FAC Explorer

Finding 1081070 (2023-008)

Material Weakness Repeat Finding
Requirement
I
Questioned Costs
-
Year
2023
Accepted
2024-11-04
Audit: 327202
Organization: Saint Paul Public Schools (MN)
Auditor: Cliftonlarsonallen LLP

AI Summary

  • Core Issue: The District failed to follow proper procurement methods and did not maintain adequate documentation for transactions.
  • Impacted Requirements: Non-compliance with procurement standards outlined in CFR sections 200.318 to 200.326, leading to a material weakness in internal controls.
  • Recommended Follow-Up: The District should enhance its procurement procedures to ensure all transactions are well-documented and compliant with Uniform Guidance.

Finding Text

Federal Agency: U.S. Department of Education Federal Program Name: State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Federal Award Identification Number and Year: SLFRP2619, 2023 Pass-Through Agency: Minnesota Department of Education Pass-Through Numbers: Unknown Award Period: July 1, 2022 – June 30, 2023 Type of Finding: Material Weakness in Internal Control Over Compliance and Compliance Finding (Modified Opinion) Criteria or Specific Requirement: Non-federal entities other than states must follow the procurement standards set out at c CFR sections 200.318 through 200.326. This includes utilizing one of the five allowable procurement methods, including small purchase guidelines for items over the micro-purchase threshold and sealed bids, competitive proposals, or noncompetitive proposals when items exceed the simplified acquisition threshold. In addition, the Uniform Guidance requires that the entity maintain records sufficient to detail the history of the procurement. Condition: During our testing of the District’s procurements within the State and Local Fiscal Recovery Funds program, it was noted that not all procurements followed the appropriate method and history of the transaction was not sufficiently documented. Context: All 5 of the procurements which were tested, we noted that the District did not retain documentation detailing the procurement process or what quotes were obtained. Questioned Costs: None Cause: Time pressure led to this requirement not being met. Effect: The District was not in compliance with the documentation requirements for procurement transactions as detailed in the Uniform Guidance. Repeat Finding: This is a repeat finding. Recommendation: We recommend the District review its procedures and controls over procurement to ensure that all procurements are documented such that a third party can clearly see and understand the detailed history of the procurement. Views of Responsible Officials: There is no disagreement with the audit finding.

Categories

Procurement, Suspension & Debarment

Other Findings in this Audit

  • 504618 2023-004
    Material Weakness
  • 504619 2023-004
    Material Weakness
  • 504620 2023-004
    Material Weakness
  • 504621 2023-004
    Material Weakness
  • 504622 2023-005
    Material Weakness
  • 504623 2023-005
    Material Weakness
  • 504624 2023-005
    Material Weakness
  • 504625 2023-005
    Material Weakness
  • 504626 2023-008
    Material Weakness Repeat
  • 504627 2023-008
    Material Weakness Repeat
  • 504628 2023-008
    Material Weakness Repeat
  • 504629 2023-008
    Material Weakness Repeat
  • 504630 2023-003
    Material Weakness Repeat
  • 504631 2023-003
    Material Weakness Repeat
  • 504632 2023-003
    Material Weakness Repeat
  • 504633 2023-003
    Material Weakness Repeat
  • 504634 2023-006
    Material Weakness Repeat
  • 504635 2023-006
    Material Weakness Repeat
  • 504636 2023-006
    Material Weakness Repeat
  • 504637 2023-006
    Material Weakness Repeat
  • 504638 2023-007
    Material Weakness Repeat
  • 504639 2023-007
    Material Weakness Repeat
  • 504640 2023-007
    Material Weakness Repeat
  • 504641 2023-007
    Material Weakness Repeat
  • 504642 2023-009
    Significant Deficiency
  • 504643 2023-009
    Significant Deficiency
  • 504644 2023-009
    Significant Deficiency
  • 504645 2023-009
    Significant Deficiency
  • 1081060 2023-004
    Material Weakness
  • 1081061 2023-004
    Material Weakness
  • 1081062 2023-004
    Material Weakness
  • 1081063 2023-004
    Material Weakness
  • 1081064 2023-005
    Material Weakness
  • 1081065 2023-005
    Material Weakness
  • 1081066 2023-005
    Material Weakness
  • 1081067 2023-005
    Material Weakness
  • 1081068 2023-008
    Material Weakness Repeat
  • 1081069 2023-008
    Material Weakness Repeat
  • 1081071 2023-008
    Material Weakness Repeat
  • 1081072 2023-003
    Material Weakness Repeat
  • 1081073 2023-003
    Material Weakness Repeat
  • 1081074 2023-003
    Material Weakness Repeat
  • 1081075 2023-003
    Material Weakness Repeat
  • 1081076 2023-006
    Material Weakness Repeat
  • 1081077 2023-006
    Material Weakness Repeat
  • 1081078 2023-006
    Material Weakness Repeat
  • 1081079 2023-006
    Material Weakness Repeat
  • 1081080 2023-007
    Material Weakness Repeat
  • 1081081 2023-007
    Material Weakness Repeat
  • 1081082 2023-007
    Material Weakness Repeat
  • 1081083 2023-007
    Material Weakness Repeat
  • 1081084 2023-009
    Significant Deficiency
  • 1081085 2023-009
    Significant Deficiency
  • 1081086 2023-009
    Significant Deficiency
  • 1081087 2023-009
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
84.010 Title I Grants to Local Educational Agencies $28.98M
10.555 National School Lunch Program $12.36M
10.553 School Breakfast Program $4.98M
84.424 Student Support and Academic Enrichment Program $2.47M
84.367 Supporting Effective Instruction State Grants (formerly Improving Teacher Quality State Grants) $2.44M
84.365 English Language Acquisition State Grants $1.74M
84.002 Adult Education - Basic Grants to States $1.50M
21.027 Coronavirus State and Local Fiscal Recovery Funds $1.43M
84.287 Twenty-First Century Community Learning Centers $1.39M
84.371 Comprehensive Literacy Development $1.10M
10.559 Summer Food Service Program for Children $850,546
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $800,470
84.048 Career and Technical Education -- Basic Grants to States $780,871
10.558 Child and Adult Care Food Program $769,347
84.027 Special Education Grants to States $720,395
84.411 Education Innovation and Research (formerly Investing in Innovation (i3) Fund) $688,959
32.009 Emergency Connectivity Fund Program $480,000
12.U01 Rotc $431,136
10.582 Fresh Fruit and Vegetable Program $428,949
84.336 Teacher Quality Partnership Grants $334,099
84.415 Indian Education National Activities (state Tribal Education Partnership (step) and Native American Language (nal) $188,539
84.060 Indian Education Grants to Local Educational Agencies $174,402
84.173 Special Education Preschool Grants $157,815
84.305 Education Research, Development and Dissemination $154,253
93.959 Block Grants for Prevention and Treatment of Substance Abuse $148,500
20.205 Highway Planning and Construction $118,149
93.566 Refugee and Entrant Assistance State/replacement Designee Administered Programs $87,912
84.196 Education for Homeless Children and Youth $82,140
16.839 Stop School Violence $74,009
84.181 Special Education-Grants for Infants and Families $71,055
84.425 Education Stabilization Fund $57,853
10.185 Local Food for Schools Cooperative Agreement Program $21,568
84.334 Gaining Early Awareness and Readiness for Undergraduate Programs $20,400
10.649 Pandemic Ebt Administrative Costs $6,180
10.226 Secondary Education, Two-Year Postsecondary Education, and Agriculture in the K-12 Classroom $4,513
93.297 Teenage Pregnancy Prevention Program $835