Audit 45565

FY End
2022-06-30
Total Expended
$995,054
Findings
10
Programs
4
Year: 2022 Accepted: 2023-03-27

Organization Exclusion Status:

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Findings

ID Ref Severity Repeat Requirement
45497 2022-001 Significant Deficiency - I
45498 2022-001 Significant Deficiency - I
45499 2022-001 Significant Deficiency - I
45500 2022-001 Significant Deficiency - I
45501 2022-001 Significant Deficiency - I
621939 2022-001 Significant Deficiency - I
621940 2022-001 Significant Deficiency - I
621941 2022-001 Significant Deficiency - I
621942 2022-001 Significant Deficiency - I
621943 2022-001 Significant Deficiency - I

Programs

ALN Program Spent Major Findings
84.048 Career and Technical Education -- Basic Grants to States $222,278 - 0
84.268 Federal Direct Student Loans $152,071 - 0
84.063 Federal Pell Grant Program $98,115 - 0
84.425 Education Stabilization Fund $69,000 Yes 1

Contacts

Name Title Type
UHKZWLK5VAG3 Kimberly Siegman Auditee
7247462890 Steven J Cypher Auditor
No contacts on file

Notes to SEFA

Title: Basis of Presentation Accounting Policies: (1)Expenditures reported on the Schedule are reported on the 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.(2)Pass-through entity identifying numbers are presented where available. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. The accompanying schedule of expenditures of federal awards (the Schedule) includes federal award activity of Western Area Career & Technology Center (the Technology Center) under programs of the federal government for the year ended June 30, 2022. 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 Western Area Career & Technology Center, it is not intended to and does not present the financial position, changes in net position, or cash flows of Western Area Career & Technology Center.

