FAC Explorer

Finding 25338 (2022-002)

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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.

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