FAC Explorer

Finding 1201246 (2025-003)

Material Weakness Repeat Finding
Requirement
ABEILN
Questioned Costs
-
Year
2025
Accepted
2026-03-30
Audit: 395918
Organization: Washington Community School District (IA)
Auditor: NOLTE CORNMAN & JOHNSON PC

AI Summary

  • Issue: The District awarded the bread bid to a new vendor but continued buying from the old vendor.
  • Trend: This behavior indicates a potential lack of adherence to the new procurement decision.
  • Follow-up: Review purchasing practices to ensure compliance with the awarded vendor and address any barriers to ordering from the new supplier.

Finding Text

We noted the District solicited bread bids in compliance with procurement requirements of the Child Nutrition Cluster federal program. The bid for fiscal year 2025 was properly awarded to a new vendor. However, we noted multiple instances where the District continued to purchase bread from the prior vendor and did not place any orders with the new vendor.

Corrective Action Plan

With the change in Food Service Directors in FY26, there will be more communication and oversight of the bid process and awarded vendors to ensure proper ordering of food service supplies and food items.

Categories

No categories assigned yet.

Other Findings in this Audit

  • 1201241 2025-002
    Material Weakness Repeat
  • 1201242 2025-002
    Material Weakness Repeat
  • 1201243 2025-002
    Material Weakness Repeat
  • 1201244 2025-003
    Material Weakness Repeat
  • 1201245 2025-003
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
10.555 NATIONAL SCHOOL LUNCH PROGRAM $478,748
84.010 TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES $437,212
84.027 SPECIAL EDUCATION GRANTS TO STATES $76,941
10.553 SCHOOL BREAKFAST PROGRAM $73,468
84.367 SUPPORTING EFFECTIVE INSTRUCTION STATE GRANTS (FORMERLY IMPROVING TEACHER QUALITY STATE GRANTS) $68,242
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $52,000
10.559 SUMMER FOOD SERVICE PROGRAM FOR CHILDREN $32,822
84.424 STUDENT SUPPORT AND ACADEMIC ENRICHMENT PROGRAM $26,980
84.048 CAREER AND TECHNICAL EDUCATION -- BASIC GRANTS TO STATES $21,743
84.425 EDUCATION STABILIZATION FUND $9,019