FAC Explorer

Audit 340584

FY End
2024-06-30
Total Expended
$977,172
Findings
4
Programs
9
Organization: Bow School District (NH)
Year: 2024 Accepted: 2025-01-30
Auditor: Plodzik & Sanderson P A

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
520789 2024-001 Material Weakness - I
520790 2024-001 Material Weakness - I
1097231 2024-001 Material Weakness - I
1097232 2024-001 Material Weakness - I

Programs

ALN Program Spent Major Findings
84.027 Special Education Grants to States $195,284 Yes 1
93.243 Substance Abuse and Mental Health Services Projects of Regional and National Significance $165,897 - 0
10.555 National School Lunch Program $57,764 - 0
84.010 Title I Grants to Local Educational Agencies $46,034 - 0
10.553 School Breakfast Program $11,223 - 0
84.367 Supporting Effective Instruction State Grants (formerly Improving Teacher Quality State Grants) $10,022 - 0
84.173 Special Education Preschool Grants $7,560 Yes 0
84.425 Education Stabilization Fund $6,820 Yes 0
84.424 Student Support and Academic Enrichment Program $5,715 - 0

Contacts

Name Title Type
RUCLFTGL26D3 Duane Ford Auditee
6032244728 Michael Campo Auditor
No contacts on file

Notes to SEFA

Title: Note 1. Basis of Presentation Accounting Policies: Expenditures reported on the Schedule are reported on the modified accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Negative amounts shown on the Schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. De Minimis Rate Used: N Rate Explanation: The Bow School District has elected not to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. The accompanying Schedule of Expenditures of Federal Awards (the “Schedule”) includes the federal award activity of the Bow School District under programs of the federal government for the year ended June 30, 2024. The information in this Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of the Bow School District, it is not intended to and does not present the financial position and changes in net position and fund balance of the Bow School District.
Title: Note 4. Food Donation Accounting Policies: Expenditures reported on the Schedule are reported on the modified accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Negative amounts shown on the Schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. De Minimis Rate Used: N Rate Explanation: The Bow School District has elected not to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. Nonmonetary assistance is reported in the Schedule at the fair market value of the commodities on the date received. For the fiscal year ended June 30, 2024, the value of food donations received was $53,739.

