FAC Explorer

Finding 421090 (2022-002)

Significant Deficiency
Requirement
I
Questioned Costs
-
Year
2022
Accepted
2023-01-15
Audit: 312282
Organization: Board of Education Baltimore County (MD)
Auditor: Cliftonlarsonallen LLP

AI Summary

  • Core Issue: The Board failed to follow its own Procurement Policy by obtaining only 1 quote instead of the required 2 for certain purchases.
  • Impacted Requirements: This finding violates federal procurement standards outlined in 2 CFR sections 200.318 and 200.319, which mandate documented procedures and competitive bidding.
  • Recommended Follow-Up: The Board should retain documentation explaining any deviations from the Procurement Policy to ensure compliance and facilitate future audits.

Finding Text

Finding Number: 2022-002Prior Year Finding: NoFederal Agency: U.S. Department of EducationFederal Program: Special Education ClusterAssistance Listing: 84.027, 84.173Pass-Through Entity: Maryland State Department of EducationPass-Through AwardNumber and Period:211021-03 (10/1/20 ? 9/30/22)220391-02 (7/1/21 ? 9/30/23)221324-01 (7/1/21 ? 9/30/23)Compliance Requirement: ProcurementType of Finding Significant Deficiency in Internal Control over Compliance,Other MattersCriteria or Specific Requirement:Compliance: Per 2 CFR section 200.318, a non-Federal entity must have and use documentedprocurement procedures, consistent with State, local, and tribal laws and regulations and the standardsof this section, for the acquisition of property or services required under a Federal award or subaward.Per 2 CFR section 200.319, all procurement transactions for the acquisition of property or servicesrequired under a Federal award must be conducted in a manner providing full and open competitionconsistent with the standards of this section and ? 200.320.Control: Per 2 CFR section 200.303(a), a non-Federal entity must: Establish and maintain effectiveinternal control over the Federal award that provides reasonable assurance that the non-federal entityis managing the federal award in compliance with federal statutes, regulations, and the terms andconditions of the federal award. These internal controls should comply with the guidance in "Standardsfor Internal Control in the Federal Government" issued by the Comptroller General of the United Statesor the "Internal Control-Integrated Framework," issued by the Committee of Sponsoring Organizationsof the Treadway Commission (COSO).Condition/Context:Per its approved Procurement Policy, the Board is required to obtain 2 quotes for purchases between$15,000 and $50,000. We noted 4 out of 8 samples where only 1 quote was obtained for purchaseswithin the thresholds noted above.Questioned Costs:None noted.Cause:The Board did not retain documentation as to why the Procurement Policy was not followed.Effect: The Board could be circumventing the Procurement Policy.Recommendation:We recommend that the Board ensures that documentation of Procurement's decisions on anypurchases that are excluded from the requirements noted in the Procurement Policy are retained foraudit purposes.Views of responsible officials:Management agrees with the finding.

