FAC Explorer

Finding 12850 (2022-002)

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

AI Summary

  • Issue: The Moniteau School District lacks documentation to prove that the contract with Toshiba was obtained through a competitive process.
  • Impacted Requirements: This raises concerns about compliance with procurement regulations and transparency in spending.
  • Recommendation: Follow up by obtaining the necessary documentation or consider re-evaluating the procurement process for future contracts.

Finding Text

CONDITION: The Moniteau School District contracted with a third-party vendor (Toshiba American Business Solutions) for the purchase of copier equipment. The contract with the third-party vendor was procured through a cooperative purchasing group. 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) and 2 CFR 200.320(a)(2)(i) of the Uniform Guidance, and 24 PS 8.807.1. 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

  • 12848 2022-001
    Material Weakness
  • 12849 2022-003
    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