Finding 1095793 (2024-003)

Department of Education Financial Assistance Listing 84.184H School-Based Mental Health Services Procurement, Suspension and Debarment Significant Deficiency in Internal Control Over Compliance Criteria – Uniform Guidance and 2 CFR sections 200.317 through 200.327 set forth the procurement standards non-federal entities other than states must follow when operating federal programs. Condition – In our testing of procurement, suspension and debarment it was identified that the District did not go out for quotes on one contract over the mircro purchase threshold. Cause – Lack of oversight, awareness, or understanding of all the specific requirements under the Uniform Guidance and applicable CFR sections, and controls were not adequately designed to ensure compliance with all of these requirements. Effect – A lack of compliant policies increases the overall risk of non-compliance. Questioned Costs – None reported. Context/Sampling – 2 of 3 contracts were tested. Repeat Finding from Prior Years – No. Recommendation – We recommend that management establish controls to follow all applicable requirements under Uniform Guidance and applicable CFR sections. Views of Responsible Officials – There is no disagreement with the finding.