentation of Procurement Procedures Federal Programs: All Major Programs Criteria: Management's procurement policy exceeds requirements under the Code of Federal Regulations, Part 200 Subpart D Procurement Standards. That policy requires that justification of the use of sole sourcing or noncompetitive proposals must be documented and retained and research on availability of multiple sources must be documented and retained. Further, any initial solicitations from multiple sources which are concluded to be inadequate, and such reasoning, must be documented. Condition: Management has not adequately documented procedures related to noncompetitive or sole source procurements. existing cooperative purchasing agreements, the State of Maryland Purchasing Group, or another district's procured contract without further documenting their purchases. Effect: Purchases could be made that did not adhere to the Code of Federal Regulations, Part 200 Subpart D Procurement Standards. Recommendation: We recommend that the Board's procurement policy be followed as to required documentation for each purchase. Views of Responsible Officials and Planned Corrective Action: Finance will meet with purchasing agents to communicate procurement requirements, including documentation requirements, to avoid future misinterpretations and noncompliance with the Board’s approved procurement policy.
2024-003 Documentation of Procurement Procedures Federal Programs: All Major Programs Criteria: Management's procurement policy exceeds requirements under the Code of Federal Regulations, Part 200 Subpart D Procurement Standards. That policy requires that justification of the use of sole sourcing or noncompetitive proposals must be documented and retained and research on availability of multiple sources must be documented and retained. Further, any initial solicitations from multiple sources which are concluded to be inadequate, and such reasoning, must be documented. Condition: Management has not adequately documented procedures related to noncompetitive or sole source procurements. existing cooperative purchasing agreements, the State of Maryland Purchasing Group, or another district's procured contract without further documenting their purchases. Effect: Purchases could be made that did not adhere to the Code of Federal Regulations, Part 200 Subpart D Procurement Standards. Recommendation: We recommend that the Board's procurement policy be followed as to required documentation for each purchase. Views of Responsible Officials and Planned Corrective Action: Finance will meet with purchasing agents to communicate procurement requirements, including documentation requirements, to avoid future misinterpretations and noncompliance with the Board’s approved procurement policy.
2024-003 Documentation of Procurement Procedures Federal Programs: All Major Programs Criteria: Management's procurement policy exceeds requirements under the Code of Federal Regulations, Part 200 Subpart D Procurement Standards. That policy requires that justification of the use of sole sourcing or noncompetitive proposals must be documented and retained and research on availability of multiple sources must be documented and retained. Further, any initial solicitations from multiple sources which are concluded to be inadequate, and such reasoning, must be documented. Condition: Management has not adequately documented procedures related to noncompetitive or sole source procurements. existing cooperative purchasing agreements, the State of Maryland Purchasing Group, or another district's procured contract without further documenting their purchases. Effect: Purchases could be made that did not adhere to the Code of Federal Regulations, Part 200 Subpart D Procurement Standards. Recommendation: We recommend that the Board's procurement policy be followed as to required documentation for each purchase. Views of Responsible Officials and Planned Corrective Action: Finance will meet with purchasing agents to communicate procurement requirements, including documentation requirements, to avoid future misinterpretations and noncompliance with the Board’s approved procurement policy.
2024-003 Documentation of Procurement Procedures Federal Programs: All Major Programs Criteria: Management's procurement policy exceeds requirements under the Code of Federal Regulations, Part 200 Subpart D Procurement Standards. That policy requires that justification of the use of sole sourcing or noncompetitive proposals must be documented and retained and research on availability of multiple sources must be documented and retained. Further, any initial solicitations from multiple sources which are concluded to be inadequate, and such reasoning, must be documented. Condition: Management has not adequately documented procedures related to noncompetitive or sole source procurements. existing cooperative purchasing agreements, the State of Maryland Purchasing Group, or another district's procured contract without further documenting their purchases. Effect: Purchases could be made that did not adhere to the Code of Federal Regulations, Part 200 Subpart D Procurement Standards. Recommendation: We recommend that the Board's procurement policy be followed as to required documentation for each purchase. Views of Responsible Officials and Planned Corrective Action: Finance will meet with purchasing agents to communicate procurement requirements, including documentation requirements, to avoid future misinterpretations and noncompliance with the Board’s approved procurement policy.
2024-003 Documentation of Procurement Procedures Federal Programs: All Major Programs Criteria: Management's procurement policy exceeds requirements under the Code of Federal Regulations, Part 200 Subpart D Procurement Standards. That policy requires that justification of the use of sole sourcing or noncompetitive proposals must be documented and retained and research on availability of multiple sources must be documented and retained. Further, any initial solicitations from multiple sources which are concluded to be inadequate, and such reasoning, must be documented. Condition: Management has not adequately documented procedures related to noncompetitive or sole source procurements. existing cooperative purchasing agreements, the State of Maryland Purchasing Group, or another district's procured contract without further documenting their purchases. Effect: Purchases could be made that did not adhere to the Code of Federal Regulations, Part 200 Subpart D Procurement Standards. Recommendation: We recommend that the Board's procurement policy be followed as to required documentation for each purchase. Views of Responsible Officials and Planned Corrective Action: Finance will meet with purchasing agents to communicate procurement requirements, including documentation requirements, to avoid future misinterpretations and noncompliance with the Board’s approved procurement policy.
2024-003 Documentation of Procurement Procedures Federal Programs: All Major Programs Criteria: Management's procurement policy exceeds requirements under the Code of Federal Regulations, Part 200 Subpart D Procurement Standards. That policy requires that justification of the use of sole sourcing or noncompetitive proposals must be documented and retained and research on availability of multiple sources must be documented and retained. Further, any initial solicitations from multiple sources which are concluded to be inadequate, and such reasoning, must be documented. Condition: Management has not adequately documented procedures related to noncompetitive or sole source procurements. existing cooperative purchasing agreements, the State of Maryland Purchasing Group, or another district's procured contract without further documenting their purchases. Effect: Purchases could be made that did not adhere to the Code of Federal Regulations, Part 200 Subpart D Procurement Standards. Recommendation: We recommend that the Board's procurement policy be followed as to required documentation for each purchase. Views of Responsible Officials and Planned Corrective Action: Finance will meet with purchasing agents to communicate procurement requirements, including documentation requirements, to avoid future misinterpretations and noncompliance with the Board’s approved procurement policy.
2024-003 Documentation of Procurement Procedures Federal Programs: All Major Programs Criteria: Management's procurement policy exceeds requirements under the Code of Federal Regulations, Part 200 Subpart D Procurement Standards. That policy requires that justification of the use of sole sourcing or noncompetitive proposals must be documented and retained and research on availability of multiple sources must be documented and retained. Further, any initial solicitations from multiple sources which are concluded to be inadequate, and such reasoning, must be documented. Condition: Management has not adequately documented procedures related to noncompetitive or sole source procurements. existing cooperative purchasing agreements, the State of Maryland Purchasing Group, or another district's procured contract without further documenting their purchases. Effect: Purchases could be made that did not adhere to the Code of Federal Regulations, Part 200 Subpart D Procurement Standards. Recommendation: We recommend that the Board's procurement policy be followed as to required documentation for each purchase. Views of Responsible Officials and Planned Corrective Action: Finance will meet with purchasing agents to communicate procurement requirements, including documentation requirements, to avoid future misinterpretations and noncompliance with the Board’s approved procurement policy.
