Finding 481392 (2023-003)

Material Weakness
Requirement
I
Questioned Costs
$1
Year
2023
Accepted
2024-08-19
Audit: 317412
Organization: Redbank Valley School District (PA)

AI Summary

  • Core Issue: The Redbank Valley School District did not follow proper competitive procurement procedures for a cafeteria equipment purchase.
  • Impacted Requirements: Lack of documentation for bid evaluation and public solicitation raises compliance concerns.
  • Recommended Follow-Up: Ensure future contracts include proper competitive procurement documentation to avoid similar issues.

Finding Text

The Redbank Valley School District contracted with a third-party vendor (11400 Food Service Equipment) for cafeteria fund equipment for the District which exceeded the threshold for competitive procurement. The purchase was procured from a quote from the vendor. The District did obtain another quote for the equipment but was unable to provide documentation to verify that the third-party procurement contract was competitively procured, such as a bid evaluation and public solicitation.

Corrective Action Plan

Management will review and update as necessary, it’s current procurement policies and procedures to ensure compliance with all applicable sections of the Uniform Guidance, in specific, Sections 2 CFR 200.318(i) and 200.320(a)(2)(i) of the Uniform Guidance, as well as 24 PS 8.807.1. In specific, these procedures will include 1) obtaining all relevant information pertaining to procurements involving federal assistance from any cooperative purchasing group, 2) obtaining quotations from three qualified providers where applicable and documenting those results, and 3) properly document purchases using federal assistance when the vendor meets the criteria as a sole source provider. These three (3) updated procedures will be implemented during the remaining months of the 2023-2024 fiscal year, and all subsequent years, for future purchases where applicable.

Categories

Questioned Costs Procurement, Suspension & Debarment

Other Findings in this Audit

  • 481391 2023-004
    Material Weakness
  • 1057833 2023-004
    Material Weakness
  • 1057834 2023-003
    Material Weakness

Programs in Audit

ALN Program Name Expenditures
84.010 Title I Grants to Local Educational Agencies $230,135
10.553 School Breakfast Program $177,870
10.555 National School Lunch Program $71,051
84.027 Special Education_grants to States $40,903
84.425 Education Stabilization Fund $23,900
84.424 Student Support and Academic Enrichment Program $20,960
84.367 Improving Teacher Quality State Grants $17,997
84.173 Special Education_preschool Grants $2,470
10.649 Pandemic Ebt Administrative Costs $628
93.778 Medical Assistance Program $530