FAC Explorer

Finding 366706 (2023-002)

Significant Deficiency
Requirement
I
Questioned Costs
-
Year
2023
Accepted
2024-02-09
Audit: 289691
Organization: Southern Huntingdon County School District (PA)
Auditor: Young Oakes Brown & CO PC

AI Summary

  • Core Issue: The district lacks procedures to review federally debarred and suspended vendors.
  • Impacted Requirements: This oversight may lead to noncompliance with federal procurement rules.
  • Recommended Follow-Up: Implement documented internal control procedures for vendor reviews.

Finding Text

Debarred and Suspended Vendors Condition: The Southern Huntingdon County School District does not have internal control procedures designed and implemented for the review of federally debarred and suspended vendors. Criteria: Best practices related to federal programs woudl dictate to have internal control procedures designed and implemented for the review of debarred and suspended vendors. Cause: There was a lack of appropriate internal control procedures designed and implemented. Effect: This could potentially result in noncompliance with federal procurement requirements. Recommendation: We recommend that the district design and implement documented internal control procedures for the review of federally debarred and suspended vendors.

Corrective Action Plan

2023-002 Debarred and Suspended Vendors Condition: The Southern Huntingdon County School District does not have internal control procedures designed and implemented for the review of federally debarred and suspended vendors. Views of Responsible Officials: The district's Business Manager is the responsible official for the ARP ESSER grants. They stated that they agree with and understand the finding. Planned Corrective Action: Documented internal control procedures will be designed and implemented for the review of vendors for possible federal debarment and suspension. Person Responsible for Corrective Action Plan: Business Manager Anticipated Completion Date: February 29, 2024

Categories

Procurement, Suspension & Debarment

Other Findings in this Audit

  • 366705 2023-001
    Significant Deficiency
  • 366707 2023-001
    Significant Deficiency
  • 366708 2023-002
    Significant Deficiency
  • 366709 2023-001
    Significant Deficiency
  • 366710 2023-002
    Significant Deficiency
  • 366711 2023-001
    Significant Deficiency
  • 366712 2023-002
    Significant Deficiency
  • 366713 2023-001
    Significant Deficiency
  • 366714 2023-002
    Significant Deficiency
  • 366715 2023-001
    Significant Deficiency
  • 366716 2023-002
    Significant Deficiency
  • 943147 2023-001
    Significant Deficiency
  • 943148 2023-002
    Significant Deficiency
  • 943149 2023-001
    Significant Deficiency
  • 943150 2023-002
    Significant Deficiency
  • 943151 2023-001
    Significant Deficiency
  • 943152 2023-002
    Significant Deficiency
  • 943153 2023-001
    Significant Deficiency
  • 943154 2023-002
    Significant Deficiency
  • 943155 2023-001
    Significant Deficiency
  • 943156 2023-002
    Significant Deficiency
  • 943157 2023-001
    Significant Deficiency
  • 943158 2023-002
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
84.010 Title I Grants to Local Educational Agencies $264,785
84.027 Special Education_grants to States $244,514
10.553 School Breakfast Program $143,279
10.555 National School Lunch Program $38,321
84.367 Improving Teacher Quality State Grants $34,337
84.425 Education Stabilization Fund $25,468
10.579 Child Nutrition Discretionary Grants Limited Availability $24,048
84.424 Student Support and Academic Enrichment Program $22,624
93.778 Medical Assistance Program $4,857
84.173 Special Education_preschool Grants $3,282
10.649 Pandemic Ebt Administrative Costs $628