FAC Explorer

Finding 19871 (2022-001)

- Repeat Finding
Requirement
L
Questioned Costs
-
Year
2022
Accepted
2023-03-29
Audit: 23621
Organization: Lyndhurst Board of Education (NJ)
Auditor: Lerch Vinci & Bliss LLP

AI Summary

  • Answer: Contracts awarded from a cooperative purchasing program exceeded the bid threshold without proper approval.
  • Trend: Payments for goods and services surpassed the quote threshold, but competitive quotations were missing.
  • List: Ensure all contract awards are documented in meeting minutes and obtain competitive quotes for purchases above the threshold.

Finding Text

Our audit of the Federal CARES-ESSER, CRRSA-ESSER and ARP-ESSER grant programs revealed the following with respect to compliance with purchasing and contract awards: ? Our audit revealed two instances where contracts awards from a cooperative purchasing program vendor that exceeded the bid threshold were not approved in the minutes. ? We noted payments made for several goods and services which exceeded the quote threshold, however competitive quotations were not provided for audit.

Corrective Action Plan

Contracts awards from a cooperative purchasing program vendor that exceed the bid threshold will be approved in the minutes. Competitive quotations will be provided for goods and services which exceed the quote threshold.

Categories

Procurement, Suspension & Debarment

Other Findings in this Audit

Programs in Audit

ALN Program Name Expenditures
84.425 Education Stabilization Fund-Arp-Esser III $1.37M
10.555 National School Lunch Program-Cash Assistance $1.02M
84.027 Special Education_grants to States $686,805
84.425 Education Stabilization Fund-Crrsa-Esser II $624,725
84.010 Title I Grants to Local Educational Agencies $313,209
84.027 Special Education_grants to States-Arp $129,181
10.553 School Breakfast Program $79,096
10.555 National School Lunch Program-Non Cash Assistance $51,006
84.367 Improving Teacher Quality State Grants $50,128
84.425 Education Stabilization Fund-Accelerated Learning Coach and Educator Support $44,300
93.778 Medical Assistance Program $43,607
84.425 Education Stabilization Fund-Crrsa-Learning Acceleration $42,364
84.173 Special Education_preschool Grants $30,736
21.027 Coronavirus State and Local Fiscal Recovery Funds $28,554
84.425 Education Stabilization Fund-Crrsa-Mentalhealth $25,045
84.365 English Language Acquisition State Grants $22,855
84.425 Education Stabilization Fund-Cares Emergency Relief Grant $20,606
84.425 Education Stabilization Fund-Evidence Based Comprehensive Beyond the School Day $17,760
84.365 English Language Acquisition State Grants-Immigrant $12,219
84.173 Special Education_preschool Grants-Arp $11,017
84.424 Student Support and Academic Enrichment Program $10,595
10.649 Pandemic Ebt Administrative Costs $628