2024-003 Documentation of Procurement Procedures Federal Programs: All Major Programs Criteria: Management's procurement policy exceeds requirements under the Code of Federal Regulations, Part 200 Subpart D Procurement Standards. That policy requires that justification of the use of sole sourcing or noncompetitive proposals must be documented and retained and research on availability of multiple sources must be documented and retained. Further, any initial solicitations from multiple sources which are concluded to be inadequate, and such reasoning, must be documented. Condition: Management has not adequately documented procedures related to noncompetitive or sole source procurements. existing cooperative purchasing agreements, the State of Maryland Purchasing Group, or another district's procured contract without further documenting their purchases. Effect: Purchases could be made that did not adhere to the Code of Federal Regulations, Part 200 Subpart D Procurement Standards. Recommendation: We recommend that the Board's procurement policy be followed as to required documentation for each purchase. Views of Responsible Officials and Planned Corrective Action: Finance will meet with purchasing agents to communicate procurement requirements, including documentation requirements, to avoid future misinterpretations and noncompliance with the Board’s approved procurement policy.
2024-003 Documentation of Procurement Procedures Federal Programs: All Major Programs Criteria: Management's procurement policy exceeds requirements under the Code of Federal Regulations, Part 200 Subpart D Procurement Standards. That policy requires that justification of the use of sole sourcing or noncompetitive proposals must be documented and retained and research on availability of multiple sources must be documented and retained. Further, any initial solicitations from multiple sources which are concluded to be inadequate, and such reasoning, must be documented. Condition: Management has not adequately documented procedures related to noncompetitive or sole source procurements. existing cooperative purchasing agreements, the State of Maryland Purchasing Group, or another district's procured contract without further documenting their purchases. Effect: Purchases could be made that did not adhere to the Code of Federal Regulations, Part 200 Subpart D Procurement Standards. Recommendation: We recommend that the Board's procurement policy be followed as to required documentation for each purchase. Views of Responsible Officials and Planned Corrective Action: Finance will meet with purchasing agents to communicate procurement requirements, including documentation requirements, to avoid future misinterpretations and noncompliance with the Board’s approved procurement policy.
2024-003 Documentation of Procurement Procedures Federal Programs: All Major Programs Criteria: Management's procurement policy exceeds requirements under the Code of Federal Regulations, Part 200 Subpart D Procurement Standards. That policy requires that justification of the use of sole sourcing or noncompetitive proposals must be documented and retained and research on availability of multiple sources must be documented and retained. Further, any initial solicitations from multiple sources which are concluded to be inadequate, and such reasoning, must be documented. Condition: Management has not adequately documented procedures related to noncompetitive or sole source procurements. existing cooperative purchasing agreements, the State of Maryland Purchasing Group, or another district's procured contract without further documenting their purchases. Effect: Purchases could be made that did not adhere to the Code of Federal Regulations, Part 200 Subpart D Procurement Standards. Recommendation: We recommend that the Board's procurement policy be followed as to required documentation for each purchase. Views of Responsible Officials and Planned Corrective Action: Finance will meet with purchasing agents to communicate procurement requirements, including documentation requirements, to avoid future misinterpretations and noncompliance with the Board’s approved procurement policy.
2024-003 Documentation of Procurement Procedures Federal Programs: All Major Programs Criteria: Management's procurement policy exceeds requirements under the Code of Federal Regulations, Part 200 Subpart D Procurement Standards. That policy requires that justification of the use of sole sourcing or noncompetitive proposals must be documented and retained and research on availability of multiple sources must be documented and retained. Further, any initial solicitations from multiple sources which are concluded to be inadequate, and such reasoning, must be documented. Condition: Management has not adequately documented procedures related to noncompetitive or sole source procurements. existing cooperative purchasing agreements, the State of Maryland Purchasing Group, or another district's procured contract without further documenting their purchases. Effect: Purchases could be made that did not adhere to the Code of Federal Regulations, Part 200 Subpart D Procurement Standards. Recommendation: We recommend that the Board's procurement policy be followed as to required documentation for each purchase. Views of Responsible Officials and Planned Corrective Action: Finance will meet with purchasing agents to communicate procurement requirements, including documentation requirements, to avoid future misinterpretations and noncompliance with the Board’s approved procurement policy.
2024-003 Documentation of Procurement Procedures Federal Programs: All Major Programs Criteria: Management's procurement policy exceeds requirements under the Code of Federal Regulations, Part 200 Subpart D Procurement Standards. That policy requires that justification of the use of sole sourcing or noncompetitive proposals must be documented and retained and research on availability of multiple sources must be documented and retained. Further, any initial solicitations from multiple sources which are concluded to be inadequate, and such reasoning, must be documented. Condition: Management has not adequately documented procedures related to noncompetitive or sole source procurements. existing cooperative purchasing agreements, the State of Maryland Purchasing Group, or another district's procured contract without further documenting their purchases. Effect: Purchases could be made that did not adhere to the Code of Federal Regulations, Part 200 Subpart D Procurement Standards. Recommendation: We recommend that the Board's procurement policy be followed as to required documentation for each purchase. Views of Responsible Officials and Planned Corrective Action: Finance will meet with purchasing agents to communicate procurement requirements, including documentation requirements, to avoid future misinterpretations and noncompliance with the Board’s approved procurement policy.
2024-003 Documentation of Procurement Procedures Federal Programs: All Major Programs Criteria: Management's procurement policy exceeds requirements under the Code of Federal Regulations, Part 200 Subpart D Procurement Standards. That policy requires that justification of the use of sole sourcing or noncompetitive proposals must be documented and retained and research on availability of multiple sources must be documented and retained. Further, any initial solicitations from multiple sources which are concluded to be inadequate, and such reasoning, must be documented. Condition: Management has not adequately documented procedures related to noncompetitive or sole source procurements. existing cooperative purchasing agreements, the State of Maryland Purchasing Group, or another district's procured contract without further documenting their purchases. Effect: Purchases could be made that did not adhere to the Code of Federal Regulations, Part 200 Subpart D Procurement Standards. Recommendation: We recommend that the Board's procurement policy be followed as to required documentation for each purchase. Views of Responsible Officials and Planned Corrective Action: Finance will meet with purchasing agents to communicate procurement requirements, including documentation requirements, to avoid future misinterpretations and noncompliance with the Board’s approved procurement policy.
2024-003 Documentation of Procurement Procedures Federal Programs: All Major Programs Criteria: Management's procurement policy exceeds requirements under the Code of Federal Regulations, Part 200 Subpart D Procurement Standards. That policy requires that justification of the use of sole sourcing or noncompetitive proposals must be documented and retained and research on availability of multiple sources must be documented and retained. Further, any initial solicitations from multiple sources which are concluded to be inadequate, and such reasoning, must be documented. Condition: Management has not adequately documented procedures related to noncompetitive or sole source procurements. existing cooperative purchasing agreements, the State of Maryland Purchasing Group, or another district's procured contract without further documenting their purchases. Effect: Purchases could be made that did not adhere to the Code of Federal Regulations, Part 200 Subpart D Procurement Standards. Recommendation: We recommend that the Board's procurement policy be followed as to required documentation for each purchase. Views of Responsible Officials and Planned Corrective Action: Finance will meet with purchasing agents to communicate procurement requirements, including documentation requirements, to avoid future misinterpretations and noncompliance with the Board’s approved procurement policy.
