Finding 1224156 (2025-001)

Material Weakness Repeat Finding
Requirement
I
Questioned Costs
-
Year
2025
Accepted
2026-07-21

AI Summary

  • Core Issue: The Center failed to provide proof that the welding lab upgrades and equipment were competitively procured.
  • Impacted Requirements: Lack of documentation from the cooperative purchasing group and insufficient price quotations violate procurement standards.
  • Recommended Follow-Up: Ensure proper documentation and competitive bidding processes are in place to avoid repeat findings.

Finding Text

CONDITION: The Beaver County Career and Technology Center contracted with a third-party vendor – Huckstein Mechanical for electrical upgrades to the welding lab and Robovent for welding equipment at the Center. The contract was procured through a cooperative purchasing group. The Center, 1) was unable to provide documentation from the cooperative purchasing group to verify that the welding lab upgrade and equipment procurement contract was competitively procured, such as a bid evaluation and public solicitation and 2) did not obtain the adequate number of price or rate quotations. This is a repeat finding (2024-001) from the prior fiscal year.

Corrective Action Plan

CONDITION: The Beaver County Career and Technical Center contracted with a third-party vendor – Huckstein Mechanical and Robovent for the electrical upgrades in the welding lab and welding equipment respectively. The contracts were procured through a cooperative purchasing group. The Center 1) was unable to provide documentation from the cooperative purchasing group to verify that the technology procurement contracts were competitively procured, such as a bid evaluation and public solicitation and 2) did not obtain the adequate number of price or rate quotations.

Categories

Procurement, Suspension & Debarment

Programs in Audit

ALN Program Name Expenditures
14.251 ECONOMIC DEVELOPMENT INITIATIVE, COMMUNITY PROJECT FUNDING, AND MISCELLANEOUS GRANTS $399,217
84.048 CAREER AND TECHNICAL EDUCATION -- BASIC GRANTS TO STATES $363,787
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $70,000