FAC Explorer

Finding 1099201 (2024-002)

Material Weakness
Requirement
I
Questioned Costs
-
Year
2024
Accepted
2025-02-12
Audit: 342141
Organization: Huntingdon Area School District (PA)
Auditor: Young Oakes Brown & CO PC

AI Summary

  • Core Issue: The District lacks proper internal controls for reviewing vendors for suspension or debarment.
  • Impacted Requirements: This oversight could lead to serious noncompliance with federal program rules and potential disallowed costs.
  • Recommended Follow-Up: The District should create and implement documented procedures for vendor reviews to ensure compliance.

Finding Text

Condition: The District did not have internal control over compliance procedures designed and implemented for the review of vendors for possible suspension or debarment. Criteria: Internal control best practices for federal programs would dictate the District to have internal control over compliance procedures deisnged and implemented for the review of vendors for possible suspension or debarment. Cause: Internal control over compliance procedures were not designed and implemented for the review of vendors for possible suspension or debarment. Effect: This could potentially result in material noncompliance with federal program requirements and disallowed costs. Recommendation: We recommend that the District design and implement documented internal control procedures for the review of vendors for possible suspension or debarment. Auditee Response: The auditee understands and agrees with the finding. The auditee will develop and implement procedures for the review of vendors for possible suspension or debarment.

Categories

Procurement, Suspension & Debarment

Other Findings in this Audit

  • 522755 2024-002
    Material Weakness
  • 522756 2024-002
    Material Weakness
  • 522757 2024-002
    Material Weakness
  • 522758 2024-002
    Material Weakness
  • 522759 2024-002
    Material Weakness
  • 1099197 2024-002
    Material Weakness
  • 1099198 2024-002
    Material Weakness
  • 1099199 2024-002
    Material Weakness
  • 1099200 2024-002
    Material Weakness

Programs in Audit

ALN Program Name Expenditures
10.555 National School Lunch Program $662,054
84.010 Title I - Grants to Local Educational Agencies $570,973
84.027 Special Education Grants to States $458,333
10.553 School Breakfast Program $198,545
84.367 Supporting Effective Instruction State Grants (formerly Improving Teacher Quality State Grants) $64,978
84.425 Education Stabilization Fund $50,403
84.424 Student Support and Academic Enrichment Program $31,881
93.778 Medical Assistance Program $10,118
84.173 Special Education Preschool Grants $4,740
10.649 Pandemic Ebt Administrative Costs $653