Finding Details

Finding 2024-001
2024-001 Verification of Suspension and Debarment (Material Weakness) Federal Agency: Department of Education Pass-through Agency: New Hampshire Department of Education Cluster/Program: Special Education Cluster Assistance Listing Number: 84.027 Passed-through Identification: 20230607, 20240377 Compliance Requirement: Suspension and Debarment Type of Finding: Internal Control over Compliance – Material Weakness Material Noncompliance Criteria or Specific Requirement: In accordance with 2 CFR 180.300, recipients of federal funds are required to ensure that contractors, subcontractors, or vendors are not suspended or debarred from participating in federal programs before awarding any contract or procurement that exceeds $25,000. This verification must be conducted through the System for Award Management (SAM) or equivalent records. Condition: During of review of the School District’s procurement process, we noted that the School District awarded a contract to a vendor for a federally funded project without verifying whether the vendor was suspended or debarred prior to the execution of the contract. No evidence was provided covering whether the School District checked the SAM website, collected a certification from the company, nor adding a clause or condition in the contract. Cause: The School District’s procurement procedures did not include a step to verify the suspension or debarment status before contract award. Effect: Failure to verify the suspension or debarment status of the vendor could lead to the improper use of federal funds. If the vendor had been suspended or debarred, the School District could be subject to disallowance of costs and potential penalties, impacting future federal funding opportunities. Questioned Costs: $48,363, which represents total amount paid in fiscal year 2024. Identification as Repeat Finding: This is not a repeat finding from the prior year. Recommendation: We recommend that the School District update its procurement policies to include specific procedures for verifying the suspension and debarment status of all contractors and vendors for federally funded projects. This should be done through the three (3) available options allowed under 2 CFR 180.300. Views of Responsible Officials: Management’s views and corrective action plan is included at the end of this report.
Finding 2024-001
2024-001 Verification of Suspension and Debarment (Material Weakness) Federal Agency: Department of Education Pass-through Agency: New Hampshire Department of Education Cluster/Program: Special Education Cluster Assistance Listing Number: 84.027 Passed-through Identification: 20230607, 20240377 Compliance Requirement: Suspension and Debarment Type of Finding: Internal Control over Compliance – Material Weakness Material Noncompliance Criteria or Specific Requirement: In accordance with 2 CFR 180.300, recipients of federal funds are required to ensure that contractors, subcontractors, or vendors are not suspended or debarred from participating in federal programs before awarding any contract or procurement that exceeds $25,000. This verification must be conducted through the System for Award Management (SAM) or equivalent records. Condition: During of review of the School District’s procurement process, we noted that the School District awarded a contract to a vendor for a federally funded project without verifying whether the vendor was suspended or debarred prior to the execution of the contract. No evidence was provided covering whether the School District checked the SAM website, collected a certification from the company, nor adding a clause or condition in the contract. Cause: The School District’s procurement procedures did not include a step to verify the suspension or debarment status before contract award. Effect: Failure to verify the suspension or debarment status of the vendor could lead to the improper use of federal funds. If the vendor had been suspended or debarred, the School District could be subject to disallowance of costs and potential penalties, impacting future federal funding opportunities. Questioned Costs: $48,363, which represents total amount paid in fiscal year 2024. Identification as Repeat Finding: This is not a repeat finding from the prior year. Recommendation: We recommend that the School District update its procurement policies to include specific procedures for verifying the suspension and debarment status of all contractors and vendors for federally funded projects. This should be done through the three (3) available options allowed under 2 CFR 180.300. Views of Responsible Officials: Management’s views and corrective action plan is included at the end of this report.
Finding 2024-001
2024-001 Verification of Suspension and Debarment (Material Weakness) Federal Agency: Department of Education Pass-through Agency: New Hampshire Department of Education Cluster/Program: Special Education Cluster Assistance Listing Number: 84.027 Passed-through Identification: 20230607, 20240377 Compliance Requirement: Suspension and Debarment Type of Finding: Internal Control over Compliance – Material Weakness Material Noncompliance Criteria or Specific Requirement: In accordance with 2 CFR 180.300, recipients of federal funds are required to ensure that contractors, subcontractors, or vendors are not suspended or debarred from participating in federal programs before awarding any contract or procurement that exceeds $25,000. This verification must be conducted through the System for Award Management (SAM) or equivalent records. Condition: During of review of the School District’s procurement process, we noted that the School District awarded a contract to a vendor for a federally funded project without verifying whether the vendor was suspended or debarred prior to the execution of the contract. No evidence was provided covering whether the School District checked the SAM website, collected a certification from the company, nor adding a clause or condition in the contract. Cause: The School District’s procurement procedures did not include a step to verify the suspension or debarment status before contract award. Effect: Failure to verify the suspension or debarment status of the vendor could lead to the improper use of federal funds. If the vendor had been suspended or debarred, the School District could be subject to disallowance of costs and potential penalties, impacting future federal funding opportunities. Questioned Costs: $48,363, which represents total amount paid in fiscal year 2024. Identification as Repeat Finding: This is not a repeat finding from the prior year. Recommendation: We recommend that the School District update its procurement policies to include specific procedures for verifying the suspension and debarment status of all contractors and vendors for federally funded projects. This should be done through the three (3) available options allowed under 2 CFR 180.300. Views of Responsible Officials: Management’s views and corrective action plan is included at the end of this report.
Finding 2024-001
2024-001 Verification of Suspension and Debarment (Material Weakness) Federal Agency: Department of Education Pass-through Agency: New Hampshire Department of Education Cluster/Program: Special Education Cluster Assistance Listing Number: 84.027 Passed-through Identification: 20230607, 20240377 Compliance Requirement: Suspension and Debarment Type of Finding: Internal Control over Compliance – Material Weakness Material Noncompliance Criteria or Specific Requirement: In accordance with 2 CFR 180.300, recipients of federal funds are required to ensure that contractors, subcontractors, or vendors are not suspended or debarred from participating in federal programs before awarding any contract or procurement that exceeds $25,000. This verification must be conducted through the System for Award Management (SAM) or equivalent records. Condition: During of review of the School District’s procurement process, we noted that the School District awarded a contract to a vendor for a federally funded project without verifying whether the vendor was suspended or debarred prior to the execution of the contract. No evidence was provided covering whether the School District checked the SAM website, collected a certification from the company, nor adding a clause or condition in the contract. Cause: The School District’s procurement procedures did not include a step to verify the suspension or debarment status before contract award. Effect: Failure to verify the suspension or debarment status of the vendor could lead to the improper use of federal funds. If the vendor had been suspended or debarred, the School District could be subject to disallowance of costs and potential penalties, impacting future federal funding opportunities. Questioned Costs: $48,363, which represents total amount paid in fiscal year 2024. Identification as Repeat Finding: This is not a repeat finding from the prior year. Recommendation: We recommend that the School District update its procurement policies to include specific procedures for verifying the suspension and debarment status of all contractors and vendors for federally funded projects. This should be done through the three (3) available options allowed under 2 CFR 180.300. Views of Responsible Officials: Management’s views and corrective action plan is included at the end of this report.