Finding 12848 (2022-001)

Material Weakness
Requirement
I
Questioned Costs
$1
Year
2022
Accepted
2023-10-01
Audit: 17757
Organization: Moniteau School District (PA)

AI Summary

  • Issue: The Moniteau School District did not follow proper competitive procurement processes for a contract with Smart Solutions Technologies.
  • Requirements Impacted: Lack of documentation for bid evaluation and public solicitation violates procurement regulations.
  • Recommended Follow-up: Ensure future contracts include necessary documentation to verify compliance with competitive procurement standards.

Finding Text

CONDITION: The Moniteau School District contracted with a third-party vendor (Smart Solutions Technologies) for technology equipment (Smart Boards and Mobile Carts) for the District which exceeded the threshold for competitive procurement. The District was unable to provide documentation to verify that the third-party procurement contract was competitively procured, such as a bid evaluation and public solicitation.

Corrective Action Plan

MANAGEMENT?S CORRECTIVE ACTION PLAN: Management will review and update as necessary, it?s current procurement policies and procedures to ensure compliance with all applicable sections of the Uniform Guidance, in specifically, Section 2 CFR 200.318(i) of the Uniform Guidance. The timeframe for completion of this process will commence and be finalized during the District?s 2023-2024 fiscal year and will be revised on an ongoing basis as required by new policy directives from oversight agencies. In addition, management will respond with additional measures considered necessary by the Pennsylvania Department of Education upon review of this finding and management?s corrective action plan.

Categories

Questioned Costs Procurement, Suspension & Debarment

Other Findings in this Audit

  • 12849 2022-003
    Material Weakness
  • 12850 2022-002
    Material Weakness
  • 12851 2022-003
    Material Weakness
  • 12852 2022-003
    Material Weakness
  • 589290 2022-001
    Material Weakness
  • 589291 2022-003
    Material Weakness
  • 589292 2022-002
    Material Weakness
  • 589293 2022-003
    Material Weakness
  • 589294 2022-003
    Material Weakness

Programs in Audit

ALN Program Name Expenditures
10.553 School Breakfast Program $288,008
84.027 Special Education_grants to States $259,186
10.555 National School Lunch Program $56,196
93.778 Medical Assistance Program $8,504
84.173 Special Education_preschool Grants $3,987
84.425 Education Stabilization Fund $3,688
10.649 Pandemic Ebt Administrative Costs $614