Finding 2022-001 U. S. Department of Education 84.370C ? DC Opportunity Scholarship Program Significant Deficiency over Compliance and Internal Control over Procurement and Suspension and Debarment Repeat Finding: Yes Condition: For 1 out of 1 selections, management did not follow the appropriate method of procurement for contracts in excess of $25,000, in accordance with the Schools financial policies and procedures and as set forth by the DC PCSB. Criteria: In accordance with 2 CFR ?200.320: When the value of the procurement for property or services under a Federal financial assistance award exceeds the simplified acquisition threshold (SAT), or a lower threshold established by a non-Federal entity, formal procurement methods are required. Formal procurement methods require documented procedures. Formal procurement methods also require public advertising unless a non-competitive procurement can be used in accordance with ? 200.319. Cause: The contract was initially budgeted to be under $25,000 and was procured using small purchase procedures; however the total contract costs were $25,600 (which is greater than the School?s SAT) for the year ended June 30, 2022. Effect: The subrecipient may not be in compliance with Uniform Guidance. Questioned Costs: Unknown. Recommendation: We recommend the School implement a process to monitor its vendors that are above $20,000, to ensure year to date costs do not exceed $25,000. Auditee Response and Corrective Action Plan: Refer to the corrective action plan. Auditor?s Conclusion: Finding remains as stated.
Finding 2022-001 U. S. Department of Education 84.370C ? DC Opportunity Scholarship Program Significant Deficiency over Compliance and Internal Control over Procurement and Suspension and Debarment Repeat Finding: Yes Condition: For 1 out of 1 selections, management did not follow the appropriate method of procurement for contracts in excess of $25,000, in accordance with the Schools financial policies and procedures and as set forth by the DC PCSB. Criteria: In accordance with 2 CFR ?200.320: When the value of the procurement for property or services under a Federal financial assistance award exceeds the simplified acquisition threshold (SAT), or a lower threshold established by a non-Federal entity, formal procurement methods are required. Formal procurement methods require documented procedures. Formal procurement methods also require public advertising unless a non-competitive procurement can be used in accordance with ? 200.319. Cause: The contract was initially budgeted to be under $25,000 and was procured using small purchase procedures; however the total contract costs were $25,600 (which is greater than the School?s SAT) for the year ended June 30, 2022. Effect: The subrecipient may not be in compliance with Uniform Guidance. Questioned Costs: Unknown. Recommendation: We recommend the School implement a process to monitor its vendors that are above $20,000, to ensure year to date costs do not exceed $25,000. Auditee Response and Corrective Action Plan: Refer to the corrective action plan. Auditor?s Conclusion: Finding remains as stated.
Finding 2022-001 U. S. Department of Education 84.370C ? DC Opportunity Scholarship Program Significant Deficiency over Compliance and Internal Control over Procurement and Suspension and Debarment Repeat Finding: Yes Condition: For 1 out of 1 selections, management did not follow the appropriate method of procurement for contracts in excess of $25,000, in accordance with the Schools financial policies and procedures and as set forth by the DC PCSB. Criteria: In accordance with 2 CFR ?200.320: When the value of the procurement for property or services under a Federal financial assistance award exceeds the simplified acquisition threshold (SAT), or a lower threshold established by a non-Federal entity, formal procurement methods are required. Formal procurement methods require documented procedures. Formal procurement methods also require public advertising unless a non-competitive procurement can be used in accordance with ? 200.319. Cause: The contract was initially budgeted to be under $25,000 and was procured using small purchase procedures; however the total contract costs were $25,600 (which is greater than the School?s SAT) for the year ended June 30, 2022. Effect: The subrecipient may not be in compliance with Uniform Guidance. Questioned Costs: Unknown. Recommendation: We recommend the School implement a process to monitor its vendors that are above $20,000, to ensure year to date costs do not exceed $25,000. Auditee Response and Corrective Action Plan: Refer to the corrective action plan. Auditor?s Conclusion: Finding remains as stated.
