Audit 51109

FY End
2022-06-30
Total Expended
$2.25M
Findings
6
Programs
13
Year: 2022 Accepted: 2023-09-26
Auditor: Wipfli LLP

Organization Exclusion Status:

Checking exclusion status...

Findings

ID Ref Severity Repeat Requirement
47654 2022-003 Material Weakness - I
47655 2022-003 Material Weakness - I
47656 2022-003 Material Weakness - I
624096 2022-003 Material Weakness - I
624097 2022-003 Material Weakness - I
624098 2022-003 Material Weakness - I

Contacts

Name Title Type
U8MACK74J5W7 Pam Zahn Auditee
2182191100 Michelle Swoboda Auditor
No contacts on file

Notes to SEFA

Accounting Policies: Note 1 Basis of PresentationThe accompanying schedule of expenditures of federal awards includes the federal grant activity of Independent School District No. 2711 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 of Federal Awards (Uniform Guidance) Because the schedule presents only a selected portion of the operations of Independent School District No. 2711, it is not intended to and does not present the financial position, changes in net position, or cash flows of Independent School District No. 2711.Note 2 Significant Accounting PoliciesExpenditures reported on the schedules 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. Pass-through entity identifying numbers are presented where available.Independent School District No. 2711 has not elected to use the 10 percent de minimus indirect costs rate as allowed under Uniform Guidance.Note 3 Pass-Through Grant NumbersAll pass-through listed on the previous page use the same AL numbers as the federal grantors to identify these grants and have not assigned any additional identifying numbers.Note 4 SubrecipientsThe District did not have any subrecipients during 2021-22. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate.

