FAC Explorer

Finding 41668 (2022-002)

Material Weakness Repeat Finding
Requirement
AB
Questioned Costs
-
Year
2022
Accepted
2023-03-28
Audit: 40106
Organization: High School for Recording Arts (MN)
Auditor: Bergankdv LTD

AI Summary

  • Core Issue: High School for Recording Arts lacks documented procurement procedures as required by 2 CFR section 200.320.
  • Impacted Requirements: This affects compliance with the standards outlined in 2 CFR sections 200.317 through 200.320.
  • Recommended Follow-Up: Adopt a written procurement policy that meets all requirements of 2 CFR section 200.317 through 200.320.

Finding Text

Criteria or Specific Requirement: In accordance with 2 CFR section 200.320, a non-federal entity must have and use documented procurement procedures, consistent with the standards of 2 CFR section 200.317 through 200.320 for any method of procurement used for the acquisition of property or services required under a federal award or sub-award. Condition: High School for Recording Arts does not have documented procurement procedures that incorporate all the requirements of 2 CFR section 200.317 through 200.320. Context: This finding impacts the internal control for over compliance with the Uniform Guidance. Questioned Costs: None reported. Effect or Potential Effect: High School for Recording Arts is not in compliance with 2 CFR section 200.317 through 200.320. Cause: High School for Recording Arts has not adopted policies and procedures required by the Uniform Guidance. Recommendation: We recommend that High School for Recording Arts adopt a written procurement policy which includes all requirements of 2 CFR section 200.317 through 200.320.

Corrective Action Plan

CORRECTIVE ACTION PLAN (CAP): 1. Explanation of Disagreement with Audit Finding There is no disagreement with the audit finding. 2. Actions Planned in Response to Finding High School for Recording Arts agrees with the finding and will adopt a documented procurement policy consistent with the standards of 2 CFR section 200.317 through 200.320 to use for procurement of the acquisition of property or services required under federal awards or sub-awards. 3. Official Responsible for Ensuring CAP The Executive Director and Director of Operations are responsible for ensuring corrective action of the deficiency. 4. Planned Completion Date for CAP The planned completion date for the CAP is June 30, 2023. 5. Plan to Monitor Completion of CAP The School Board Chair will be monitoring this CAP.

Categories

Procurement, Suspension & Debarment Subrecipient Monitoring Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties

Other Findings in this Audit

  • 41669 2022-003
    Material Weakness
  • 41670 2022-002
    Material Weakness Repeat
  • 41671 2022-003
    Material Weakness
  • 41672 2022-002
    Material Weakness Repeat
  • 41673 2022-003
    Material Weakness
  • 41674 2022-002
    Material Weakness Repeat
  • 41675 2022-003
    Material Weakness
  • 41676 2022-002
    Material Weakness Repeat
  • 41677 2022-003
    Material Weakness
  • 41678 2022-002
    Material Weakness Repeat
  • 41679 2022-003
    Material Weakness
  • 618110 2022-002
    Material Weakness Repeat
  • 618111 2022-003
    Material Weakness
  • 618112 2022-002
    Material Weakness Repeat
  • 618113 2022-003
    Material Weakness
  • 618114 2022-002
    Material Weakness Repeat
  • 618115 2022-003
    Material Weakness
  • 618116 2022-002
    Material Weakness Repeat
  • 618117 2022-003
    Material Weakness
  • 618118 2022-002
    Material Weakness Repeat
  • 618119 2022-003
    Material Weakness
  • 618120 2022-002
    Material Weakness Repeat
  • 618121 2022-003
    Material Weakness

Programs in Audit

ALN Program Name Expenditures
84.425 Covid - Education Stabilization Fund (esser Ii) $248,625
84.425 Covid - Education Stabilization Fund (esser Iii) $214,296
93.558 Temporary Assistance for Needy Families $167,919
84.010 Title I Grants to Local Educational Agencies $120,273
93.092 Affordable Care Act (aca) Personal Responsibility Education Program $94,613
84.027 Special Education_grants to States $92,721
84.425 Covid - Education Stabilization Fund - Arp Homeless II $23,614
84.425 Covid - Education Stabilization Fund (esser III Learning Loss) $22,204
10.555 National School Lunch Program $22,014
84.196 Education for Homeless Children and Youth $20,478
84.425 Covid - Education Stabilization Fund (geer) $18,795
84.425 Covid - Education Stabilization Fund (esser) $12,371
10.555 Supply Chain Assisstance $10,266
84.367 Improving Teacher Quality State Grants $10,250
84.186 Title IV Part A - Safe Drug Free Schools $10,000
10.555 Commodities $8,394
21.027 Covid - Coronavirus State and Local Fiscal Recovery Funds $3,087
10.553 School Breakfast Program $3,069
10.559 Summer Food Service Program for Children $1,638