Finding 2022-001 U. S. Department of Education 84.370C ? DC Opportunity Scholarship Program Significant Deficiency over Compliance and Internal Control over Procurement and Suspension and Debarment Repeat Finding: Yes Condition: For 1 out of 1 selections, management did not follow the appropriate method of procurement for contracts in excess of $25,000, in accordance with the Schools financial policies and procedures and as set forth by the DC PCSB. Criteria: In accordance with 2 CFR ?200.320: When the value of the procurement for property or services under a Federal financial assistance award exceeds the simplified acquisition threshold (SAT), or a lower threshold established by a non-Federal entity, formal procurement methods are required. Formal procurement methods require documented procedures. Formal procurement methods also require public advertising unless a non-competitive procurement can be used in accordance with ? 200.319. Cause: The contract was initially budgeted to be under $25,000 and was procured using small purchase procedures; however the total contract costs were $25,600 (which is greater than the School?s SAT) for the year ended June 30, 2022. Effect: The subrecipient may not be in compliance with Uniform Guidance. Questioned Costs: Unknown. Recommendation: We recommend the School implement a process to monitor its vendors that are above $20,000, to ensure year to date costs do not exceed $25,000. Auditee Response and Corrective Action Plan: Refer to the corrective action plan. Auditor?s Conclusion: Finding remains as stated.
Finding 2022-001 U. S. Department of Education 84.370C ? DC Opportunity Scholarship Program Significant Deficiency over Compliance and Internal Control over Procurement and Suspension and Debarment Repeat Finding: Yes Condition: For 1 out of 1 selections, management did not follow the appropriate method of procurement for contracts in excess of $25,000, in accordance with the Schools financial policies and procedures and as set forth by the DC PCSB. Criteria: In accordance with 2 CFR ?200.320: When the value of the procurement for property or services under a Federal financial assistance award exceeds the simplified acquisition threshold (SAT), or a lower threshold established by a non-Federal entity, formal procurement methods are required. Formal procurement methods require documented procedures. Formal procurement methods also require public advertising unless a non-competitive procurement can be used in accordance with ? 200.319. Cause: The contract was initially budgeted to be under $25,000 and was procured using small purchase procedures; however the total contract costs were $25,600 (which is greater than the School?s SAT) for the year ended June 30, 2022. Effect: The subrecipient may not be in compliance with Uniform Guidance. Questioned Costs: Unknown. Recommendation: We recommend the School implement a process to monitor its vendors that are above $20,000, to ensure year to date costs do not exceed $25,000. Auditee Response and Corrective Action Plan: Refer to the corrective action plan. Auditor?s Conclusion: Finding remains as stated.
Finding 2022-001 U. S. Department of Education 84.370C ? DC Opportunity Scholarship Program Significant Deficiency over Compliance and Internal Control over Procurement and Suspension and Debarment Repeat Finding: Yes Condition: For 1 out of 1 selections, management did not follow the appropriate method of procurement for contracts in excess of $25,000, in accordance with the Schools financial policies and procedures and as set forth by the DC PCSB. Criteria: In accordance with 2 CFR ?200.320: When the value of the procurement for property or services under a Federal financial assistance award exceeds the simplified acquisition threshold (SAT), or a lower threshold established by a non-Federal entity, formal procurement methods are required. Formal procurement methods require documented procedures. Formal procurement methods also require public advertising unless a non-competitive procurement can be used in accordance with ? 200.319. Cause: The contract was initially budgeted to be under $25,000 and was procured using small purchase procedures; however the total contract costs were $25,600 (which is greater than the School?s SAT) for the year ended June 30, 2022. Effect: The subrecipient may not be in compliance with Uniform Guidance. Questioned Costs: Unknown. Recommendation: We recommend the School implement a process to monitor its vendors that are above $20,000, to ensure year to date costs do not exceed $25,000. Auditee Response and Corrective Action Plan: Refer to the corrective action plan. Auditor?s Conclusion: Finding remains as stated.