2024-003 Documentation of Procurement Procedures Federal Programs: All Major Programs Criteria: Management's procurement policy exceeds requirements under the Code of Federal Regulations, Part 200 Subpart D Procurement Standards. That policy requires that justification of the use of sole sourcing or noncompetitive proposals must be documented and retained and research on availability of multiple sources must be documented and retained. Further, any initial solicitations from multiple sources which are concluded to be inadequate, and such reasoning, must be documented. Condition: Management has not adequately documented procedures related to noncompetitive or sole source procurements. existing cooperative purchasing agreements, the State of Maryland Purchasing Group, or another district's procured contract without further documenting their purchases. Effect: Purchases could be made that did not adhere to the Code of Federal Regulations, Part 200 Subpart D Procurement Standards. Recommendation: We recommend that the Board's procurement policy be followed as to required documentation for each purchase. Views of Responsible Officials and Planned Corrective Action: Finance will meet with purchasing agents to communicate procurement requirements, including documentation requirements, to avoid future misinterpretations and noncompliance with the Board’s approved procurement policy.
2024-004 Subscription-Based Information Technology Arrangements Federal Programs: All Major Programs Criteria: GASB No. 96, Subscription-Based Information Technology Arrangements, requires payments for arrangements with terms extending beyond the date of the financial statements to be expensed in the fund financial statements. Condition: Subscription-based information technology arrangements were not recorded properly in the fund financial statements. Cause: The guidance regarding the treatment of prepayments in GASB No. 96 was vague, not overt, and required interpretation. Effect: Prepayments for subscription-based information technology arrangements were not recorded properly in the fund financial statements. Recommendation: We recommend management use all resources at its disposal when implementing new and complex accounting pronouncements. Views of Responsible Officials and Planned Corrective Action: Finance will review and participate in staff development and CPE opportunities relating to the implementation of new and complex accounting pronouncements.
2024-004 Subscription-Based Information Technology Arrangements Federal Programs: All Major Programs Criteria: GASB No. 96, Subscription-Based Information Technology Arrangements, requires payments for arrangements with terms extending beyond the date of the financial statements to be expensed in the fund financial statements. Condition: Subscription-based information technology arrangements were not recorded properly in the fund financial statements. Cause: The guidance regarding the treatment of prepayments in GASB No. 96 was vague, not overt, and required interpretation. Effect: Prepayments for subscription-based information technology arrangements were not recorded properly in the fund financial statements. Recommendation: We recommend management use all resources at its disposal when implementing new and complex accounting pronouncements. Views of Responsible Officials and Planned Corrective Action: Finance will review and participate in staff development and CPE opportunities relating to the implementation of new and complex accounting pronouncements.
2024-004 Subscription-Based Information Technology Arrangements Federal Programs: All Major Programs Criteria: GASB No. 96, Subscription-Based Information Technology Arrangements, requires payments for arrangements with terms extending beyond the date of the financial statements to be expensed in the fund financial statements. Condition: Subscription-based information technology arrangements were not recorded properly in the fund financial statements. Cause: The guidance regarding the treatment of prepayments in GASB No. 96 was vague, not overt, and required interpretation. Effect: Prepayments for subscription-based information technology arrangements were not recorded properly in the fund financial statements. Recommendation: We recommend management use all resources at its disposal when implementing new and complex accounting pronouncements. Views of Responsible Officials and Planned Corrective Action: Finance will review and participate in staff development and CPE opportunities relating to the implementation of new and complex accounting pronouncements.
2024-004 Subscription-Based Information Technology Arrangements Federal Programs: All Major Programs Criteria: GASB No. 96, Subscription-Based Information Technology Arrangements, requires payments for arrangements with terms extending beyond the date of the financial statements to be expensed in the fund financial statements. Condition: Subscription-based information technology arrangements were not recorded properly in the fund financial statements. Cause: The guidance regarding the treatment of prepayments in GASB No. 96 was vague, not overt, and required interpretation. Effect: Prepayments for subscription-based information technology arrangements were not recorded properly in the fund financial statements. Recommendation: We recommend management use all resources at its disposal when implementing new and complex accounting pronouncements. Views of Responsible Officials and Planned Corrective Action: Finance will review and participate in staff development and CPE opportunities relating to the implementation of new and complex accounting pronouncements.
2024-004 Subscription-Based Information Technology Arrangements Federal Programs: All Major Programs Criteria: GASB No. 96, Subscription-Based Information Technology Arrangements, requires payments for arrangements with terms extending beyond the date of the financial statements to be expensed in the fund financial statements. Condition: Subscription-based information technology arrangements were not recorded properly in the fund financial statements. Cause: The guidance regarding the treatment of prepayments in GASB No. 96 was vague, not overt, and required interpretation. Effect: Prepayments for subscription-based information technology arrangements were not recorded properly in the fund financial statements. Recommendation: We recommend management use all resources at its disposal when implementing new and complex accounting pronouncements. Views of Responsible Officials and Planned Corrective Action: Finance will review and participate in staff development and CPE opportunities relating to the implementation of new and complex accounting pronouncements.
2024-004 Subscription-Based Information Technology Arrangements Federal Programs: All Major Programs Criteria: GASB No. 96, Subscription-Based Information Technology Arrangements, requires payments for arrangements with terms extending beyond the date of the financial statements to be expensed in the fund financial statements. Condition: Subscription-based information technology arrangements were not recorded properly in the fund financial statements. Cause: The guidance regarding the treatment of prepayments in GASB No. 96 was vague, not overt, and required interpretation. Effect: Prepayments for subscription-based information technology arrangements were not recorded properly in the fund financial statements. Recommendation: We recommend management use all resources at its disposal when implementing new and complex accounting pronouncements. Views of Responsible Officials and Planned Corrective Action: Finance will review and participate in staff development and CPE opportunities relating to the implementation of new and complex accounting pronouncements.
2024-004 Subscription-Based Information Technology Arrangements Federal Programs: All Major Programs Criteria: GASB No. 96, Subscription-Based Information Technology Arrangements, requires payments for arrangements with terms extending beyond the date of the financial statements to be expensed in the fund financial statements. Condition: Subscription-based information technology arrangements were not recorded properly in the fund financial statements. Cause: The guidance regarding the treatment of prepayments in GASB No. 96 was vague, not overt, and required interpretation. Effect: Prepayments for subscription-based information technology arrangements were not recorded properly in the fund financial statements. Recommendation: We recommend management use all resources at its disposal when implementing new and complex accounting pronouncements. Views of Responsible Officials and Planned Corrective Action: Finance will review and participate in staff development and CPE opportunities relating to the implementation of new and complex accounting pronouncements.
2024-004 Subscription-Based Information Technology Arrangements Federal Programs: All Major Programs Criteria: GASB No. 96, Subscription-Based Information Technology Arrangements, requires payments for arrangements with terms extending beyond the date of the financial statements to be expensed in the fund financial statements. Condition: Subscription-based information technology arrangements were not recorded properly in the fund financial statements. Cause: The guidance regarding the treatment of prepayments in GASB No. 96 was vague, not overt, and required interpretation. Effect: Prepayments for subscription-based information technology arrangements were not recorded properly in the fund financial statements. Recommendation: We recommend management use all resources at its disposal when implementing new and complex accounting pronouncements. Views of Responsible Officials and Planned Corrective Action: Finance will review and participate in staff development and CPE opportunities relating to the implementation of new and complex accounting pronouncements.
