Criteria or specific requirement: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award requires compliance with procurement. Cherry Creek School District No. 5 (the District) should have internal controls designed to ensure compliance with those provisions. Condition: We noted that the District does have policies and procedures in place for compliance with procurement requirements. However, we noted three out of ten vendors did not have the secondary approval required for emergency purchases stated in their purchasing policy. Questioned costs: None. Context: Due to the increase in number of meals served as part of the free meals offered to students and an increase in prices of food, the District encountered more emergency purchases than in previous years. In the case of an emergency purchase, the District requires two approvals, with the personnel level varying depending on the dollar threshold of the purchase. The District did not obtain the secondary approval required for emergency purchases, as stated in their purchasing policy, for three out of ten vendors tested. Cause: The District did not follow their purchasing policy surrounding approvals of emergency purchases. Effect: The auditor noted an instance of noncompliance with their purchasing policy. The District did not obtain the second level of approvals regarding emergency purchases. Repeat Finding: No. Recommendation: We recommend the District review their controls and procedures surrounding procurement to ensure their purchasing policy is followed for approvals of emergency purchases. Views of responsible officials: There is no disagreement with the audit finding.
Criteria or specific requirement: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award requires compliance with procurement. Cherry Creek School District No. 5 (the District) should have internal controls designed to ensure compliance with those provisions. Condition: We noted that the District does have policies and procedures in place for compliance with procurement requirements. However, we noted three out of ten vendors did not have the secondary approval required for emergency purchases stated in their purchasing policy. Questioned costs: None. Context: Due to the increase in number of meals served as part of the free meals offered to students and an increase in prices of food, the District encountered more emergency purchases than in previous years. In the case of an emergency purchase, the District requires two approvals, with the personnel level varying depending on the dollar threshold of the purchase. The District did not obtain the secondary approval required for emergency purchases, as stated in their purchasing policy, for three out of ten vendors tested. Cause: The District did not follow their purchasing policy surrounding approvals of emergency purchases. Effect: The auditor noted an instance of noncompliance with their purchasing policy. The District did not obtain the second level of approvals regarding emergency purchases. Repeat Finding: No. Recommendation: We recommend the District review their controls and procedures surrounding procurement to ensure their purchasing policy is followed for approvals of emergency purchases. Views of responsible officials: There is no disagreement with the audit finding.
Criteria or specific requirement: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award requires compliance with procurement. Cherry Creek School District No. 5 (the District) should have internal controls designed to ensure compliance with those provisions. Condition: We noted that the District does have policies and procedures in place for compliance with procurement requirements. However, we noted three out of ten vendors did not have the secondary approval required for emergency purchases stated in their purchasing policy. Questioned costs: None. Context: Due to the increase in number of meals served as part of the free meals offered to students and an increase in prices of food, the District encountered more emergency purchases than in previous years. In the case of an emergency purchase, the District requires two approvals, with the personnel level varying depending on the dollar threshold of the purchase. The District did not obtain the secondary approval required for emergency purchases, as stated in their purchasing policy, for three out of ten vendors tested. Cause: The District did not follow their purchasing policy surrounding approvals of emergency purchases. Effect: The auditor noted an instance of noncompliance with their purchasing policy. The District did not obtain the second level of approvals regarding emergency purchases. Repeat Finding: No. Recommendation: We recommend the District review their controls and procedures surrounding procurement to ensure their purchasing policy is followed for approvals of emergency purchases. Views of responsible officials: There is no disagreement with the audit finding.
Criteria or specific requirement: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award requires compliance with procurement. Cherry Creek School District No. 5 (the District) should have internal controls designed to ensure compliance with those provisions. Condition: We noted that the District does have policies and procedures in place for compliance with procurement requirements. However, we noted three out of ten vendors did not have the secondary approval required for emergency purchases stated in their purchasing policy. Questioned costs: None. Context: Due to the increase in number of meals served as part of the free meals offered to students and an increase in prices of food, the District encountered more emergency purchases than in previous years. In the case of an emergency purchase, the District requires two approvals, with the personnel level varying depending on the dollar threshold of the purchase. The District did not obtain the secondary approval required for emergency purchases, as stated in their purchasing policy, for three out of ten vendors tested. Cause: The District did not follow their purchasing policy surrounding approvals of emergency purchases. Effect: The auditor noted an instance of noncompliance with their purchasing policy. The District did not obtain the second level of approvals regarding emergency purchases. Repeat Finding: No. Recommendation: We recommend the District review their controls and procedures surrounding procurement to ensure their purchasing policy is followed for approvals of emergency purchases. Views of responsible officials: There is no disagreement with the audit finding.
Criteria or specific requirement: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award requires compliance with procurement. Cherry Creek School District No. 5 (the District) should have internal controls designed to ensure compliance with those provisions. Condition: We noted that the District does have policies and procedures in place for compliance with procurement requirements. However, we noted three out of ten vendors did not have the secondary approval required for emergency purchases stated in their purchasing policy. Questioned costs: None. Context: Due to the increase in number of meals served as part of the free meals offered to students and an increase in prices of food, the District encountered more emergency purchases than in previous years. In the case of an emergency purchase, the District requires two approvals, with the personnel level varying depending on the dollar threshold of the purchase. The District did not obtain the secondary approval required for emergency purchases, as stated in their purchasing policy, for three out of ten vendors tested. Cause: The District did not follow their purchasing policy surrounding approvals of emergency purchases. Effect: The auditor noted an instance of noncompliance with their purchasing policy. The District did not obtain the second level of approvals regarding emergency purchases. Repeat Finding: No. Recommendation: We recommend the District review their controls and procedures surrounding procurement to ensure their purchasing policy is followed for approvals of emergency purchases. Views of responsible officials: There is no disagreement with the audit finding.
