FAC Explorer

Finding 39295 (2022-003)

Significant Deficiency
Requirement
I
Questioned Costs
-
Year
2022
Accepted
2022-11-13
Audit: 37583
Organization: Florence School District (WI)
Auditor: Cliftonlarsonallen LLP

AI Summary

  • Core Issue: The District failed to obtain the required number of vendor quotes for food supply purchases, violating federal procurement guidelines.
  • Impacted Requirements: Compliance with 2 CFR 2.320, which mandates obtaining at least two price quotes for small purchases.
  • Recommended Follow-Up: Ensure adherence to the purchasing policy by obtaining and documenting at least two quotes for all applicable purchases.

Finding Text

Federal Grants Management - Procurement Policy Assistance Listing Numbers: Child Nutrition Cluster, 10.553 School Breakfast Program, 10.555 National School Lunch Program, and 10.559 Summer Food Service Program for Children Type of Finding: Significant deficiency in internal control over compliance. Condition: During our testing of procurement transactions of the program we noted that the selection of a vendor for food supplies was not supported by an adequate number of quotes (at least 2) to ensure the District is prudent with the monies used towards the program. Additionally, our testing of internal controls over compliance identified the following weakness in internal control: there is not proper identification of what purchases require quotes or bids. Criteria or specific requirement: 2 CFR 2..320 Methods of Procurement state that if the small purchases method is used, price or rate quotations must be obtained from an adequate number of qualified sources (at least 2). Cause: The District did not follow Federal Funds Procurement Policy. Effect: Obtaining price quotes from an adequate number of vendors allows the District to use federal funds in the most fiscally responsible way. The lack of price quotes may cause the District to over pay for supplies or services. Recommendation: We recommend the District follow their purchasing policy related to small purchases which includes obtaining price quotes from an adequate number of vendors (at least two) and maintaining this documentation. Questioned Costs: None Views of Responsible Officials and Planned Corrective Actions: There is no disagreement with the audit finding.

Corrective Action Plan

Federal Grants Management/Procurement Policy Recommendation: We recommend the District follow its procurement policy related to small purchases. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in response to finding: District personnel will solicit, obtain, and maintain a minimum number of price quotes from adequate food service vendors (at least 2, if received). Names of the contract person(s) responsible for corrective action: Milissa Lundin, Food Service Director; Laurie Oliver, Food Service Head Cook; Holly Kruger, Food Service Clerk; Jen Steber, Finance Manager Planned completion date for corrective action plan: January 31, 2023.

Categories

Procurement, Suspension & Debarment School Nutrition Programs

Other Findings in this Audit

  • 39294 2022-002
    Significant Deficiency Repeat
  • 39296 2022-004
    Significant Deficiency
  • 39297 2022-002
    Significant Deficiency Repeat
  • 39298 2022-003
    Significant Deficiency
  • 39299 2022-004
    Significant Deficiency
  • 39300 2022-002
    Significant Deficiency Repeat
  • 39301 2022-003
    Significant Deficiency
  • 39302 2022-004
    Significant Deficiency
  • 39303 2022-002
    Significant Deficiency Repeat
  • 39304 2022-003
    Significant Deficiency
  • 39305 2022-004
    Significant Deficiency
  • 39306 2022-002
    Significant Deficiency Repeat
  • 39307 2022-004
    Significant Deficiency
  • 39308 2022-002
    Significant Deficiency Repeat
  • 39309 2022-004
    Significant Deficiency
  • 39310 2022-002
    Significant Deficiency Repeat
  • 39311 2022-004
    Significant Deficiency
  • 39312 2022-002
    Significant Deficiency Repeat
  • 39313 2022-004
    Significant Deficiency
  • 39314 2022-002
    Significant Deficiency Repeat
  • 39315 2022-004
    Significant Deficiency
  • 39316 2022-002
    Significant Deficiency Repeat
  • 39317 2022-004
    Significant Deficiency
  • 39318 2022-002
    Significant Deficiency Repeat
  • 39319 2022-004
    Significant Deficiency
  • 39320 2022-002
    Significant Deficiency Repeat
  • 39321 2022-004
    Significant Deficiency
  • 39322 2022-002
    Significant Deficiency Repeat
  • 39323 2022-004
    Significant Deficiency
  • 39324 2022-002
    Significant Deficiency Repeat
  • 39325 2022-004
    Significant Deficiency
  • 39326 2022-002
    Significant Deficiency Repeat
  • 39327 2022-004
    Significant Deficiency
  • 39328 2022-002
    Significant Deficiency Repeat
  • 39329 2022-004
    Significant Deficiency
  • 39330 2022-002
    Significant Deficiency Repeat
  • 39331 2022-004
    Significant Deficiency
  • 615736 2022-002
    Significant Deficiency Repeat
  • 615737 2022-003
    Significant Deficiency
  • 615738 2022-004
    Significant Deficiency
  • 615739 2022-002
    Significant Deficiency Repeat
  • 615740 2022-003
    Significant Deficiency
  • 615741 2022-004
    Significant Deficiency
  • 615742 2022-002
    Significant Deficiency Repeat
  • 615743 2022-003
    Significant Deficiency
  • 615744 2022-004
    Significant Deficiency
  • 615745 2022-002
    Significant Deficiency Repeat
  • 615746 2022-003
    Significant Deficiency
  • 615747 2022-004
    Significant Deficiency
  • 615748 2022-002
    Significant Deficiency Repeat
  • 615749 2022-004
    Significant Deficiency
  • 615750 2022-002
    Significant Deficiency Repeat
  • 615751 2022-004
    Significant Deficiency
  • 615752 2022-002
    Significant Deficiency Repeat
  • 615753 2022-004
    Significant Deficiency
  • 615754 2022-002
    Significant Deficiency Repeat
  • 615755 2022-004
    Significant Deficiency
  • 615756 2022-002
    Significant Deficiency Repeat
  • 615757 2022-004
    Significant Deficiency
  • 615758 2022-002
    Significant Deficiency Repeat
  • 615759 2022-004
    Significant Deficiency
  • 615760 2022-002
    Significant Deficiency Repeat
  • 615761 2022-004
    Significant Deficiency
  • 615762 2022-002
    Significant Deficiency Repeat
  • 615763 2022-004
    Significant Deficiency
  • 615764 2022-002
    Significant Deficiency Repeat
  • 615765 2022-004
    Significant Deficiency
  • 615766 2022-002
    Significant Deficiency Repeat
  • 615767 2022-004
    Significant Deficiency
  • 615768 2022-002
    Significant Deficiency Repeat
  • 615769 2022-004
    Significant Deficiency
  • 615770 2022-002
    Significant Deficiency Repeat
  • 615771 2022-004
    Significant Deficiency
  • 615772 2022-002
    Significant Deficiency Repeat
  • 615773 2022-004
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
84.425 Education Stabilization Fund $246,264
84.010 Title I Grants to Local Educational Agencies $103,412
10.665 Schools and Roads - Grants to States $87,977
84.027 Special Education_grants to States $81,088
93.778 Medical Assistance Program $68,811
10.553 School Breakfast Program $66,993
84.041 Impact Aid $40,838
84.358 Rural Education $33,503
84.367 Improving Teacher Quality State Grants $19,004
10.555 National School Lunch Program $13,580
84.424 Student Support and Academic Enrichment Program $9,165
84.173 Special Education_preschool Grants $6,056
84.048 Career and Technical Education -- Basic Grants to States $4,055
10.559 Summer Food Service Program for Children $3,596