2024-004 Subscription-Based Information Technology Arrangements Federal Programs: All Major Programs Criteria: GASB No. 96, Subscription-Based Information Technology Arrangements, requires payments for arrangements with terms extending beyond the date of the financial statements to be expensed in the fund financial statements. Condition: Subscription-based information technology arrangements were not recorded properly in the fund financial statements. Cause: The guidance regarding the treatment of prepayments in GASB No. 96 was vague, not overt, and required interpretation. Effect: Prepayments for subscription-based information technology arrangements were not recorded properly in the fund financial statements. Recommendation: We recommend management use all resources at its disposal when implementing new and complex accounting pronouncements. Views of Responsible Officials and Planned Corrective Action: Finance will review and participate in staff development and CPE opportunities relating to the implementation of new and complex accounting pronouncements.
2024-004 Subscription-Based Information Technology Arrangements Federal Programs: All Major Programs Criteria: GASB No. 96, Subscription-Based Information Technology Arrangements, requires payments for arrangements with terms extending beyond the date of the financial statements to be expensed in the fund financial statements. Condition: Subscription-based information technology arrangements were not recorded properly in the fund financial statements. Cause: The guidance regarding the treatment of prepayments in GASB No. 96 was vague, not overt, and required interpretation. Effect: Prepayments for subscription-based information technology arrangements were not recorded properly in the fund financial statements. Recommendation: We recommend management use all resources at its disposal when implementing new and complex accounting pronouncements. Views of Responsible Officials and Planned Corrective Action: Finance will review and participate in staff development and CPE opportunities relating to the implementation of new and complex accounting pronouncements.
2024-004 Subscription-Based Information Technology Arrangements Federal Programs: All Major Programs Criteria: GASB No. 96, Subscription-Based Information Technology Arrangements, requires payments for arrangements with terms extending beyond the date of the financial statements to be expensed in the fund financial statements. Condition: Subscription-based information technology arrangements were not recorded properly in the fund financial statements. Cause: The guidance regarding the treatment of prepayments in GASB No. 96 was vague, not overt, and required interpretation. Effect: Prepayments for subscription-based information technology arrangements were not recorded properly in the fund financial statements. Recommendation: We recommend management use all resources at its disposal when implementing new and complex accounting pronouncements. Views of Responsible Officials and Planned Corrective Action: Finance will review and participate in staff development and CPE opportunities relating to the implementation of new and complex accounting pronouncements.
2024-004 Subscription-Based Information Technology Arrangements Federal Programs: All Major Programs Criteria: GASB No. 96, Subscription-Based Information Technology Arrangements, requires payments for arrangements with terms extending beyond the date of the financial statements to be expensed in the fund financial statements. Condition: Subscription-based information technology arrangements were not recorded properly in the fund financial statements. Cause: The guidance regarding the treatment of prepayments in GASB No. 96 was vague, not overt, and required interpretation. Effect: Prepayments for subscription-based information technology arrangements were not recorded properly in the fund financial statements. Recommendation: We recommend management use all resources at its disposal when implementing new and complex accounting pronouncements. Views of Responsible Officials and Planned Corrective Action: Finance will review and participate in staff development and CPE opportunities relating to the implementation of new and complex accounting pronouncements.
2024-004 Subscription-Based Information Technology Arrangements Federal Programs: All Major Programs Criteria: GASB No. 96, Subscription-Based Information Technology Arrangements, requires payments for arrangements with terms extending beyond the date of the financial statements to be expensed in the fund financial statements. Condition: Subscription-based information technology arrangements were not recorded properly in the fund financial statements. Cause: The guidance regarding the treatment of prepayments in GASB No. 96 was vague, not overt, and required interpretation. Effect: Prepayments for subscription-based information technology arrangements were not recorded properly in the fund financial statements. Recommendation: We recommend management use all resources at its disposal when implementing new and complex accounting pronouncements. Views of Responsible Officials and Planned Corrective Action: Finance will review and participate in staff development and CPE opportunities relating to the implementation of new and complex accounting pronouncements.
2024-004 Subscription-Based Information Technology Arrangements Federal Programs: All Major Programs Criteria: GASB No. 96, Subscription-Based Information Technology Arrangements, requires payments for arrangements with terms extending beyond the date of the financial statements to be expensed in the fund financial statements. Condition: Subscription-based information technology arrangements were not recorded properly in the fund financial statements. Cause: The guidance regarding the treatment of prepayments in GASB No. 96 was vague, not overt, and required interpretation. Effect: Prepayments for subscription-based information technology arrangements were not recorded properly in the fund financial statements. Recommendation: We recommend management use all resources at its disposal when implementing new and complex accounting pronouncements. Views of Responsible Officials and Planned Corrective Action: Finance will review and participate in staff development and CPE opportunities relating to the implementation of new and complex accounting pronouncements.
2024-004 Subscription-Based Information Technology Arrangements Federal Programs: All Major Programs Criteria: GASB No. 96, Subscription-Based Information Technology Arrangements, requires payments for arrangements with terms extending beyond the date of the financial statements to be expensed in the fund financial statements. Condition: Subscription-based information technology arrangements were not recorded properly in the fund financial statements. Cause: The guidance regarding the treatment of prepayments in GASB No. 96 was vague, not overt, and required interpretation. Effect: Prepayments for subscription-based information technology arrangements were not recorded properly in the fund financial statements. Recommendation: We recommend management use all resources at its disposal when implementing new and complex accounting pronouncements. Views of Responsible Officials and Planned Corrective Action: Finance will review and participate in staff development and CPE opportunities relating to the implementation of new and complex accounting pronouncements.
2024-004 Subscription-Based Information Technology Arrangements Federal Programs: All Major Programs Criteria: GASB No. 96, Subscription-Based Information Technology Arrangements, requires payments for arrangements with terms extending beyond the date of the financial statements to be expensed in the fund financial statements. Condition: Subscription-based information technology arrangements were not recorded properly in the fund financial statements. Cause: The guidance regarding the treatment of prepayments in GASB No. 96 was vague, not overt, and required interpretation. Effect: Prepayments for subscription-based information technology arrangements were not recorded properly in the fund financial statements. Recommendation: We recommend management use all resources at its disposal when implementing new and complex accounting pronouncements. Views of Responsible Officials and Planned Corrective Action: Finance will review and participate in staff development and CPE opportunities relating to the implementation of new and complex accounting pronouncements.
2024-004 Subscription-Based Information Technology Arrangements Federal Programs: All Major Programs Criteria: GASB No. 96, Subscription-Based Information Technology Arrangements, requires payments for arrangements with terms extending beyond the date of the financial statements to be expensed in the fund financial statements. Condition: Subscription-based information technology arrangements were not recorded properly in the fund financial statements. Cause: The guidance regarding the treatment of prepayments in GASB No. 96 was vague, not overt, and required interpretation. Effect: Prepayments for subscription-based information technology arrangements were not recorded properly in the fund financial statements. Recommendation: We recommend management use all resources at its disposal when implementing new and complex accounting pronouncements. Views of Responsible Officials and Planned Corrective Action: Finance will review and participate in staff development and CPE opportunities relating to the implementation of new and complex accounting pronouncements.
2024-004 Subscription-Based Information Technology Arrangements Federal Programs: All Major Programs Criteria: GASB No. 96, Subscription-Based Information Technology Arrangements, requires payments for arrangements with terms extending beyond the date of the financial statements to be expensed in the fund financial statements. Condition: Subscription-based information technology arrangements were not recorded properly in the fund financial statements. Cause: The guidance regarding the treatment of prepayments in GASB No. 96 was vague, not overt, and required interpretation. Effect: Prepayments for subscription-based information technology arrangements were not recorded properly in the fund financial statements. Recommendation: We recommend management use all resources at its disposal when implementing new and complex accounting pronouncements. Views of Responsible Officials and Planned Corrective Action: Finance will review and participate in staff development and CPE opportunities relating to the implementation of new and complex accounting pronouncements.