Finding Details

Criteria - The District is required to follow Uniform Guidance and its own procurement policies when making purchases with federal awards. The District?s procurement procedures require the following: Contracts over $175,000 ? if the amount is to exceed $175,000, sealed bids shall be solicited by the District by public notice in the manner and subject to the requirements of the law governing contracts by the particular district. Contracts over $25,000 but not $175,000 ? if the amount of the contract is expected to exceed $25,000 but not to exceed $175,000, the contract may be made either upon sealed bids or direct negotiations, by obtaining two or more quotations for the purchase or sale when possible, and without advertising for bids or otherwise complying with the requirements of competitive bidding. All quotations obtained shall be kept on file for a period of time at least one year after receipt. Condition - The District did not request bids for a food vendor for its Child Nutrition Program. Cause - The District did not follow Uniform Guidance and its own procurement policies when making purchases with federal awards. Effect - The District has a material weakness in internal control over compliance with procurement requirements and is not in compliance with Uniform Guidance, and its own procurement policies. Recommendation - The District should follow Uniform Guidance and its own procurement policies when making purchases. View of Responsible Officials - The District will advertise for RFP?s for products serving our Food Service program on an annual basis.
Criteria - The District is required to follow Uniform Guidance and its own procurement policies when making purchases with federal awards. The District?s procurement procedures require the following: Contracts over $175,000 ? if the amount is to exceed $175,000, sealed bids shall be solicited by the District by public notice in the manner and subject to the requirements of the law governing contracts by the particular district. Contracts over $25,000 but not $175,000 ? if the amount of the contract is expected to exceed $25,000 but not to exceed $175,000, the contract may be made either upon sealed bids or direct negotiations, by obtaining two or more quotations for the purchase or sale when possible, and without advertising for bids or otherwise complying with the requirements of competitive bidding. All quotations obtained shall be kept on file for a period of time at least one year after receipt. Condition - The District did not request bids for a food vendor for its Child Nutrition Program. Cause - The District did not follow Uniform Guidance and its own procurement policies when making purchases with federal awards. Effect - The District has a material weakness in internal control over compliance with procurement requirements and is not in compliance with Uniform Guidance, and its own procurement policies. Recommendation - The District should follow Uniform Guidance and its own procurement policies when making purchases. View of Responsible Officials - The District will advertise for RFP?s for products serving our Food Service program on an annual basis.
Criteria - The District is required to follow Uniform Guidance and its own procurement policies when making purchases with federal awards. The District?s procurement procedures require the following: Contracts over $175,000 ? if the amount is to exceed $175,000, sealed bids shall be solicited by the District by public notice in the manner and subject to the requirements of the law governing contracts by the particular district. Contracts over $25,000 but not $175,000 ? if the amount of the contract is expected to exceed $25,000 but not to exceed $175,000, the contract may be made either upon sealed bids or direct negotiations, by obtaining two or more quotations for the purchase or sale when possible, and without advertising for bids or otherwise complying with the requirements of competitive bidding. All quotations obtained shall be kept on file for a period of time at least one year after receipt. Condition - The District did not request bids for a food vendor for its Child Nutrition Program. Cause - The District did not follow Uniform Guidance and its own procurement policies when making purchases with federal awards. Effect - The District has a material weakness in internal control over compliance with procurement requirements and is not in compliance with Uniform Guidance, and its own procurement policies. Recommendation - The District should follow Uniform Guidance and its own procurement policies when making purchases. View of Responsible Officials - The District will advertise for RFP?s for products serving our Food Service program on an annual basis.
Criteria - The District is required to follow Uniform Guidance and its own procurement policies when making purchases with federal awards. The District?s procurement procedures require the following: Contracts over $175,000 ? if the amount is to exceed $175,000, sealed bids shall be solicited by the District by public notice in the manner and subject to the requirements of the law governing contracts by the particular district. Contracts over $25,000 but not $175,000 ? if the amount of the contract is expected to exceed $25,000 but not to exceed $175,000, the contract may be made either upon sealed bids or direct negotiations, by obtaining two or more quotations for the purchase or sale when possible, and without advertising for bids or otherwise complying with the requirements of competitive bidding. All quotations obtained shall be kept on file for a period of time at least one year after receipt. Condition - The District did not request bids for a food vendor for its Child Nutrition Program. Cause - The District did not follow Uniform Guidance and its own procurement policies when making purchases with federal awards. Effect - The District has a material weakness in internal control over compliance with procurement requirements and is not in compliance with Uniform Guidance, and its own procurement policies. Recommendation - The District should follow Uniform Guidance and its own procurement policies when making purchases. View of Responsible Officials - The District will advertise for RFP?s for products serving our Food Service program on an annual basis.
Criteria - The District is required to follow Uniform Guidance and its own procurement policies when making purchases with federal awards. The District?s procurement procedures require the following: Contracts over $175,000 ? if the amount is to exceed $175,000, sealed bids shall be solicited by the District by public notice in the manner and subject to the requirements of the law governing contracts by the particular district. Contracts over $25,000 but not $175,000 ? if the amount of the contract is expected to exceed $25,000 but not to exceed $175,000, the contract may be made either upon sealed bids or direct negotiations, by obtaining two or more quotations for the purchase or sale when possible, and without advertising for bids or otherwise complying with the requirements of competitive bidding. All quotations obtained shall be kept on file for a period of time at least one year after receipt. Condition - The District did not request bids for a food vendor for its Child Nutrition Program. Cause - The District did not follow Uniform Guidance and its own procurement policies when making purchases with federal awards. Effect - The District has a material weakness in internal control over compliance with procurement requirements and is not in compliance with Uniform Guidance, and its own procurement policies. Recommendation - The District should follow Uniform Guidance and its own procurement policies when making purchases. View of Responsible Officials - The District will advertise for RFP?s for products serving our Food Service program on an annual basis.
Criteria - The District is required to follow Uniform Guidance and its own procurement policies when making purchases with federal awards. The District?s procurement procedures require the following: Contracts over $175,000 ? if the amount is to exceed $175,000, sealed bids shall be solicited by the District by public notice in the manner and subject to the requirements of the law governing contracts by the particular district. Contracts over $25,000 but not $175,000 ? if the amount of the contract is expected to exceed $25,000 but not to exceed $175,000, the contract may be made either upon sealed bids or direct negotiations, by obtaining two or more quotations for the purchase or sale when possible, and without advertising for bids or otherwise complying with the requirements of competitive bidding. All quotations obtained shall be kept on file for a period of time at least one year after receipt. Condition - The District did not request bids for a food vendor for its Child Nutrition Program. Cause - The District did not follow Uniform Guidance and its own procurement policies when making purchases with federal awards. Effect - The District has a material weakness in internal control over compliance with procurement requirements and is not in compliance with Uniform Guidance, and its own procurement policies. Recommendation - The District should follow Uniform Guidance and its own procurement policies when making purchases. View of Responsible Officials - The District will advertise for RFP?s for products serving our Food Service program on an annual basis.