FAC Explorer

Finding 19875 (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.

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