FAC Explorer

Finding 390741 (2023-001)

-
Requirement
I
Questioned Costs
$1
Year
2023
Accepted
2024-04-01
Audit: 301442
Organization: Board of Education of Somerset County (MD)
Auditor: Uhy LLP

AI Summary

  • Core Issue: The Board did not adhere to procurement standards for a paper/chemical contract.
  • Impacted Requirements: Compliance with 2 CFR sections 200.318 through 200.326 was not met.
  • Recommended Follow-Up: Ensure future contracts follow established procurement policies for competitive bidding.

Finding Text

Finding 2023-001: Paper/Chemical Product Contract Federal Agency: U.S. Department of Agriculture Federal Program Name: Child Nutrition Cluster Assistance Listing Number: 10.553/10.555/10.559/10.582 Compliance Requirement: Procurement, Suspension and Debarment Award Period: Fiscal Year 2023 Criteria or specific requirement: Non-federal entities other than states, including those operating federal programs as subrecipients of states, must follow the procurement standards set out at 2 CFR sections 200.318 through 200.326. Condition/Context: The Board did not follow the established procurement policy for their paper/chemical contract. Questioned Costs: Undetermined Cause: The Board allowed prior bid contract to expire. Effect: The Board did not have a competitively bid contract in place during fiscal year 2023 for paper/chemical products. Repeat Finding: No Recommendation: We recommend following the Board’s established procurement policy providing for competitive bid. Views of Responsible Officials: The Board has addressed this finding. Beginning in December 2023, the Board has entered into a contract with a vendor that was awarded the competitive bid for paper/chemical products.

Corrective Action Plan

Somerset County Public Schools respectfully submits the following Corrective Action Plan for the year ended June 30, 2023. Audit Period: July 1, 2022 through June 30, 2023 The finding from the schedule of findings and questioned costs is discussed below. The finding is numbered consistently with the number assigned in the schedule. FINDING- MAJOR FEDERAL AWARD PROGRAM AUDIT U.S Department of Agriculture 2023-001 Paper/Chemical Product Contract Recommendation: The Board should follow its established procedure and policy providing for competitive bids. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Board has entered into a competitively sourced contract with FPC Holding, Inc. as of December 2023 for the purchase of these products. Name of contact person responsible for corrective action: Linda R. Johnson, Director of Finance Planned completion date for corrective action plan: December 1, 2023

Categories

Questioned Costs Procurement, Suspension & Debarment

Other Findings in this Audit

Programs in Audit

ALN Program Name Expenditures
84.010 Title I Grants to Local Educational Agencies $1.35M
10.553 School Breakfast Program $784,251
84.425 Education Stabilization Fund $413,872
84.367 Improving Teacher Quality State Grants $132,056
10.555 National School Lunch Program $93,125
10.559 Summer Food Service Program for Children $75,863
84.048 Career and Technical Education -- Basic Grants to States $71,470
93.354 Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response $68,659
10.582 Fresh Fruit and Vegetable Program $63,949
84.027 Special Education_grants to States $44,654
10.558 Child and Adult Care Food Program $42,005
84.011 Migrant Education_state Grant Program $39,297
93.434 Every Student Succeeds Act/preschool Development Grants $33,204
84.424 Student Support and Academic Enrichment Program $14,627
84.181 Special Education-Grants for Infants and Families $13,148
10.579 Child Nutrition Discretionary Grants Limited Availability $12,000
21.027 Coronavirus State and Local Fiscal Recovery Funds $10,262
84.126 Rehabilitation Services_vocational Rehabilitation Grants to States $7,335
84.365 English Language Acquisition State Grants $7,125
84.002 Adult Education - Basic Grants to States $2,499
84.173 Special Education_preschool Grants $493
84.196 Education for Homeless Children and Youth $480