Finding Details

Finding Criteria ? A component of compliance relating to federal awards is maintaining records sufficient to detail the history of procurement. These records will include, but are not necessarily limited to, the following: Rationale for the method of procurement, selection of contract type, contractor selection or rejection, and the basis for the contract price. Condition Found ? The Center used federal funds to make purchases greater than $10,000 to $21,900 without obtaining at least three quotes, made purchases greater than $21,900 and did not solicit public bids, and did not document specific circumstances of noncompetitive procurement exceptions. Cause of the Finding ? The Center was under the false notion that purchases made through the Commonwealth of Pennsylvania?s cooperative purchasing program (COSTARS) satisfied compliance of quote/bidding requirements of federal purchases. Effect of the Finding ? Failure to follow federal procurement requirements may put the Center at risk of not receiving their full reimbursements or having obligated funds recouped. Questioned Costs ? Purchases made under the false notion that COSTARS satisfies the three quote requirement total $17,052 (4% of ESSER expense), and satisfies the three bid requirement total $24,840 (5% of ESSER expense). Recommendations - Documentation is key for all federal purchases. A purchase price from cooperative purchasing programs can be considered one competitive price proposal and cannot replace a procurement process. Advertise when appropriate, obtain adequate quote/bid information from three vendors, and thoroughly document the ?reason? and ?cost analysis? of sole source noncompetitive procurement exceptions. Management's Response - The Center will follow the policy for quotation/bid requirements for federal purchases and not use cooperative purchasing programs as the only source of quotations/bids for federal purchases. The Center will also improve documentation relating to purchases that meet sole source criteria.
Finding Criteria ? A component of compliance relating to federal awards is maintaining records sufficient to detail the history of procurement. These records will include, but are not necessarily limited to, the following: Rationale for the method of procurement, selection of contract type, contractor selection or rejection, and the basis for the contract price. Condition Found ? The Center used federal funds to make purchases greater than $10,000 to $21,900 without obtaining at least three quotes, made purchases greater than $21,900 and did not solicit public bids, and did not document specific circumstances of noncompetitive procurement exceptions. Cause of the Finding ? The Center was under the false notion that purchases made through the Commonwealth of Pennsylvania?s cooperative purchasing program (COSTARS) satisfied compliance of quote/bidding requirements of federal purchases. Effect of the Finding ? Failure to follow federal procurement requirements may put the Center at risk of not receiving their full reimbursements or having obligated funds recouped. Questioned Costs ? Purchases made under the false notion that COSTARS satisfies the three quote requirement total $17,052 (4% of ESSER expense), and satisfies the three bid requirement total $24,840 (5% of ESSER expense). Recommendations - Documentation is key for all federal purchases. A purchase price from cooperative purchasing programs can be considered one competitive price proposal and cannot replace a procurement process. Advertise when appropriate, obtain adequate quote/bid information from three vendors, and thoroughly document the ?reason? and ?cost analysis? of sole source noncompetitive procurement exceptions. Management's Response - The Center will follow the policy for quotation/bid requirements for federal purchases and not use cooperative purchasing programs as the only source of quotations/bids for federal purchases. The Center will also improve documentation relating to purchases that meet sole source criteria.
Finding Criteria ? A component of compliance relating to federal awards is maintaining records sufficient to detail the history of procurement. These records will include, but are not necessarily limited to, the following: Rationale for the method of procurement, selection of contract type, contractor selection or rejection, and the basis for the contract price. Condition Found ? The Center used federal funds to make purchases greater than $10,000 to $21,900 without obtaining at least three quotes, made purchases greater than $21,900 and did not solicit public bids, and did not document specific circumstances of noncompetitive procurement exceptions. Cause of the Finding ? The Center was under the false notion that purchases made through the Commonwealth of Pennsylvania?s cooperative purchasing program (COSTARS) satisfied compliance of quote/bidding requirements of federal purchases. Effect of the Finding ? Failure to follow federal procurement requirements may put the Center at risk of not receiving their full reimbursements or having obligated funds recouped. Questioned Costs ? Purchases made under the false notion that COSTARS satisfies the three quote requirement total $17,052 (4% of ESSER expense), and satisfies the three bid requirement total $24,840 (5% of ESSER expense). Recommendations - Documentation is key for all federal purchases. A purchase price from cooperative purchasing programs can be considered one competitive price proposal and cannot replace a procurement process. Advertise when appropriate, obtain adequate quote/bid information from three vendors, and thoroughly document the ?reason? and ?cost analysis? of sole source noncompetitive procurement exceptions. Management's Response - The Center will follow the policy for quotation/bid requirements for federal purchases and not use cooperative purchasing programs as the only source of quotations/bids for federal purchases. The Center will also improve documentation relating to purchases that meet sole source criteria.
