Finding 1117175 (2024-006)

Material Weakness
Requirement
I
Questioned Costs
-
Year
2024
Accepted
2025-03-30

AI Summary

  • Core Issue: The District did not follow its own procurement policies or federal standards by failing to obtain required quotes for a purchase over $10,000.
  • Impacted Requirements: This violates procurement standards outlined in 2 CFR Part 200.317 through 200.327, leading to non-compliance with both internal and federal regulations.
  • Recommended Follow-Up: The District should review and strengthen its internal controls to ensure adherence to procurement policies and compliance requirements.

Finding Text

Assistance Listing Number 84.181 Special Education Department of Education Passed Through Turtle Mountain Band of Chippewa Indians Procurement 2 CFR Part 200.317 through 200.327 Criteria Procurement Standards require for the District to maintain and use documented procedures for procurement transactions under a Federal award or subaward, including for acquisition of property or services. These documented procurement procedures must be consistent with State, local, and tribal laws and regulations and the standards identified in 2 CFR Part 200.317 through 200.327. Condition The District performed a procurement activity that did not follow District policies as well as standards found in 2 CFR Part 200.317 through 200.327. The District failed to obtain quotes or bids for a purchase exceeding $10,000. Context Per discussion with the District staff and review of program expenditures, there were 4 expenditures incurred in which quotes or bids should have been obtained. All four transactions were tested and it was noted that 1 transaction did not have the necessary quotes or bids. Cause District’s internal controls in place failed to ensure all procurement policies are followed. Effect District is not in compliance with their internal procurement policies and procurement standards. Questioned Costs Undeterminable. Repeat Finding This is not a repeat finding. Recommendation Recommend the District to review internal controls to ensure all internal policies and compliance requirements are both being monitored and the District is remaining in compliance. Management’s Response See corrective action plan.

Categories

Procurement, Suspension & Debarment

Other Findings in this Audit

  • 540724 2024-003
    Material Weakness
  • 540725 2024-003
    Material Weakness
  • 540726 2024-003
    Material Weakness
  • 540727 2024-004
    Significant Deficiency Repeat
  • 540728 2024-004
    Significant Deficiency Repeat
  • 540729 2024-004
    Significant Deficiency Repeat
  • 540730 2024-005
    Material Weakness
  • 540731 2024-005
    Material Weakness
  • 540732 2024-006
    Material Weakness
  • 540733 2024-006
    Material Weakness
  • 1117166 2024-003
    Material Weakness
  • 1117167 2024-003
    Material Weakness
  • 1117168 2024-003
    Material Weakness
  • 1117169 2024-004
    Significant Deficiency Repeat
  • 1117170 2024-004
    Significant Deficiency Repeat
  • 1117171 2024-004
    Significant Deficiency Repeat
  • 1117172 2024-005
    Material Weakness
  • 1117173 2024-005
    Material Weakness
  • 1117174 2024-006
    Material Weakness

Programs in Audit

ALN Program Name Expenditures
15.042 Indian School Equalization $5.56M
84.027 Special Education Grants to States $2.06M
84.010 Title I Grants to Local Educational Agencies $1.94M
84.425 Education Stabilization Fund $981,153
15.046 Administrative Cost Grants for Indian Schools $630,027
84.371 Comprehensive Literacy Development $545,557
84.060 Indian Education Grants to Local Educational Agencies $456,396
84.367 Supporting Effective Instruction State Grants (formerly Improving Teacher Quality State Grants) $398,379
10.553 School Breakfast Program $359,265
84.336 Teacher Quality Partnership Grants $164,284
84.181 Special Education-Grants for Infants and Families $149,620
84.041 Impact Aid $132,070
84.287 Twenty-First Century Community Learning Centers $85,432
84.424 Student Support and Academic Enrichment Program $82,538
10.555 National School Lunch Program $62,943
84.048 Career and Technical Education -- Basic Grants to States $61,196
10.582 Fresh Fruit and Vegetable Program $52,744
10.559 Summer Food Service Program for Children $43,935
84.358 Rural Education $8,988
10.560 State Administrative Expenses for Child Nutrition $6,865
84.173 Special Education Preschool Grants $4,056