2024-004 Subscription-Based Information Technology Arrangements Federal Programs: All Major Programs Criteria: GASB No. 96, Subscription-Based Information Technology Arrangements, requires payments for arrangements with terms extending beyond the date of the financial statements to be expensed in the fund financial statements. Condition: Subscription-based information technology arrangements were not recorded properly in the fund financial statements. Cause: The guidance regarding the treatment of prepayments in GASB No. 96 was vague, not overt, and required interpretation. Effect: Prepayments for subscription-based information technology arrangements were not recorded properly in the fund financial statements. Recommendation: We recommend management use all resources at its disposal when implementing new and complex accounting pronouncements. Views of Responsible Officials and Planned Corrective Action: Finance will review and participate in staff development and CPE opportunities relating to the implementation of new and complex accounting pronouncements.
2024-004 Subscription-Based Information Technology Arrangements Federal Programs: All Major Programs Criteria: GASB No. 96, Subscription-Based Information Technology Arrangements, requires payments for arrangements with terms extending beyond the date of the financial statements to be expensed in the fund financial statements. Condition: Subscription-based information technology arrangements were not recorded properly in the fund financial statements. Cause: The guidance regarding the treatment of prepayments in GASB No. 96 was vague, not overt, and required interpretation. Effect: Prepayments for subscription-based information technology arrangements were not recorded properly in the fund financial statements. Recommendation: We recommend management use all resources at its disposal when implementing new and complex accounting pronouncements. Views of Responsible Officials and Planned Corrective Action: Finance will review and participate in staff development and CPE opportunities relating to the implementation of new and complex accounting pronouncements.
2024-004 Subscription-Based Information Technology Arrangements Federal Programs: All Major Programs Criteria: GASB No. 96, Subscription-Based Information Technology Arrangements, requires payments for arrangements with terms extending beyond the date of the financial statements to be expensed in the fund financial statements. Condition: Subscription-based information technology arrangements were not recorded properly in the fund financial statements. Cause: The guidance regarding the treatment of prepayments in GASB No. 96 was vague, not overt, and required interpretation. Effect: Prepayments for subscription-based information technology arrangements were not recorded properly in the fund financial statements. Recommendation: We recommend management use all resources at its disposal when implementing new and complex accounting pronouncements. Views of Responsible Officials and Planned Corrective Action: Finance will review and participate in staff development and CPE opportunities relating to the implementation of new and complex accounting pronouncements.
2024-004 Subscription-Based Information Technology Arrangements Federal Programs: All Major Programs Criteria: GASB No. 96, Subscription-Based Information Technology Arrangements, requires payments for arrangements with terms extending beyond the date of the financial statements to be expensed in the fund financial statements. Condition: Subscription-based information technology arrangements were not recorded properly in the fund financial statements. Cause: The guidance regarding the treatment of prepayments in GASB No. 96 was vague, not overt, and required interpretation. Effect: Prepayments for subscription-based information technology arrangements were not recorded properly in the fund financial statements. Recommendation: We recommend management use all resources at its disposal when implementing new and complex accounting pronouncements. Views of Responsible Officials and Planned Corrective Action: Finance will review and participate in staff development and CPE opportunities relating to the implementation of new and complex accounting pronouncements.
2024-004 Subscription-Based Information Technology Arrangements Federal Programs: All Major Programs Criteria: GASB No. 96, Subscription-Based Information Technology Arrangements, requires payments for arrangements with terms extending beyond the date of the financial statements to be expensed in the fund financial statements. Condition: Subscription-based information technology arrangements were not recorded properly in the fund financial statements. Cause: The guidance regarding the treatment of prepayments in GASB No. 96 was vague, not overt, and required interpretation. Effect: Prepayments for subscription-based information technology arrangements were not recorded properly in the fund financial statements. Recommendation: We recommend management use all resources at its disposal when implementing new and complex accounting pronouncements. Views of Responsible Officials and Planned Corrective Action: Finance will review and participate in staff development and CPE opportunities relating to the implementation of new and complex accounting pronouncements.
2024-004 Subscription-Based Information Technology Arrangements Federal Programs: All Major Programs Criteria: GASB No. 96, Subscription-Based Information Technology Arrangements, requires payments for arrangements with terms extending beyond the date of the financial statements to be expensed in the fund financial statements. Condition: Subscription-based information technology arrangements were not recorded properly in the fund financial statements. Cause: The guidance regarding the treatment of prepayments in GASB No. 96 was vague, not overt, and required interpretation. Effect: Prepayments for subscription-based information technology arrangements were not recorded properly in the fund financial statements. Recommendation: We recommend management use all resources at its disposal when implementing new and complex accounting pronouncements. Views of Responsible Officials and Planned Corrective Action: Finance will review and participate in staff development and CPE opportunities relating to the implementation of new and complex accounting pronouncements.
2024-004 Subscription-Based Information Technology Arrangements Federal Programs: All Major Programs Criteria: GASB No. 96, Subscription-Based Information Technology Arrangements, requires payments for arrangements with terms extending beyond the date of the financial statements to be expensed in the fund financial statements. Condition: Subscription-based information technology arrangements were not recorded properly in the fund financial statements. Cause: The guidance regarding the treatment of prepayments in GASB No. 96 was vague, not overt, and required interpretation. Effect: Prepayments for subscription-based information technology arrangements were not recorded properly in the fund financial statements. Recommendation: We recommend management use all resources at its disposal when implementing new and complex accounting pronouncements. Views of Responsible Officials and Planned Corrective Action: Finance will review and participate in staff development and CPE opportunities relating to the implementation of new and complex accounting pronouncements.
2024-004 Subscription-Based Information Technology Arrangements Federal Programs: All Major Programs Criteria: GASB No. 96, Subscription-Based Information Technology Arrangements, requires payments for arrangements with terms extending beyond the date of the financial statements to be expensed in the fund financial statements. Condition: Subscription-based information technology arrangements were not recorded properly in the fund financial statements. Cause: The guidance regarding the treatment of prepayments in GASB No. 96 was vague, not overt, and required interpretation. Effect: Prepayments for subscription-based information technology arrangements were not recorded properly in the fund financial statements. Recommendation: We recommend management use all resources at its disposal when implementing new and complex accounting pronouncements. Views of Responsible Officials and Planned Corrective Action: Finance will review and participate in staff development and CPE opportunities relating to the implementation of new and complex accounting pronouncements.
2024-004 Subscription-Based Information Technology Arrangements Federal Programs: All Major Programs Criteria: GASB No. 96, Subscription-Based Information Technology Arrangements, requires payments for arrangements with terms extending beyond the date of the financial statements to be expensed in the fund financial statements. Condition: Subscription-based information technology arrangements were not recorded properly in the fund financial statements. Cause: The guidance regarding the treatment of prepayments in GASB No. 96 was vague, not overt, and required interpretation. Effect: Prepayments for subscription-based information technology arrangements were not recorded properly in the fund financial statements. Recommendation: We recommend management use all resources at its disposal when implementing new and complex accounting pronouncements. Views of Responsible Officials and Planned Corrective Action: Finance will review and participate in staff development and CPE opportunities relating to the implementation of new and complex accounting pronouncements.
