Finding 29429 (2022-007)

Material Weakness
Requirement
I
Questioned Costs
-
Year
2022
Accepted
2023-08-13
Audit: 29049
Organization: Corbett School District (OR)

AI Summary

  • Core Issue: The District lacks a documented procurement policy for federal funding, violating compliance requirements.
  • Impacted Requirements: Noncompliance with Title 2 regulations and OMB Compliance Supplement regarding procurement procedures.
  • Recommended Follow-Up: Develop and implement a formal procurement policy that aligns with federal, state, and local laws.

Finding Text

Federal program: Child Nutrition Cluster (CFDA 10.553, 10.555) Criteria: Per Title 2, Subtitle A, Chapter II, Subpart D, Section 202.318 (a), a non-Federal entity must "have and use documented procurement procedures, consistent with State, local, and tribal laws and regulations and the standards of this section, for the acquisition of property or services required under a Federal award or subaward. The non-Federal entity's documented procurement procedures must conform to the procurement standards identified in ?? 200.317 through 200.327.? Condition: An instance of noncompliance was identified over compliance requirement I(a) from the 2022 Office of Management and Budget (OMB) Compliance Supplement. The District does not have a documented procurement policy. Cause: Oversights by administrative staff, which may have been due to a lack of familiarity with procurement policies and the requirements of receiving and administering federal funding. Effect or potential effect: A lack of a documented procurement policy for purchases using federal funds could cause a contract or purchase to be made in an improper manner. Questioned costs: No known or estimated questioned costs identified. Context: There were 245 nonpayroll expenditures, totaling $205,924.67, that were made by the District without a documented procurement policy. Recommendation: The District should develop and implement a formal procurement policy consistent with Federal, State, and local laws and regulations. Views of responsible officials: The District understands and concurs with this finding.

Corrective Action Plan

7. Deficiency 2022-007 ? Instance of Noncompliance ? Procurement Policy a. An instance of noncompliance was identified over compliance requirement 1(a) from the 2022 Office of Management and Budget (OMB) Compliance Supplement. The District does not have a documented procurement policy. The District should develop and implement a formal procurement policy consistent with Federal, State, and local laws and regulations. b. Plan of Action: The District will undertake a review of best practices regarding procurement policy and will advance resulting recommendations. c. Timeframe: Fiscal year 2023-24

Categories

Procurement, Suspension & Debarment Subrecipient Monitoring School Nutrition Programs

Other Findings in this Audit

  • 29425 2022-003
    Material Weakness
  • 29426 2022-004
    Material Weakness
  • 29427 2022-005
    Material Weakness
  • 29428 2022-006
    Material Weakness
  • 29430 2022-008
    Material Weakness
  • 29431 2022-003
    Material Weakness
  • 29432 2022-004
    Material Weakness
  • 29433 2022-005
    Material Weakness
  • 29434 2022-006
    Material Weakness
  • 29435 2022-007
    Material Weakness
  • 29436 2022-008
    Material Weakness
  • 29437 2022-003
    Material Weakness
  • 29438 2022-004
    Material Weakness
  • 29439 2022-005
    Material Weakness
  • 29440 2022-006
    Material Weakness
  • 29441 2022-007
    Material Weakness
  • 29442 2022-008
    -
  • 29443 2022-003
    Material Weakness
  • 29444 2022-004
    Material Weakness
  • 29445 2022-005
    Material Weakness
  • 29446 2022-006
    Material Weakness
  • 29447 2022-007
    Material Weakness
  • 29448 2022-008
    Material Weakness
  • 605867 2022-003
    Material Weakness
  • 605868 2022-004
    Material Weakness
  • 605869 2022-005
    Material Weakness
  • 605870 2022-006
    Material Weakness
  • 605871 2022-007
    Material Weakness
  • 605872 2022-008
    Material Weakness
  • 605873 2022-003
    Material Weakness
  • 605874 2022-004
    Material Weakness
  • 605875 2022-005
    Material Weakness
  • 605876 2022-006
    Material Weakness
  • 605877 2022-007
    Material Weakness
  • 605878 2022-008
    Material Weakness
  • 605879 2022-003
    Material Weakness
  • 605880 2022-004
    Material Weakness
  • 605881 2022-005
    Material Weakness
  • 605882 2022-006
    Material Weakness
  • 605883 2022-007
    Material Weakness
  • 605884 2022-008
    -
  • 605885 2022-003
    Material Weakness
  • 605886 2022-004
    Material Weakness
  • 605887 2022-005
    Material Weakness
  • 605888 2022-006
    Material Weakness
  • 605889 2022-007
    Material Weakness
  • 605890 2022-008
    Material Weakness

Programs in Audit

ALN Program Name Expenditures
10.555 National School Lunch Program $263,338
84.027 Special Education_grants to States $156,248
10.553 School Breakfast Program $127,161
84.425 Covid-19 Elemtnary and Secondary School Emergency Relief (esser) Fund $76,204
84.010 Title I Grants to Local Educational Agencies $65,048
84.027 Covid-19 Special Education_grants to States $41,064
10.555 Nslp Supply Chain Assistance $23,709
84.126 Rehabilitation Services_vocational Rehabilitation Grants to States $19,792
10.555 Nslp Donated Commodities $17,523
84.367 Improving Teacher Quality State Grants $13,137
84.424 Student Support and Academic Enrichment Program $10,000
66.444 Lead Testing in School and Child Care Program Drinking Water (sdwa 1464(d)) (a) $8,400
84.173 Special Education_preschool Grants $2,573
84.173 Covid-19 Special Education_preschool Grants $1,534
10.649 Pandemic Ebt Administrative Costs $614