Finding Criteria ? A component of compliance relating to federal awards is maintaining records sufficient to detail the history of procurement. These records will include, but are not necessarily limited to, the following: Rationale for the method of procurement, selection of contract type, contractor selection or rejection, and the basis for the contract price. Condition Found ? The Center used federal funds to make purchases greater than $10,000 to $21,900 without obtaining at least three quotes, made purchases greater than $21,900 and did not solicit public bids, and did not document specific circumstances of noncompetitive procurement exceptions. Cause of the Finding ? The Center was under the false notion that purchases made through the Commonwealth of Pennsylvania?s cooperative purchasing program (COSTARS) satisfied compliance of quote/bidding requirements of federal purchases. Effect of the Finding ? Failure to follow federal procurement requirements may put the Center at risk of not receiving their full reimbursements or having obligated funds recouped. Questioned Costs ? Purchases made under the false notion that COSTARS satisfies the three quote requirement total $17,052 (4% of ESSER expense), and satisfies the three bid requirement total $24,840 (5% of ESSER expense). Recommendations - Documentation is key for all federal purchases. A purchase price from cooperative purchasing programs can be considered one competitive price proposal and cannot replace a procurement process. Advertise when appropriate, obtain adequate quote/bid information from three vendors, and thoroughly document the ?reason? and ?cost analysis? of sole source noncompetitive procurement exceptions. Management's Response - The Center will follow the policy for quotation/bid requirements for federal purchases and not use cooperative purchasing programs as the only source of quotations/bids for federal purchases. The Center will also improve documentation relating to purchases that meet sole source criteria.
Finding Criteria ? A component of compliance relating to federal awards is maintaining records sufficient to detail the history of procurement. These records will include, but are not necessarily limited to, the following: Rationale for the method of procurement, selection of contract type, contractor selection or rejection, and the basis for the contract price. Condition Found ? The Center used federal funds to make purchases greater than $10,000 to $21,900 without obtaining at least three quotes, made purchases greater than $21,900 and did not solicit public bids, and did not document specific circumstances of noncompetitive procurement exceptions. Cause of the Finding ? The Center was under the false notion that purchases made through the Commonwealth of Pennsylvania?s cooperative purchasing program (COSTARS) satisfied compliance of quote/bidding requirements of federal purchases. Effect of the Finding ? Failure to follow federal procurement requirements may put the Center at risk of not receiving their full reimbursements or having obligated funds recouped. Questioned Costs ? Purchases made under the false notion that COSTARS satisfies the three quote requirement total $17,052 (4% of ESSER expense), and satisfies the three bid requirement total $24,840 (5% of ESSER expense). Recommendations - Documentation is key for all federal purchases. A purchase price from cooperative purchasing programs can be considered one competitive price proposal and cannot replace a procurement process. Advertise when appropriate, obtain adequate quote/bid information from three vendors, and thoroughly document the ?reason? and ?cost analysis? of sole source noncompetitive procurement exceptions. Management's Response - The Center will follow the policy for quotation/bid requirements for federal purchases and not use cooperative purchasing programs as the only source of quotations/bids for federal purchases. The Center will also improve documentation relating to purchases that meet sole source criteria.
Finding Criteria ? A component of compliance relating to federal awards is maintaining records sufficient to detail the history of procurement. These records will include, but are not necessarily limited to, the following: Rationale for the method of procurement, selection of contract type, contractor selection or rejection, and the basis for the contract price. Condition Found ? The Center used federal funds to make purchases greater than $10,000 to $21,900 without obtaining at least three quotes, made purchases greater than $21,900 and did not solicit public bids, and did not document specific circumstances of noncompetitive procurement exceptions. Cause of the Finding ? The Center was under the false notion that purchases made through the Commonwealth of Pennsylvania?s cooperative purchasing program (COSTARS) satisfied compliance of quote/bidding requirements of federal purchases. Effect of the Finding ? Failure to follow federal procurement requirements may put the Center at risk of not receiving their full reimbursements or having obligated funds recouped. Questioned Costs ? Purchases made under the false notion that COSTARS satisfies the three quote requirement total $17,052 (4% of ESSER expense), and satisfies the three bid requirement total $24,840 (5% of ESSER expense). Recommendations - Documentation is key for all federal purchases. A purchase price from cooperative purchasing programs can be considered one competitive price proposal and cannot replace a procurement process. Advertise when appropriate, obtain adequate quote/bid information from three vendors, and thoroughly document the ?reason? and ?cost analysis? of sole source noncompetitive procurement exceptions. Management's Response - The Center will follow the policy for quotation/bid requirements for federal purchases and not use cooperative purchasing programs as the only source of quotations/bids for federal purchases. The Center will also improve documentation relating to purchases that meet sole source criteria.
Finding Criteria ? A component of compliance relating to federal awards is maintaining records sufficient to detail the history of procurement. These records will include, but are not necessarily limited to, the following: Rationale for the method of procurement, selection of contract type, contractor selection or rejection, and the basis for the contract price. Condition Found ? The Center used federal funds to make purchases greater than $10,000 to $21,900 without obtaining at least three quotes, made purchases greater than $21,900 and did not solicit public bids, and did not document specific circumstances of noncompetitive procurement exceptions. Cause of the Finding ? The Center was under the false notion that purchases made through the Commonwealth of Pennsylvania?s cooperative purchasing program (COSTARS) satisfied compliance of quote/bidding requirements of federal purchases. Effect of the Finding ? Failure to follow federal procurement requirements may put the Center at risk of not receiving their full reimbursements or having obligated funds recouped. Questioned Costs ? Purchases made under the false notion that COSTARS satisfies the three quote requirement total $17,052 (4% of ESSER expense), and satisfies the three bid requirement total $24,840 (5% of ESSER expense). Recommendations - Documentation is key for all federal purchases. A purchase price from cooperative purchasing programs can be considered one competitive price proposal and cannot replace a procurement process. Advertise when appropriate, obtain adequate quote/bid information from three vendors, and thoroughly document the ?reason? and ?cost analysis? of sole source noncompetitive procurement exceptions. Management's Response - The Center will follow the policy for quotation/bid requirements for federal purchases and not use cooperative purchasing programs as the only source of quotations/bids for federal purchases. The Center will also improve documentation relating to purchases that meet sole source criteria.
