Finding 43662 (2022-001)

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Requirement
I
Questioned Costs
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Year
2022
Accepted
2023-01-25
Audit: 38713
Organization: Culver School District #4 (OR)

AI Summary

  • Core Issue: Culver School District procured contracts over the micro purchase threshold without enough quotes, violating competitive procurement requirements.
  • Impacted Requirements: Federal procurement guidelines mandate competitive methods for purchases exceeding the micro purchase threshold.
  • Recommended Follow-Up: Ensure all staff involved in federal procurement receive proper training and establish ongoing support and review processes for compliance.

Finding Text

AL 10.553, 10.555, 10.559 Child Nutrition Cluster, US Department of Agriculture, Award ID: 1603003, Award Year: July 1, 2022 ? June 30, 2022. Criteria: The program requires that all purchases above the micro purchase threshold be procured using various competitive methods. Condition and context: Culver School District procured two vendor contracts over the micro purchase threshold without obtaining an adequate number of quotes. Cause: A new Nutrition Manager began the position during the fiscal year ended June 30, 2022 and was not provided with the proper training regarding required procurement methods. Effect: Two procurements awarded to vendors were not bid in a competitive manner. Recommendation: We recommend the District ensure training is provided to all employees with federal procurement responsibilities prior to conducting such procurement. Views of responsible officials: The District has researched and identified a training through the Oregon Department of Education, USDA and The Institute of Child Nutrition where procurement was a topic on the agenda. The Nutrition Supervisor attended this training in August of 2022. The District will also continue to look for additional procurement trainings and resources that can be attended on an annual basis for all employees involved with federal procurement responsibilities. The District has also established a contact with the Oregon Department of Education and the Oregon Child Nutrition Coalition to reach out when questions arise in regard to procurement. The District will also be reviewing vendor totals on a more frequent basis throughout the year to identify if certain vendors are nearing the micro purchase threshold and if additional quotes need to be obtained from other vendors.

Corrective Action Plan

Finding 2022-001 Condition: The auditor noted a finding in Nutrition Services in regards to procurement. Two vendor contracts were procured above the micro purchase threshold without obtaining an adequate number of quotes. A new Nutrition Supervisor started with the District in August of 2021 and was not trained on procurement procedures prior to the former Supervisors departure. Corrective Action Plan Corrective Action Planned: The District?s Business Manager and Nutrition Supervisor researched training resources available and have selected the appropriate training for the Nutrition Supervisor to attend to obtain procurement training. A contact with Oregon Department of Education and the Oregon Child Nutrition Coalition have also been established and are available for questions as they arise. The District will also review vendor purchases more frequently throughout the year to evaluate if other goods and services are close to the micro purchase threshold and would require additional quotes from vendors. The District will also be researching and identifying other procurement trainings that all staff that have federal procurement responsibilities can attend on an annual basis. Name of Contact Person Responsible for Corrective Action: Megan VerVaecke & Kelli Keiski Anticipated Completion Date: August 30, 2022. The Nutrition Supervisor attended training in August of 2022 that was put on through the Oregon Department of Education, USDA and the Institute of Child Nutrition. The District will continue to find additional trainings to keep up to date on procurement standards. Culver School District #4 PO Box 259 * 412 West E Street Culver OR 97734 Stefanie Garber, Superintendent

Categories

Procurement, Suspension & Debarment

Other Findings in this Audit

Programs in Audit

ALN Program Name Expenditures
10.555 National School Lunch Program $269,440
84.425 Education Stabilization Fund $161,227
32.009 Emergency Connectivity Fund Program $129,055
84.010 Title I Grants to Local Educational Agencies $122,880
10.553 School Breakfast Program $98,382
84.027 Special Education_grants to States $90,532
93.575 Child Care and Development Block Grant $39,405
10.569 Emergency Food Assistance Program (food Commodities) $23,883
84.377 School Improvement Grants $22,963
10.666 Schools and Roads - Grants to Counties $18,628
84.367 Improving Teacher Quality State Grants $18,225
84.424 Student Support and Academic Enrichment Program $17,283
84.173 Special Education_preschool Grants $3,500
10.649 Pandemic Ebt Administrative Costs $614