Categories

Procurement, Suspension & Debarment Subrecipient Monitoring

Other Findings in this Audit

  • 421030 2022-001
    Significant Deficiency Repeat
  • 421031 2022-001
    Significant Deficiency Repeat
  • 421032 2022-001
    Significant Deficiency Repeat
  • 421033 2022-001
    Significant Deficiency Repeat
  • 421034 2022-001
    Significant Deficiency Repeat
  • 421035 2022-002
    Significant Deficiency
  • 421036 2022-002
    Significant Deficiency
  • 421037 2022-002
    Significant Deficiency
  • 421038 2022-002
    Significant Deficiency
  • 421039 2022-002
    Significant Deficiency
  • 421040 2022-002
    Significant Deficiency
  • 421041 2022-002
    Significant Deficiency
  • 421042 2022-002
    Significant Deficiency
  • 421043 2022-002
    Significant Deficiency
  • 421044 2022-002
    Significant Deficiency
  • 421045 2022-002
    Significant Deficiency
  • 421046 2022-002
    Significant Deficiency
  • 421047 2022-002
    Significant Deficiency
  • 421048 2022-002
    Significant Deficiency
  • 421049 2022-002
    Significant Deficiency
  • 421050 2022-002
    Significant Deficiency
  • 421051 2022-002
    Significant Deficiency
  • 421052 2022-002
    Significant Deficiency
  • 421053 2022-002
    Significant Deficiency
  • 421054 2022-002
    Significant Deficiency
  • 421055 2022-002
    Significant Deficiency
  • 421056 2022-002
    Significant Deficiency
  • 421057 2022-002
    Significant Deficiency
  • 421058 2022-002
    Significant Deficiency
  • 421059 2022-002
    Significant Deficiency
  • 421060 2022-003
    Significant Deficiency
  • 421061 2022-003
    Significant Deficiency
  • 421062 2022-003
    Significant Deficiency
  • 421063 2022-003
    Significant Deficiency
  • 421064 2022-003
    Significant Deficiency
  • 421065 2022-003
    Significant Deficiency
  • 421066 2022-003
    Significant Deficiency
  • 421067 2022-003
    Significant Deficiency
  • 421068 2022-003
    Significant Deficiency
  • 421069 2022-003
    Significant Deficiency
  • 421070 2022-003
    Significant Deficiency
  • 421071 2022-003
    Significant Deficiency
  • 421072 2022-003
    Significant Deficiency
  • 421073 2022-003
    Significant Deficiency
  • 421074 2022-003
    Significant Deficiency
  • 421075 2022-003
    Significant Deficiency
  • 421076 2022-003
    Significant Deficiency
  • 421077 2022-003
    Significant Deficiency
  • 421078 2022-003
    Significant Deficiency
  • 421079 2022-003
    Significant Deficiency
  • 421080 2022-003
    Significant Deficiency
  • 421081 2022-003
    Significant Deficiency
  • 421082 2022-003
    Significant Deficiency
  • 421083 2022-003
    Significant Deficiency
  • 421084 2022-003
    Significant Deficiency
  • 421085 2022-002
    Significant Deficiency
  • 421086 2022-002
    Significant Deficiency
  • 421087 2022-002
    Significant Deficiency
  • 421088 2022-002
    Significant Deficiency
  • 421089 2022-002
    Significant Deficiency
  • 421091 2022-002
    Significant Deficiency
  • 421092 2022-002
    Significant Deficiency
  • 421093 2022-003
    Significant Deficiency
  • 421094 2022-003
    Significant Deficiency
  • 421095 2022-003
    Significant Deficiency
  • 421096 2022-003
    Significant Deficiency
  • 421097 2022-003
    Significant Deficiency
  • 421098 2022-003
    Significant Deficiency
  • 421099 2022-003
    Significant Deficiency
  • 421100 2022-003
    Significant Deficiency
  • 421101 2022-001
    Significant Deficiency Repeat
  • 421102 2022-001
    Significant Deficiency Repeat
  • 421103 2022-001
    Significant Deficiency Repeat
  • 421104 2022-001
    Significant Deficiency Repeat
  • 421105 2022-001
    Significant Deficiency Repeat
  • 421106 2022-001
    Significant Deficiency Repeat
  • 421107 2022-004
    Significant Deficiency
  • 421108 2022-001
    Significant Deficiency Repeat
  • 421109 2022-001
    Significant Deficiency Repeat
  • 421110 2022-001
    Significant Deficiency Repeat
  • 421111 2022-001
    Significant Deficiency Repeat
  • 421112 2022-004
    Significant Deficiency
  • 421113 2022-004
    Significant Deficiency
  • 421114 2022-004
    Significant Deficiency
  • 421115 2022-004
    Significant Deficiency
  • 421116 2022-001
    Significant Deficiency Repeat
  • 421117 2022-004
    Significant Deficiency
  • 421118 2022-001
    Significant Deficiency Repeat
  • 421119 2022-004
    Significant Deficiency
  • 997472 2022-001
    Significant Deficiency Repeat
  • 997473 2022-001
    Significant Deficiency Repeat
  • 997474 2022-001
    Significant Deficiency Repeat
  • 997475 2022-001
    Significant Deficiency Repeat
  • 997476 2022-001
    Significant Deficiency Repeat
  • 997477 2022-002
    Significant Deficiency
  • 997478 2022-002
    Significant Deficiency
  • 997479 2022-002
    Significant Deficiency
  • 997480 2022-002
    Significant Deficiency
  • 997481 2022-002
    Significant Deficiency