Finding Criteria ? A component of compliance relating to federal awards is maintaining records sufficient to detail the history of procurement. These records will include, but are not necessarily limited to, the following: Rationale for the method of procurement, selection of contract type, contractor selection or rejection, and the basis for the contract price. Condition Found ? The Center used federal funds to make purchases greater than $10,000 to $21,900 without obtaining at least three quotes, made purchases greater than $21,900 and did not solicit public bids, and did not document specific circumstances of noncompetitive procurement exceptions. Cause of the Finding ? The Center was under the false notion that purchases made through the Commonwealth of Pennsylvania?s cooperative purchasing program (COSTARS) satisfied compliance of quote/bidding requirements of federal purchases. Effect of the Finding ? Failure to follow federal procurement requirements may put the Center at risk of not receiving their full reimbursements or having obligated funds recouped. Questioned Costs ? Purchases made under the false notion that COSTARS satisfies the three quote requirement total $17,052 (4% of ESSER expense), and satisfies the three bid requirement total $24,840 (5% of ESSER expense). Recommendations - Documentation is key for all federal purchases. A purchase price from cooperative purchasing programs can be considered one competitive price proposal and cannot replace a procurement process. Advertise when appropriate, obtain adequate quote/bid information from three vendors, and thoroughly document the ?reason? and ?cost analysis? of sole source noncompetitive procurement exceptions. Management's Response - The Center will follow the policy for quotation/bid requirements for federal purchases and not use cooperative purchasing programs as the only source of quotations/bids for federal purchases. The Center will also improve documentation relating to purchases that meet sole source criteria.
Finding Criteria ? A component of compliance relating to federal awards is maintaining records sufficient to detail the history of procurement. These records will include, but are not necessarily limited to, the following: Rationale for the method of procurement, selection of contract type, contractor selection or rejection, and the basis for the contract price. Condition Found ? The Center used federal funds to make purchases greater than $10,000 to $21,900 without obtaining at least three quotes, made purchases greater than $21,900 and did not solicit public bids, and did not document specific circumstances of noncompetitive procurement exceptions. Cause of the Finding ? The Center was under the false notion that purchases made through the Commonwealth of Pennsylvania?s cooperative purchasing program (COSTARS) satisfied compliance of quote/bidding requirements of federal purchases. Effect of the Finding ? Failure to follow federal procurement requirements may put the Center at risk of not receiving their full reimbursements or having obligated funds recouped. Questioned Costs ? Purchases made under the false notion that COSTARS satisfies the three quote requirement total $17,052 (4% of ESSER expense), and satisfies the three bid requirement total $24,840 (5% of ESSER expense). Recommendations - Documentation is key for all federal purchases. A purchase price from cooperative purchasing programs can be considered one competitive price proposal and cannot replace a procurement process. Advertise when appropriate, obtain adequate quote/bid information from three vendors, and thoroughly document the ?reason? and ?cost analysis? of sole source noncompetitive procurement exceptions. Management's Response - The Center will follow the policy for quotation/bid requirements for federal purchases and not use cooperative purchasing programs as the only source of quotations/bids for federal purchases. The Center will also improve documentation relating to purchases that meet sole source criteria.
Finding Criteria ? A component of compliance relating to federal awards is maintaining records sufficient to detail the history of procurement. These records will include, but are not necessarily limited to, the following: Rationale for the method of procurement, selection of contract type, contractor selection or rejection, and the basis for the contract price. Condition Found ? The Center used federal funds to make purchases greater than $10,000 to $21,900 without obtaining at least three quotes, made purchases greater than $21,900 and did not solicit public bids, and did not document specific circumstances of noncompetitive procurement exceptions. Cause of the Finding ? The Center was under the false notion that purchases made through the Commonwealth of Pennsylvania?s cooperative purchasing program (COSTARS) satisfied compliance of quote/bidding requirements of federal purchases. Effect of the Finding ? Failure to follow federal procurement requirements may put the Center at risk of not receiving their full reimbursements or having obligated funds recouped. Questioned Costs ? Purchases made under the false notion that COSTARS satisfies the three quote requirement total $17,052 (4% of ESSER expense), and satisfies the three bid requirement total $24,840 (5% of ESSER expense). Recommendations - Documentation is key for all federal purchases. A purchase price from cooperative purchasing programs can be considered one competitive price proposal and cannot replace a procurement process. Advertise when appropriate, obtain adequate quote/bid information from three vendors, and thoroughly document the ?reason? and ?cost analysis? of sole source noncompetitive procurement exceptions. Management's Response - The Center will follow the policy for quotation/bid requirements for federal purchases and not use cooperative purchasing programs as the only source of quotations/bids for federal purchases. The Center will also improve documentation relating to purchases that meet sole source criteria.