2024-004 Subscription-Based Information Technology Arrangements Federal Programs: All Major Programs Criteria: GASB No. 96, Subscription-Based Information Technology Arrangements, requires payments for arrangements with terms extending beyond the date of the financial statements to be expensed in the fund financial statements. Condition: Subscription-based information technology arrangements were not recorded properly in the fund financial statements. Cause: The guidance regarding the treatment of prepayments in GASB No. 96 was vague, not overt, and required interpretation. Effect: Prepayments for subscription-based information technology arrangements were not recorded properly in the fund financial statements. Recommendation: We recommend management use all resources at its disposal when implementing new and complex accounting pronouncements. Views of Responsible Officials and Planned Corrective Action: Finance will review and participate in staff development and CPE opportunities relating to the implementation of new and complex accounting pronouncements.
2024-004 Subscription-Based Information Technology Arrangements Federal Programs: All Major Programs Criteria: GASB No. 96, Subscription-Based Information Technology Arrangements, requires payments for arrangements with terms extending beyond the date of the financial statements to be expensed in the fund financial statements. Condition: Subscription-based information technology arrangements were not recorded properly in the fund financial statements. Cause: The guidance regarding the treatment of prepayments in GASB No. 96 was vague, not overt, and required interpretation. Effect: Prepayments for subscription-based information technology arrangements were not recorded properly in the fund financial statements. Recommendation: We recommend management use all resources at its disposal when implementing new and complex accounting pronouncements. Views of Responsible Officials and Planned Corrective Action: Finance will review and participate in staff development and CPE opportunities relating to the implementation of new and complex accounting pronouncements.
2024-004 Subscription-Based Information Technology Arrangements Federal Programs: All Major Programs Criteria: GASB No. 96, Subscription-Based Information Technology Arrangements, requires payments for arrangements with terms extending beyond the date of the financial statements to be expensed in the fund financial statements. Condition: Subscription-based information technology arrangements were not recorded properly in the fund financial statements. Cause: The guidance regarding the treatment of prepayments in GASB No. 96 was vague, not overt, and required interpretation. Effect: Prepayments for subscription-based information technology arrangements were not recorded properly in the fund financial statements. Recommendation: We recommend management use all resources at its disposal when implementing new and complex accounting pronouncements. Views of Responsible Officials and Planned Corrective Action: Finance will review and participate in staff development and CPE opportunities relating to the implementation of new and complex accounting pronouncements.
2024-004 Subscription-Based Information Technology Arrangements Federal Programs: All Major Programs Criteria: GASB No. 96, Subscription-Based Information Technology Arrangements, requires payments for arrangements with terms extending beyond the date of the financial statements to be expensed in the fund financial statements. Condition: Subscription-based information technology arrangements were not recorded properly in the fund financial statements. Cause: The guidance regarding the treatment of prepayments in GASB No. 96 was vague, not overt, and required interpretation. Effect: Prepayments for subscription-based information technology arrangements were not recorded properly in the fund financial statements. Recommendation: We recommend management use all resources at its disposal when implementing new and complex accounting pronouncements. Views of Responsible Officials and Planned Corrective Action: Finance will review and participate in staff development and CPE opportunities relating to the implementation of new and complex accounting pronouncements.
2024-004 Subscription-Based Information Technology Arrangements Federal Programs: All Major Programs Criteria: GASB No. 96, Subscription-Based Information Technology Arrangements, requires payments for arrangements with terms extending beyond the date of the financial statements to be expensed in the fund financial statements. Condition: Subscription-based information technology arrangements were not recorded properly in the fund financial statements. Cause: The guidance regarding the treatment of prepayments in GASB No. 96 was vague, not overt, and required interpretation. Effect: Prepayments for subscription-based information technology arrangements were not recorded properly in the fund financial statements. Recommendation: We recommend management use all resources at its disposal when implementing new and complex accounting pronouncements. Views of Responsible Officials and Planned Corrective Action: Finance will review and participate in staff development and CPE opportunities relating to the implementation of new and complex accounting pronouncements.
2024-004 Subscription-Based Information Technology Arrangements Federal Programs: All Major Programs Criteria: GASB No. 96, Subscription-Based Information Technology Arrangements, requires payments for arrangements with terms extending beyond the date of the financial statements to be expensed in the fund financial statements. Condition: Subscription-based information technology arrangements were not recorded properly in the fund financial statements. Cause: The guidance regarding the treatment of prepayments in GASB No. 96 was vague, not overt, and required interpretation. Effect: Prepayments for subscription-based information technology arrangements were not recorded properly in the fund financial statements. Recommendation: We recommend management use all resources at its disposal when implementing new and complex accounting pronouncements. Views of Responsible Officials and Planned Corrective Action: Finance will review and participate in staff development and CPE opportunities relating to the implementation of new and complex accounting pronouncements.
2024-004 Subscription-Based Information Technology Arrangements Federal Programs: All Major Programs Criteria: GASB No. 96, Subscription-Based Information Technology Arrangements, requires payments for arrangements with terms extending beyond the date of the financial statements to be expensed in the fund financial statements. Condition: Subscription-based information technology arrangements were not recorded properly in the fund financial statements. Cause: The guidance regarding the treatment of prepayments in GASB No. 96 was vague, not overt, and required interpretation. Effect: Prepayments for subscription-based information technology arrangements were not recorded properly in the fund financial statements. Recommendation: We recommend management use all resources at its disposal when implementing new and complex accounting pronouncements. Views of Responsible Officials and Planned Corrective Action: Finance will review and participate in staff development and CPE opportunities relating to the implementation of new and complex accounting pronouncements.
2024-004 Subscription-Based Information Technology Arrangements Federal Programs: All Major Programs Criteria: GASB No. 96, Subscription-Based Information Technology Arrangements, requires payments for arrangements with terms extending beyond the date of the financial statements to be expensed in the fund financial statements. Condition: Subscription-based information technology arrangements were not recorded properly in the fund financial statements. Cause: The guidance regarding the treatment of prepayments in GASB No. 96 was vague, not overt, and required interpretation. Effect: Prepayments for subscription-based information technology arrangements were not recorded properly in the fund financial statements. Recommendation: We recommend management use all resources at its disposal when implementing new and complex accounting pronouncements. Views of Responsible Officials and Planned Corrective Action: Finance will review and participate in staff development and CPE opportunities relating to the implementation of new and complex accounting pronouncements.
2024-004 Subscription-Based Information Technology Arrangements Federal Programs: All Major Programs Criteria: GASB No. 96, Subscription-Based Information Technology Arrangements, requires payments for arrangements with terms extending beyond the date of the financial statements to be expensed in the fund financial statements. Condition: Subscription-based information technology arrangements were not recorded properly in the fund financial statements. Cause: The guidance regarding the treatment of prepayments in GASB No. 96 was vague, not overt, and required interpretation. Effect: Prepayments for subscription-based information technology arrangements were not recorded properly in the fund financial statements. Recommendation: We recommend management use all resources at its disposal when implementing new and complex accounting pronouncements. Views of Responsible Officials and Planned Corrective Action: Finance will review and participate in staff development and CPE opportunities relating to the implementation of new and complex accounting pronouncements.