  • 997482 2022-002
    Significant Deficiency
  • 997483 2022-002
    Significant Deficiency
  • 997484 2022-002
    Significant Deficiency
  • 997485 2022-002
    Significant Deficiency
  • 997486 2022-002
    Significant Deficiency
  • 997487 2022-002
    Significant Deficiency
  • 997488 2022-002
    Significant Deficiency
  • 997489 2022-002
    Significant Deficiency
  • 997490 2022-002
    Significant Deficiency
  • 997491 2022-002
    Significant Deficiency
  • 997492 2022-002
    Significant Deficiency
  • 997493 2022-002
    Significant Deficiency
  • 997494 2022-002
    Significant Deficiency
  • 997495 2022-002
    Significant Deficiency
  • 997496 2022-002
    Significant Deficiency
  • 997497 2022-002
    Significant Deficiency
  • 997498 2022-002
    Significant Deficiency
  • 997499 2022-002
    Significant Deficiency
  • 997500 2022-002
    Significant Deficiency
  • 997501 2022-002
    Significant Deficiency
  • 997502 2022-003
    Significant Deficiency
  • 997503 2022-003
    Significant Deficiency
  • 997504 2022-003
    Significant Deficiency
  • 997505 2022-003
    Significant Deficiency
  • 997506 2022-003
    Significant Deficiency
  • 997507 2022-003
    Significant Deficiency
  • 997508 2022-003
    Significant Deficiency
  • 997509 2022-003
    Significant Deficiency
  • 997510 2022-003
    Significant Deficiency
  • 997511 2022-003
    Significant Deficiency
  • 997512 2022-003
    Significant Deficiency
  • 997513 2022-003
    Significant Deficiency
  • 997514 2022-003
    Significant Deficiency
  • 997515 2022-003
    Significant Deficiency
  • 997516 2022-003
    Significant Deficiency
  • 997517 2022-003
    Significant Deficiency
  • 997518 2022-003
    Significant Deficiency
  • 997519 2022-003
    Significant Deficiency
  • 997520 2022-003
    Significant Deficiency
  • 997521 2022-003
    Significant Deficiency
  • 997522 2022-003
    Significant Deficiency
  • 997523 2022-003
    Significant Deficiency
  • 997524 2022-003
    Significant Deficiency
  • 997525 2022-003
    Significant Deficiency
  • 997526 2022-003
    Significant Deficiency
  • 997527 2022-002
    Significant Deficiency
  • 997528 2022-002
    Significant Deficiency
  • 997529 2022-002
    Significant Deficiency
  • 997530 2022-002
    Significant Deficiency
  • 997531 2022-002
    Significant Deficiency
  • 997532 2022-002
    Significant Deficiency
  • 997533 2022-002
    Significant Deficiency
  • 997534 2022-002
    Significant Deficiency
  • 997535 2022-003
    Significant Deficiency
  • 997536 2022-003
    Significant Deficiency
  • 997537 2022-003
    Significant Deficiency
  • 997538 2022-003
    Significant Deficiency
  • 997539 2022-003
    Significant Deficiency
  • 997540 2022-003
    Significant Deficiency
  • 997541 2022-003
    Significant Deficiency
  • 997542 2022-003
    Significant Deficiency
  • 997543 2022-001
    Significant Deficiency Repeat
  • 997544 2022-001
    Significant Deficiency Repeat
  • 997545 2022-001
    Significant Deficiency Repeat
  • 997546 2022-001
    Significant Deficiency Repeat
  • 997547 2022-001
    Significant Deficiency Repeat
  • 997548 2022-001
    Significant Deficiency Repeat
  • 997549 2022-004
    Significant Deficiency
  • 997550 2022-001
    Significant Deficiency Repeat
  • 997551 2022-001
    Significant Deficiency Repeat
  • 997552 2022-001
    Significant Deficiency Repeat
  • 997553 2022-001
    Significant Deficiency Repeat
  • 997554 2022-004
    Significant Deficiency
  • 997555 2022-004
    Significant Deficiency
  • 997556 2022-004
    Significant Deficiency
  • 997557 2022-004
    Significant Deficiency
  • 997558 2022-001
    Significant Deficiency Repeat
  • 997559 2022-004
    Significant Deficiency
  • 997560 2022-001
    Significant Deficiency Repeat
  • 997561 2022-004
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
10.559 Summer Food Service Program for Children $61.59M
84.165 Magnet Schools Assistance $2.67M
10.555 National School Lunch Program $1.15M
84.181 Special Education-Grants for Infants and Families $705,135
93.575 Child Care and Development Block Grant $537,628
21.019 Coronavirus Relief Fund $265,665
16.839 Stop School Violence $253,707
10.582 Fresh Fruit and Vegetable Program $235,901
84.371 Striving Readers $218,243
84.425 Education Stabilization Fund $189,766
10.558 Child and Adult Care Food Program $185,650
84.010 Title I Grants to Local Educational Agencies $130,367
21.027 Coronavirus State and Local Fiscal Recovery Funds $87,993
84.173 Special Education_preschool Grants $56,516
84.365 English Language Acquisition State Grants $44,388
84.367 Improving Teacher Quality State Grants $31,694
84.424 Student Support and Academic Enrichment Program $30,000
84.027 Special Education_grants to States $5,556
84.048 Career and Technical Education -- Basic Grants to States $3,343
10.553 School Breakfast Program $0