Criteria or specific requirement: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award requires compliance with procurement. Cherry Creek School District No. 5 (the District) should have internal controls designed to ensure compliance with those provisions. Condition: We noted that the District does have policies and procedures in place for compliance with procurement requirements. However, we noted three out of ten vendors did not have the secondary approval required for emergency purchases stated in their purchasing policy. Questioned costs: None. Context: Due to the increase in number of meals served as part of the free meals offered to students and an increase in prices of food, the District encountered more emergency purchases than in previous years. In the case of an emergency purchase, the District requires two approvals, with the personnel level varying depending on the dollar threshold of the purchase. The District did not obtain the secondary approval required for emergency purchases, as stated in their purchasing policy, for three out of ten vendors tested. Cause: The District did not follow their purchasing policy surrounding approvals of emergency purchases. Effect: The auditor noted an instance of noncompliance with their purchasing policy. The District did not obtain the second level of approvals regarding emergency purchases. Repeat Finding: No. Recommendation: We recommend the District review their controls and procedures surrounding procurement to ensure their purchasing policy is followed for approvals of emergency purchases. Views of responsible officials: There is no disagreement with the audit finding.
Criteria or specific requirement: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award requires compliance with procurement. Cherry Creek School District No. 5 (the District) should have internal controls designed to ensure compliance with those provisions. Condition: We noted that the District does have policies and procedures in place for compliance with procurement requirements. However, we noted three out of ten vendors did not have the secondary approval required for emergency purchases stated in their purchasing policy. Questioned costs: None. Context: Due to the increase in number of meals served as part of the free meals offered to students and an increase in prices of food, the District encountered more emergency purchases than in previous years. In the case of an emergency purchase, the District requires two approvals, with the personnel level varying depending on the dollar threshold of the purchase. The District did not obtain the secondary approval required for emergency purchases, as stated in their purchasing policy, for three out of ten vendors tested. Cause: The District did not follow their purchasing policy surrounding approvals of emergency purchases. Effect: The auditor noted an instance of noncompliance with their purchasing policy. The District did not obtain the second level of approvals regarding emergency purchases. Repeat Finding: No. Recommendation: We recommend the District review their controls and procedures surrounding procurement to ensure their purchasing policy is followed for approvals of emergency purchases. Views of responsible officials: There is no disagreement with the audit finding.
Criteria or specific requirement: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award requires compliance with procurement. Cherry Creek School District No. 5 (the District) should have internal controls designed to ensure compliance with those provisions. Condition: We noted that the District does have policies and procedures in place for compliance with procurement requirements. However, we noted three out of ten vendors did not have the secondary approval required for emergency purchases stated in their purchasing policy. Questioned costs: None. Context: Due to the increase in number of meals served as part of the free meals offered to students and an increase in prices of food, the District encountered more emergency purchases than in previous years. In the case of an emergency purchase, the District requires two approvals, with the personnel level varying depending on the dollar threshold of the purchase. The District did not obtain the secondary approval required for emergency purchases, as stated in their purchasing policy, for three out of ten vendors tested. Cause: The District did not follow their purchasing policy surrounding approvals of emergency purchases. Effect: The auditor noted an instance of noncompliance with their purchasing policy. The District did not obtain the second level of approvals regarding emergency purchases. Repeat Finding: No. Recommendation: We recommend the District review their controls and procedures surrounding procurement to ensure their purchasing policy is followed for approvals of emergency purchases. Views of responsible officials: There is no disagreement with the audit finding.
Criteria or specific requirement: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award requires compliance with procurement. Cherry Creek School District No. 5 (the District) should have internal controls designed to ensure compliance with those provisions. Condition: We noted that the District does have policies and procedures in place for compliance with procurement requirements. However, we noted three out of ten vendors did not have the secondary approval required for emergency purchases stated in their purchasing policy. Questioned costs: None. Context: Due to the increase in number of meals served as part of the free meals offered to students and an increase in prices of food, the District encountered more emergency purchases than in previous years. In the case of an emergency purchase, the District requires two approvals, with the personnel level varying depending on the dollar threshold of the purchase. The District did not obtain the secondary approval required for emergency purchases, as stated in their purchasing policy, for three out of ten vendors tested. Cause: The District did not follow their purchasing policy surrounding approvals of emergency purchases. Effect: The auditor noted an instance of noncompliance with their purchasing policy. The District did not obtain the second level of approvals regarding emergency purchases. Repeat Finding: No. Recommendation: We recommend the District review their controls and procedures surrounding procurement to ensure their purchasing policy is followed for approvals of emergency purchases. Views of responsible officials: There is no disagreement with the audit finding.
Criteria or specific requirement: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award requires compliance with procurement. Cherry Creek School District No. 5 (the District) should have internal controls designed to ensure compliance with those provisions. Condition: We noted that the District does have policies and procedures in place for compliance with procurement requirements. However, we noted three out of ten vendors did not have the secondary approval required for emergency purchases stated in their purchasing policy. Questioned costs: None. Context: Due to the increase in number of meals served as part of the free meals offered to students and an increase in prices of food, the District encountered more emergency purchases than in previous years. In the case of an emergency purchase, the District requires two approvals, with the personnel level varying depending on the dollar threshold of the purchase. The District did not obtain the secondary approval required for emergency purchases, as stated in their purchasing policy, for three out of ten vendors tested. Cause: The District did not follow their purchasing policy surrounding approvals of emergency purchases. Effect: The auditor noted an instance of noncompliance with their purchasing policy. The District did not obtain the second level of approvals regarding emergency purchases. Repeat Finding: No. Recommendation: We recommend the District review their controls and procedures surrounding procurement to ensure their purchasing policy is followed for approvals of emergency purchases. Views of responsible officials: There is no disagreement with the audit finding.