Finding 386799 (2023-002)

Significant Deficiency
Requirement
I
Questioned Costs
-
Year
2023
Accepted
2024-03-28
Audit: 299077
Organization: Town of Yarmouth (ME)

AI Summary

  • Core Issue: The School Department did not follow required procurement processes for vendor selection, failing to retain necessary documentation.
  • Impacted Requirements: This non-compliance with Uniform Guidance §200.320 could jeopardize future grant eligibility.
  • Recommended Follow-Up: Management should enforce procurement standards to ensure compliance for all purchases moving forward.

Finding Text

2023-002 U.S. Department of the Treasury, Assistance Listing #21.027 Coronavirus State and Local Fiscal Recovery Funds for the period July 1, 2022 through June 30, 2023 Criteria: Under the Uniform Guidance §200.320 – Methods of procurement to be followed, the School Department is required to perform procurement processes when selecting vendors. These processes can include quotes, and/or formal sealed bids. Statement of Condition: The School Department contracted with several vendors over the micro-purchase threshold but did not retain documentation of quotes received. Cause: An existing contract was expanded to include coverage for programs under the CSLFRF grant, but no additional quotes were received, in addition one purchase was improperly classified as sole source during the initial procurement phase. Effect: Non-compliance with general provisions of the Uniform Guidance may affect future grants received by the School Department. Recommendation: We recommend that management ensure procurement standards are followed for all purchases.

Categories

Procurement, Suspension & Debarment

Other Findings in this Audit

  • 386795 2023-001
    Significant Deficiency
  • 386796 2023-002
    Significant Deficiency
  • 386797 2023-003
    Significant Deficiency
  • 386798 2023-001
    Significant Deficiency
  • 386800 2023-003
    Significant Deficiency
  • 386801 2023-001
    Significant Deficiency
  • 386802 2023-002
    Significant Deficiency
  • 386803 2023-003
    Significant Deficiency
  • 963237 2023-001
    Significant Deficiency
  • 963238 2023-002
    Significant Deficiency
  • 963239 2023-003
    Significant Deficiency
  • 963240 2023-001
    Significant Deficiency
  • 963241 2023-002
    Significant Deficiency
  • 963242 2023-003
    Significant Deficiency
  • 963243 2023-001
    Significant Deficiency
  • 963244 2023-002
    Significant Deficiency
  • 963245 2023-003
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
21.027 Pre-K Expansion $342,359
84.027 Local Entitlement $274,282
10.555 School Lunch $172,379
21.027 American Rescue Plan Act - Covid $155,888
84.425 Multilingual Learners, Experiencing Homelessness - Covid $110,776
21.027 Extended Learning Oppertunities $101,556
84.425 Govenors Emergency Education Relief - Covid $67,182
10.555 Donated Commodities $65,785
10.553 Breakfast Program $53,633
84.367 Title Iia - Supporting Effective Instruction $53,351
10.555 Child Nutrition Supply Chain Assistance $49,980
84.425 Elementary and Secondary School Emergency Relief 3 - Covid $48,171
84.010 Title I, Part A $42,954
84.027 Local Entitlement - Arp - Covid $16,893
10.675 Project Cannopy $16,429
97.044 Assistance to Firefighters Grant $10,762
84.173 Local Entitlement Preschool - Arp - Covid $9,504
84.425 Elementary and Secondary School Emergency Relief 2 - Covid $7,916
10.559 Summer Food Program $5,565
10.558 State Pandemic Electronic Benefit Transfer Administrative Cost Grant - Covid $2,512
84.424 Title IV - Student Support and Academic Enrichment $2,467
14.218 Community Development Block Grants/entitlement Grants $2,453
16.738 Justice Assistance Grant $2,184
16.607 Bulletproof Vests $1,385
84.173 Local Entitlement Preschool $681