2024-004 Subscription-Based Information Technology Arrangements Federal Programs: All Major Programs Criteria: GASB No. 96, Subscription-Based Information Technology Arrangements, requires payments for arrangements with terms extending beyond the date of the financial statements to be expensed in the fund financial statements. Condition: Subscription-based information technology arrangements were not recorded properly in the fund financial statements. Cause: The guidance regarding the treatment of prepayments in GASB No. 96 was vague, not overt, and required interpretation. Effect: Prepayments for subscription-based information technology arrangements were not recorded properly in the fund financial statements. Recommendation: We recommend management use all resources at its disposal when implementing new and complex accounting pronouncements. Views of Responsible Officials and Planned Corrective Action: Finance will review and participate in staff development and CPE opportunities relating to the implementation of new and complex accounting pronouncements.
2024-004 Subscription-Based Information Technology Arrangements Federal Programs: All Major Programs Criteria: GASB No. 96, Subscription-Based Information Technology Arrangements, requires payments for arrangements with terms extending beyond the date of the financial statements to be expensed in the fund financial statements. Condition: Subscription-based information technology arrangements were not recorded properly in the fund financial statements. Cause: The guidance regarding the treatment of prepayments in GASB No. 96 was vague, not overt, and required interpretation. Effect: Prepayments for subscription-based information technology arrangements were not recorded properly in the fund financial statements. Recommendation: We recommend management use all resources at its disposal when implementing new and complex accounting pronouncements. Views of Responsible Officials and Planned Corrective Action: Finance will review and participate in staff development and CPE opportunities relating to the implementation of new and complex accounting pronouncements.
2024-004 Subscription-Based Information Technology Arrangements Federal Programs: All Major Programs Criteria: GASB No. 96, Subscription-Based Information Technology Arrangements, requires payments for arrangements with terms extending beyond the date of the financial statements to be expensed in the fund financial statements. Condition: Subscription-based information technology arrangements were not recorded properly in the fund financial statements. Cause: The guidance regarding the treatment of prepayments in GASB No. 96 was vague, not overt, and required interpretation. Effect: Prepayments for subscription-based information technology arrangements were not recorded properly in the fund financial statements. Recommendation: We recommend management use all resources at its disposal when implementing new and complex accounting pronouncements. Views of Responsible Officials and Planned Corrective Action: Finance will review and participate in staff development and CPE opportunities relating to the implementation of new and complex accounting pronouncements.
2024-004 Subscription-Based Information Technology Arrangements Federal Programs: All Major Programs Criteria: GASB No. 96, Subscription-Based Information Technology Arrangements, requires payments for arrangements with terms extending beyond the date of the financial statements to be expensed in the fund financial statements. Condition: Subscription-based information technology arrangements were not recorded properly in the fund financial statements. Cause: The guidance regarding the treatment of prepayments in GASB No. 96 was vague, not overt, and required interpretation. Effect: Prepayments for subscription-based information technology arrangements were not recorded properly in the fund financial statements. Recommendation: We recommend management use all resources at its disposal when implementing new and complex accounting pronouncements. Views of Responsible Officials and Planned Corrective Action: Finance will review and participate in staff development and CPE opportunities relating to the implementation of new and complex accounting pronouncements.
2024-004 Subscription-Based Information Technology Arrangements Federal Programs: All Major Programs Criteria: GASB No. 96, Subscription-Based Information Technology Arrangements, requires payments for arrangements with terms extending beyond the date of the financial statements to be expensed in the fund financial statements. Condition: Subscription-based information technology arrangements were not recorded properly in the fund financial statements. Cause: The guidance regarding the treatment of prepayments in GASB No. 96 was vague, not overt, and required interpretation. Effect: Prepayments for subscription-based information technology arrangements were not recorded properly in the fund financial statements. Recommendation: We recommend management use all resources at its disposal when implementing new and complex accounting pronouncements. Views of Responsible Officials and Planned Corrective Action: Finance will review and participate in staff development and CPE opportunities relating to the implementation of new and complex accounting pronouncements.
2024-004 Subscription-Based Information Technology Arrangements Federal Programs: All Major Programs Criteria: GASB No. 96, Subscription-Based Information Technology Arrangements, requires payments for arrangements with terms extending beyond the date of the financial statements to be expensed in the fund financial statements. Condition: Subscription-based information technology arrangements were not recorded properly in the fund financial statements. Cause: The guidance regarding the treatment of prepayments in GASB No. 96 was vague, not overt, and required interpretation. Effect: Prepayments for subscription-based information technology arrangements were not recorded properly in the fund financial statements. Recommendation: We recommend management use all resources at its disposal when implementing new and complex accounting pronouncements. Views of Responsible Officials and Planned Corrective Action: Finance will review and participate in staff development and CPE opportunities relating to the implementation of new and complex accounting pronouncements.
2024-004 Subscription-Based Information Technology Arrangements Federal Programs: All Major Programs Criteria: GASB No. 96, Subscription-Based Information Technology Arrangements, requires payments for arrangements with terms extending beyond the date of the financial statements to be expensed in the fund financial statements. Condition: Subscription-based information technology arrangements were not recorded properly in the fund financial statements. Cause: The guidance regarding the treatment of prepayments in GASB No. 96 was vague, not overt, and required interpretation. Effect: Prepayments for subscription-based information technology arrangements were not recorded properly in the fund financial statements. Recommendation: We recommend management use all resources at its disposal when implementing new and complex accounting pronouncements. Views of Responsible Officials and Planned Corrective Action: Finance will review and participate in staff development and CPE opportunities relating to the implementation of new and complex accounting pronouncements.
2024-004 Subscription-Based Information Technology Arrangements Federal Programs: All Major Programs Criteria: GASB No. 96, Subscription-Based Information Technology Arrangements, requires payments for arrangements with terms extending beyond the date of the financial statements to be expensed in the fund financial statements. Condition: Subscription-based information technology arrangements were not recorded properly in the fund financial statements. Cause: The guidance regarding the treatment of prepayments in GASB No. 96 was vague, not overt, and required interpretation. Effect: Prepayments for subscription-based information technology arrangements were not recorded properly in the fund financial statements. Recommendation: We recommend management use all resources at its disposal when implementing new and complex accounting pronouncements. Views of Responsible Officials and Planned Corrective Action: Finance will review and participate in staff development and CPE opportunities relating to the implementation of new and complex accounting pronouncements.
2024-004 Subscription-Based Information Technology Arrangements Federal Programs: All Major Programs Criteria: GASB No. 96, Subscription-Based Information Technology Arrangements, requires payments for arrangements with terms extending beyond the date of the financial statements to be expensed in the fund financial statements. Condition: Subscription-based information technology arrangements were not recorded properly in the fund financial statements. Cause: The guidance regarding the treatment of prepayments in GASB No. 96 was vague, not overt, and required interpretation. Effect: Prepayments for subscription-based information technology arrangements were not recorded properly in the fund financial statements. Recommendation: We recommend management use all resources at its disposal when implementing new and complex accounting pronouncements. Views of Responsible Officials and Planned Corrective Action: Finance will review and participate in staff development and CPE opportunities relating to the implementation of new and complex accounting pronouncements.
2024-004 Subscription-Based Information Technology Arrangements Federal Programs: All Major Programs Criteria: GASB No. 96, Subscription-Based Information Technology Arrangements, requires payments for arrangements with terms extending beyond the date of the financial statements to be expensed in the fund financial statements. Condition: Subscription-based information technology arrangements were not recorded properly in the fund financial statements. Cause: The guidance regarding the treatment of prepayments in GASB No. 96 was vague, not overt, and required interpretation. Effect: Prepayments for subscription-based information technology arrangements were not recorded properly in the fund financial statements. Recommendation: We recommend management use all resources at its disposal when implementing new and complex accounting pronouncements. Views of Responsible Officials and Planned Corrective Action: Finance will review and participate in staff development and CPE opportunities relating to the implementation of new and complex accounting pronouncements.
