Finding 479770 (2023-007)

Material Weakness Repeat Finding
Requirement
I
Questioned Costs
$1
Year
2023
Accepted
2024-07-31
Audit: 316304
Organization: Cambria Heights School District (PA)

AI Summary

  • Core Issue: The Cambria Heights School District failed to actively involve minority and women-owned businesses in procurement for the RTU Replacement Project, which is a repeat issue from last year.
  • Impacted Requirements: This non-compliance violates Section 2 CFR 200.321(a) of the Uniform Guidance, which mandates affirmative action steps for engaging these businesses.
  • Recommended Follow-Up: The District should adopt the six affirmative action steps outlined in the guidance as a formal policy to ensure compliance moving forward.

Finding Text

CONDITION: In connection with the Cambria Heights School District’s RTU Replacement Project, the District did not take affirmative action steps to ensure that minority businesses, women’s business enterprises, and labor surplus area firms were used, when possible, in the procurement process. This is a repeat finding (2022-008) from the previous fiscal year. CRITERIA: In accordance with Section 2 CFR 200.321(a) of the Uniform Guidance, the District must take all necessary affirmative action steps to assure that minority businesses, women’s business enterprises, and labor surplus area firms are used when possible. Section 2 CFR 200.321(a) of the Uniform Guidance outlines the six (6) affirmative steps to follow. CAUSE: School District personnel stated that these businesses are considered but recognized that no affirmative action steps are currently employed to solicit these businesses. EFFECT: The Cambria Heights School District did not comply with the requirements of 2 CFR 200.321(a) of the Uniform Guidance with regard to required affirmative action steps to be employed in the procurement process. QUESTIONED COST: Hranec Sheet Metal, Inc. - $1,058,759, Westmoreland Electric Services – $92,163. RECOMMENDATION: I am recommending that the management of the School District implement, as a matter of policy, the six (6) affirmative action steps as stated Section 2 CFR 200.321(a) of the Uniform Guidance. VIEWS OF RESPONSIBLE OFFICIALS: The School District concurs with the above noted finding and addresses this issue in the ‘Corrective Action Plan’ included within this report.

Corrective Action Plan

CONDITION: In connection with the Cambria Heights School District’s RTU Replacement Project, the District did not take affirmative action steps to ensure that minority businesses, women’s business enterprises, and labor surplus area firms were used, when possible, in the procurement process. This is a repeat finding (2022-008) from the previous fiscal year. CRITERIA: In accordance with Section 2 CFR 200.321(a) of the Uniform Guidance, the District must take all necessary affirmative action steps to assure that minority businesses, women’s business enterprises, and labor surplus area firms are used when possible. Section 2 CFR 200.321(a) of the Uniform Guidance outlines the six (6) affirmative steps to follow. RECOMMENDATION: I am recommending that the management of the School District implement, as a matter of policy, the six (6) affirmative action steps as stated Section 2 CFR 200.321(a) of the Uniform Guidance. MANAGEMENT’S CORRECTIVE ACTION PLAN: Management of the School District will review and update as necessary its ‘federal fiscal compliance policies’ to comply with the requirements of the Uniform Guidance. As a matter of policy, the District will implement the six (6) recommended affirmative action steps to ensure compliance with Section 2 CFR 200.321(a) of the Uniform Guidance. The timeframe for implementation of the updated policy will occur during the first six-months of the District’s 2024-2025 fiscal year, and the practice of applying the affirmative action steps will be effective immediately.

Categories

Questioned Costs Procurement, Suspension & Debarment

Other Findings in this Audit

  • 479768 2023-005
    Material Weakness Repeat
  • 479769 2023-006
    Material Weakness Repeat
  • 479771 2023-008
    Material Weakness Repeat
  • 479772 2023-005
    Material Weakness Repeat
  • 479773 2023-006
    Material Weakness Repeat
  • 479774 2023-007
    Material Weakness Repeat
  • 479775 2023-008
    Material Weakness Repeat
  • 479776 2023-005
    Material Weakness Repeat
  • 479777 2023-006
    Material Weakness Repeat
  • 479778 2023-007
    Material Weakness Repeat
  • 479779 2023-008
    Material Weakness Repeat
  • 479780 2023-005
    Material Weakness Repeat
  • 479781 2023-006
    Material Weakness Repeat
  • 479782 2023-007
    Material Weakness Repeat
  • 479783 2023-008
    Material Weakness Repeat
  • 479784 2023-005
    Material Weakness Repeat
  • 479785 2023-006
    Material Weakness Repeat
  • 479786 2023-007
    Material Weakness Repeat
  • 479787 2023-008
    Material Weakness Repeat
  • 479788 2023-004
    Material Weakness Repeat
  • 479789 2023-004
    Material Weakness Repeat
  • 479790 2023-004
    Material Weakness Repeat
  • 479791 2023-004
    Material Weakness Repeat
  • 1056210 2023-005
    Material Weakness Repeat
  • 1056211 2023-006
    Material Weakness Repeat
  • 1056212 2023-007
    Material Weakness Repeat
  • 1056213 2023-008
    Material Weakness Repeat
  • 1056214 2023-005
    Material Weakness Repeat
  • 1056215 2023-006
    Material Weakness Repeat
  • 1056216 2023-007
    Material Weakness Repeat
  • 1056217 2023-008
    Material Weakness Repeat
  • 1056218 2023-005
    Material Weakness Repeat
  • 1056219 2023-006
    Material Weakness Repeat
  • 1056220 2023-007
    Material Weakness Repeat
  • 1056221 2023-008
    Material Weakness Repeat
  • 1056222 2023-005
    Material Weakness Repeat
  • 1056223 2023-006
    Material Weakness Repeat
  • 1056224 2023-007
    Material Weakness Repeat
  • 1056225 2023-008
    Material Weakness Repeat
  • 1056226 2023-005
    Material Weakness Repeat
  • 1056227 2023-006
    Material Weakness Repeat
  • 1056228 2023-007
    Material Weakness Repeat
  • 1056229 2023-008
    Material Weakness Repeat
  • 1056230 2023-004
    Material Weakness Repeat
  • 1056231 2023-004
    Material Weakness Repeat
  • 1056232 2023-004
    Material Weakness Repeat
  • 1056233 2023-004
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
84.027 Special Education_grants to States $254,301
10.553 School Breakfast Program $112,387
10.555 National School Lunch Program $40,273
84.367 Improving Teacher Quality State Grants $34,578
84.010 Title I Grants to Local Educational Agencies $25,869
84.424 Student Support and Academic Enrichment Program $19,395
84.425 Education Stabilization Fund $12,833
93.778 Medical Assistance Program $4,557
84.173 Special Education_preschool Grants $1,544
10.649 Pandemic Ebt Administrative Costs $628