Finding 1202941 (2025-001)

Material Weakness Repeat Finding
Requirement
L
Questioned Costs
-
Year
2025
Accepted
2026-03-30

AI Summary

  • Core Issue: The District failed to solicit quotes or bids for milk products exceeding $10,000, violating procurement requirements.
  • Impacted Requirements: The Small Purchase Procurement Method mandates at least three quotes for perishable food contracts between $10,000 and $250,000.
  • Recommended Follow-Up: Ensure the District implements a policy to solicit required quotes for future milk purchases starting in the 2025-26 school year.

Finding Text

Criteria or Specific Requirement: The Small Purchase Procurement Method adopted by ISBE requires that public schools entering into a contract for perishable food items in excess of $10,000 but not more than $250,000 must solicit quotes or bids from a minimum of three qualified vendors. Condition: The District did not solicit quotes or bids for the purchase of milk products. Questioned Costs: None. Context: The District did not implement internal controls to solicit bids from qualifying vendors for the purchase of perishable food items. Effect: The District may pay prices in excess of fair amounts without soliciting multiple different quotes or bids. Cause: The District believed an exception to bidding requirements for contracts for the purchase of perishable foods in the Illinois School Code [105 ILCS 5/10-20.21(a)(iv)] exempted the District from solicitng more than one quote or bid for milk products. Recommendation: The District should solicit quotes or bids from qualifying vendors for milk purchases as required under the Small Purchase Procurement Method. Management's Response: There is no disagreement. The District will implement policies to solicit quotes or bids from qualifying vendors in future years. A contract had already been awarded for the 2024-25 school year before this defficiency was discovered, so this internal control will be implemented for the 2025-26 school year.

Corrective Action Plan

Condition: The District did not solicit quotes or bids from qualified vendors for the purchase of milk products. Plan: The District will solicit bids from qualifying vendors for the purchase of milk products.

Categories

Procurement, Suspension & Debarment

Other Findings in this Audit

  • 1202936 2025-001
    Material Weakness Repeat
  • 1202937 2025-001
    Material Weakness Repeat
  • 1202938 2025-001
    Material Weakness Repeat
  • 1202939 2025-001
    Material Weakness Repeat
  • 1202940 2025-001
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
84.027 SPECIAL EDUCATION GRANTS TO STATES $390,742
84.010 TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES $208,223
84.425 EDUCATION STABILIZATION FUND $116,226
84.367 SUPPORTING EFFECTIVE INSTRUCTION STATE GRANTS (FORMERLY IMPROVING TEACHER QUALITY STATE GRANTS) $52,663
10.553 SCHOOL BREAKFAST PROGRAM $27,137
84.173 SPECIAL EDUCATION PRESCHOOL GRANTS $25,209
93.778 MEDICAL ASSISTANCE PROGRAM $21,356
10.555 NATIONAL SCHOOL LUNCH PROGRAM $10,822
97.036 DISASTER GRANTS - PUBLIC ASSISTANCE (PRESIDENTIALLY DECLARED DISASTERS) $4,233
84.424 STUDENT SUPPORT AND ACADEMIC ENRICHMENT PROGRAM $989