2024-004 Subscription-Based Information Technology Arrangements Federal Programs: All Major Programs Criteria: GASB No. 96, Subscription-Based Information Technology Arrangements, requires payments for arrangements with terms extending beyond the date of the financial statements to be expensed in the fund financial statements. Condition: Subscription-based information technology arrangements were not recorded properly in the fund financial statements. Cause: The guidance regarding the treatment of prepayments in GASB No. 96 was vague, not overt, and required interpretation. Effect: Prepayments for subscription-based information technology arrangements were not recorded properly in the fund financial statements. Recommendation: We recommend management use all resources at its disposal when implementing new and complex accounting pronouncements. Views of Responsible Officials and Planned Corrective Action: Finance will review and participate in staff development and CPE opportunities relating to the implementation of new and complex accounting pronouncements.
2024-004 Subscription-Based Information Technology Arrangements Federal Programs: All Major Programs Criteria: GASB No. 96, Subscription-Based Information Technology Arrangements, requires payments for arrangements with terms extending beyond the date of the financial statements to be expensed in the fund financial statements. Condition: Subscription-based information technology arrangements were not recorded properly in the fund financial statements. Cause: The guidance regarding the treatment of prepayments in GASB No. 96 was vague, not overt, and required interpretation. Effect: Prepayments for subscription-based information technology arrangements were not recorded properly in the fund financial statements. Recommendation: We recommend management use all resources at its disposal when implementing new and complex accounting pronouncements. Views of Responsible Officials and Planned Corrective Action: Finance will review and participate in staff development and CPE opportunities relating to the implementation of new and complex accounting pronouncements.
2024-004 Subscription-Based Information Technology Arrangements Federal Programs: All Major Programs Criteria: GASB No. 96, Subscription-Based Information Technology Arrangements, requires payments for arrangements with terms extending beyond the date of the financial statements to be expensed in the fund financial statements. Condition: Subscription-based information technology arrangements were not recorded properly in the fund financial statements. Cause: The guidance regarding the treatment of prepayments in GASB No. 96 was vague, not overt, and required interpretation. Effect: Prepayments for subscription-based information technology arrangements were not recorded properly in the fund financial statements. Recommendation: We recommend management use all resources at its disposal when implementing new and complex accounting pronouncements. Views of Responsible Officials and Planned Corrective Action: Finance will review and participate in staff development and CPE opportunities relating to the implementation of new and complex accounting pronouncements.
2024-004 Subscription-Based Information Technology Arrangements Federal Programs: All Major Programs Criteria: GASB No. 96, Subscription-Based Information Technology Arrangements, requires payments for arrangements with terms extending beyond the date of the financial statements to be expensed in the fund financial statements. Condition: Subscription-based information technology arrangements were not recorded properly in the fund financial statements. Cause: The guidance regarding the treatment of prepayments in GASB No. 96 was vague, not overt, and required interpretation. Effect: Prepayments for subscription-based information technology arrangements were not recorded properly in the fund financial statements. Recommendation: We recommend management use all resources at its disposal when implementing new and complex accounting pronouncements. Views of Responsible Officials and Planned Corrective Action: Finance will review and participate in staff development and CPE opportunities relating to the implementation of new and complex accounting pronouncements.
2024-004 Subscription-Based Information Technology Arrangements Federal Programs: All Major Programs Criteria: GASB No. 96, Subscription-Based Information Technology Arrangements, requires payments for arrangements with terms extending beyond the date of the financial statements to be expensed in the fund financial statements. Condition: Subscription-based information technology arrangements were not recorded properly in the fund financial statements. Cause: The guidance regarding the treatment of prepayments in GASB No. 96 was vague, not overt, and required interpretation. Effect: Prepayments for subscription-based information technology arrangements were not recorded properly in the fund financial statements. Recommendation: We recommend management use all resources at its disposal when implementing new and complex accounting pronouncements. Views of Responsible Officials and Planned Corrective Action: Finance will review and participate in staff development and CPE opportunities relating to the implementation of new and complex accounting pronouncements.
2024-004 Subscription-Based Information Technology Arrangements Federal Programs: All Major Programs Criteria: GASB No. 96, Subscription-Based Information Technology Arrangements, requires payments for arrangements with terms extending beyond the date of the financial statements to be expensed in the fund financial statements. Condition: Subscription-based information technology arrangements were not recorded properly in the fund financial statements. Cause: The guidance regarding the treatment of prepayments in GASB No. 96 was vague, not overt, and required interpretation. Effect: Prepayments for subscription-based information technology arrangements were not recorded properly in the fund financial statements. Recommendation: We recommend management use all resources at its disposal when implementing new and complex accounting pronouncements. Views of Responsible Officials and Planned Corrective Action: Finance will review and participate in staff development and CPE opportunities relating to the implementation of new and complex accounting pronouncements.
2024-004 Subscription-Based Information Technology Arrangements Federal Programs: All Major Programs Criteria: GASB No. 96, Subscription-Based Information Technology Arrangements, requires payments for arrangements with terms extending beyond the date of the financial statements to be expensed in the fund financial statements. Condition: Subscription-based information technology arrangements were not recorded properly in the fund financial statements. Cause: The guidance regarding the treatment of prepayments in GASB No. 96 was vague, not overt, and required interpretation. Effect: Prepayments for subscription-based information technology arrangements were not recorded properly in the fund financial statements. Recommendation: We recommend management use all resources at its disposal when implementing new and complex accounting pronouncements. Views of Responsible Officials and Planned Corrective Action: Finance will review and participate in staff development and CPE opportunities relating to the implementation of new and complex accounting pronouncements.
2024-004 Subscription-Based Information Technology Arrangements Federal Programs: All Major Programs Criteria: GASB No. 96, Subscription-Based Information Technology Arrangements, requires payments for arrangements with terms extending beyond the date of the financial statements to be expensed in the fund financial statements. Condition: Subscription-based information technology arrangements were not recorded properly in the fund financial statements. Cause: The guidance regarding the treatment of prepayments in GASB No. 96 was vague, not overt, and required interpretation. Effect: Prepayments for subscription-based information technology arrangements were not recorded properly in the fund financial statements. Recommendation: We recommend management use all resources at its disposal when implementing new and complex accounting pronouncements. Views of Responsible Officials and Planned Corrective Action: Finance will review and participate in staff development and CPE opportunities relating to the implementation of new and complex accounting pronouncements.
2024-004 Subscription-Based Information Technology Arrangements Federal Programs: All Major Programs Criteria: GASB No. 96, Subscription-Based Information Technology Arrangements, requires payments for arrangements with terms extending beyond the date of the financial statements to be expensed in the fund financial statements. Condition: Subscription-based information technology arrangements were not recorded properly in the fund financial statements. Cause: The guidance regarding the treatment of prepayments in GASB No. 96 was vague, not overt, and required interpretation. Effect: Prepayments for subscription-based information technology arrangements were not recorded properly in the fund financial statements. Recommendation: We recommend management use all resources at its disposal when implementing new and complex accounting pronouncements. Views of Responsible Officials and Planned Corrective Action: Finance will review and participate in staff development and CPE opportunities relating to the implementation of new and complex accounting pronouncements.