FAC Explorer

Finding 1090808 (2024-001)

Significant Deficiency
Requirement
I
Questioned Costs
-
Year
2024
Accepted
2024-12-16
Audit: 332655
Organization: Douglas County School District Re.1 (CO)
Auditor: Cliftonlarsonallen LLP

AI Summary

  • Core Issue: The District has a significant deficiency in internal controls over procurement compliance, specifically lacking an updated sole source justification for one vendor.
  • Impacted Requirements: Compliance with procurement standards outlined in 2 CFR sections 200.318-200.326, which require proper documentation and adherence to federal, state, and local laws.
  • Recommended Follow-Up: The District should review and strengthen their procurement controls to ensure all purchasing policies are consistently followed and documented.

Finding Text

Federal Agency: Department of Agriculture Federal Program Name: Child Nutrition Cluster Assistance Listing Number: 10.553, 10.555, 10.559 Federal Award Identification Number and Year: 24UT311N1099 - 2024 Pass-Through Agency: Colorado Department of Education Pass-Through Numbers: 4553, 4555, 4559, 6555 Award Period: July 1, 2023 – June 30, 2024 Type of Finding: Significant Deficiency in Internal Control over Compliance, Other Matters Criteria or specific requirement: Non-federal entities other than states, including those operating federal programs as subrecipients of states, must follow the procurement standards set out at 2 CFR sections 200.318 through 200.326. They must use their own documented procurement procedures, which reflect applicable state and local laws and regulations, provided that the procurements conform to applicable federal statutes and the procurement requirements identified in 2 CFR Part 200. This procurement process must be documented with proper supporting documentation. Condition: We noted that the District does have policies and procedures in place for compliance with procurement requirements. However, we noted one out of eight vendors did not have an updated sole source justification form on file covering the current fiscal year. Questioned costs: None Context: One vendor, out of a sample of eight, did not have an updated sole source justification form covering the current fiscal year. Cause: The District’s approval of sole source justification forms is typically valid for the life of the business with the vendor, but this one instance had an expiration date on the approval of the vendor as a sole source that ended prior to the current fiscal year. An updated sole source justification from was not completed after the expiration of the previous approval. Effect: Failure to document the procurement process exposes the District to the risk that the District’s procurement policy was not followed before the contracts were awarded. Repeat Finding: NoRecommendation: We recommend the District review their controls and procedures surrounding procurement to ensure their purchasing policy is followed. Views of responsible officials: There is no disagreement with the audit finding.

Categories

Procurement, Suspension & Debarment Subrecipient Monitoring School Nutrition Programs Significant Deficiency

Other Findings in this Audit

  • 514362 2024-001
    Significant Deficiency
  • 514363 2024-001
    Significant Deficiency
  • 514364 2024-001
    Significant Deficiency
  • 514365 2024-001
    Significant Deficiency
  • 514366 2024-001
    Significant Deficiency
  • 514367 2024-002
    Significant Deficiency
  • 514368 2024-002
    Significant Deficiency
  • 514369 2024-002
    Significant Deficiency
  • 514370 2024-002
    Significant Deficiency
  • 514371 2024-002
    Significant Deficiency
  • 1090804 2024-001
    Significant Deficiency
  • 1090805 2024-001
    Significant Deficiency
  • 1090806 2024-001
    Significant Deficiency
  • 1090807 2024-001
    Significant Deficiency
  • 1090809 2024-002
    Significant Deficiency
  • 1090810 2024-002
    Significant Deficiency
  • 1090811 2024-002
    Significant Deficiency
  • 1090812 2024-002
    Significant Deficiency
  • 1090813 2024-002
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
84.027 Idea Part B: Special Education (idea, Part B) $11.05M
10.555 National School Lunch Program $6.07M
10.555 Supply Assistance Grant $1.26M
10.555 Food Distribution - Commodities $1.26M
84.010 Title I, Part A $1.20M
10.553 National School Breakfast Program $759,162
84.367 Title Ii, Part A: Improving Teacher Quality $685,503
21.027 Covid-19 - Workforce Sustainability Grant $492,986
93.575 Covid-19 - Capcity Building Grant $439,946
84.425 Covid-19 - Esser III Set Aside - Learning Loss $412,804
32.009 Emergency Connectivity Fund Program $338,406
84.365 Title Iii, Part A: English Language Acquisition Grants $313,150
93.575 Emerging & Expanding Child Care Grant (eeccg) $311,713
93.575 Covid-19 - Child Care Operations Stabilization Grant $291,679
84.010 Title I, Part A - Homeless Set Aside $279,960
84.048 Career & Technical Education Grant $223,825
84.425 Covid-19 - Esser Mentor Grant $213,270
10.559 Summer Food Program for Children $193,378
84.173 Idea Part B: Special Education - Preschool $168,408
84.282 Title V, Part B: Chart School Grant $136,868
84.424 Title Iv, Part A - Well-Rounded Education $89,351
84.425 Covid-19 - Esser III Rapid Request $86,411
84.424 Title Iv, Part A - Carryover for Safe and Healthy Students $80,064
84.425 Covid-19 - Esser Elo - Summer School $79,246
10.579 Equipment Grant $70,995
84.425 Covid-19 - Esser Arp Expanded Learning Opportinity $52,508
84.424 Title Iv, Part A - Safe and Healthy Students $52,128
84.425 Covid-19 - Geer Science Bright Spot Award $50,000
84.027 Covid-19 - Arp Idea Part B: Special Education (idea, Part B) $47,281
93.575 Local Coordinating Organizations (lco) $44,990
93.575 Colorado Shines Quality Improvement (csqi) $35,222
84.425 Covid-19 - Arp-Hcy II $31,756
84.010 Title I, Part A - Parent Activities $27,456
93.354 School Nurse Workforce Grant $20,352
84.425 Covid-19 - Esser III Fund $20,062
93.575 Expanding Qaulity in Infant Toddler $16,486
84.424 Title Iv, Part A - Carryover for Well-Rounded Education $14,427
84.424 Title IV-A: Student Support and Academic Enrichment $10,059
84.010 Title I, Part A - Non-Public Set-Aside $9,161
93.575 Colorado Shines Quality Improvement (csqi) Gae $6,705
93.575 Coaches Professional Development Gae Grant $3,066
84.173 Covid-19 - Arp Idea Part B: Special Education - Preschool $2,184
66.951 Environmental Education Grants Program $1,646
84.365 Title III Immigrant Set-Aside $713
84.424 Title Iv, Part A - Effective Use of Technology $620
84.424 Title Iv, Part A - Carryover for Effective Use of Technology $95