FAC Explorer

Finding 25337 (2022-002)

-
Requirement
L
Questioned Costs
-
Year
2022
Accepted
2023-03-01
Audit: 21700
Organization: East Rutherford Board of Education (NJ)
Auditor: Lerch Vinci & Bliss LLP

AI Summary

  • Core Issue: Compliance gaps were found in purchasing and contract awards for federal grant programs.
  • Impacted Requirements: Missing documentation and approvals for purchases, including security cameras and professional services.
  • Recommended Follow-Up: Ensure all purchasing procedures are followed and properly documented, including public advertising for contracts above the bid 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: ? Required procedures and documentation were not adhered to or made available for audit for the purchase and installation of security cameras through a National Cooperative Purchasing Program. ? Exceptions were noted for cooperative purchasing program vendors who were paid in excess of the bid threshold that were not approved in the minutes. ? Noted a professional service contract for an ABA Therapist paid in excess of the bid threshold whose contract award was not publicly advertised as required.

Corrective Action Plan

Purchases and Contract awards are procured and approved in accordance with the Public School Contracts Law and Federal/State procurement regulations.

Categories

Procurement, Suspension & Debarment

Other Findings in this Audit

Programs in Audit

ALN Program Name Expenditures
84.425 Education Stabilization Fund-Arp-Esser III $759,323
10.555 National School Lunch Program-Cash Assistance $457,980
10.553 School Breakfast Program $217,637
84.027 Special Education_grants to States $198,094
84.010 Title I Grants to Local Educational Agencies $112,120
84.425 Education Stabilization Fund-Crrsa-Esser II $88,597
84.425 Education Stabilization Fund-Esser II - Mental Health $29,813
10.555 National School Lunch Program-Non Cash Assistance (food Distribution) $26,029
93.778 Medical Assistance Program $17,718
84.425 Education Stabilization Fund-Esser II - Learning Acceleration $12,314
84.424 Student Support and Academic Enrichment Program $10,910
84.367 Improving Teacher Quality State Grants $10,000
84.173 Special Education_preschool Grants $6,335
84.173 Special Education_preschool Grants-Arp Idea-Preschool $3,052
10.649 Pandemic Ebt Administrative Costs $628