Finding 33115 (2022-001)

Material Weakness
Requirement
I
Questioned Costs
$1
Year
2022
Accepted
2023-03-30
Audit: 29051
Organization: St. Croix Preparatory Academy (MN)

AI Summary

  • Core Issue: Missing documents for one contract and inadequate documentation for two contracts could lead to improper use of federal funds.
  • Impacted Requirements: Lack of documentation may result in awarding contracts without proper cost analysis, risking higher expenses.
  • Recommended Follow-Up: The School should enhance its procedures to ensure all procurement documentation is retained and controls are properly documented.

Finding Text

Cause: A School staff accidentally disposed of the supporting documents for one contract and process showing the reasoning for the procurement decision was not formally documented for two contracts. Effect: Lack of proper documentation of procedures and controls related to the procurement could result in improper contracts being paid with federal funds. The School could also possibly award a contract to a vendor that would charge more than other responsible bidders due to not having performed cost analysis. Repeat Finding: No Recommendation: We recommend the School review its procedures to ensure it retains documentation sufficient to detail the history of all procurements in accordance with the Uniform Guidance. We also recommend the School review its procedures over procurement controls to ensure all controls are also sufficiently documented. Views of responsible officials: There is no disagreement with the audit finding.

Corrective Action Plan

Child Nutrition Cluster ? Assistance Listing No. 10.553, 10.555, 10.559 Recommendation: We recommend the School review its procedures to ensure it retains documentation sufficient to detail the history of all procurements in accordance with the Uniform Guidance. We also recommend the School review its procedures over procurement controls to ensure all controls are also sufficiently documented. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Executive Director of Finance and Operations will conduct a training on St. Croix Prep?s Federal policy/Procedures with School directors including Food Service, Facility and and Technology Directors. This review will highlight the requirement to maintain RFP supporting documentation for a period of 5 years, which includes maintaining until the 5th FY?s audit is completed. The RFP supporting documentation related to this finding was only maintained for three years and disposed of the summer of 2022, prior to completion of the single audit. Name of the contact person responsible for corrective action: Kelly Gutierrez Planned completion date for corrective action plan: May1, 2023 If

Categories

Questioned Costs Procurement, Suspension & Debarment

Other Findings in this Audit

  • 33116 2022-001
    Material Weakness
  • 33117 2022-001
    Material Weakness
  • 33118 2022-001
    Material Weakness
  • 33119 2022-001
    Material Weakness
  • 609557 2022-001
    Material Weakness
  • 609558 2022-001
    Material Weakness
  • 609559 2022-001
    Material Weakness
  • 609560 2022-001
    Material Weakness
  • 609561 2022-001
    Material Weakness

Programs in Audit

ALN Program Name Expenditures
10.555 National School Lunch Program Cash Assistance $430,069
84.425 Education Stabilization Fund $57,831
10.553 School Breakfast Program $52,747
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $28,546
10.555 National School Lunch Program Noncash Assistance $28,112
10.555 National School Lunch Program Supply Chain Assistance $25,134
84.010 Title I Grants to Local Educational Agencies $16,927
21.027 Coronavirus State and Local Fiscal Recovery Funds $8,490
84.027 Special Education_grants to States $7,965
84.173 Special Education_preschool Grants $2,069
10.649 Pandemic Ebt Administrative Costs $802
10.559 Summer Food Service Program for Children $387