FAC Explorer

Finding 48302 (2022-001)

Material Weakness
Requirement
I
Questioned Costs
$1
Year
2022
Accepted
2023-06-29
Audit: 46073
Organization: School District of the City of Monessen (PA)
Auditor: Mark C Turnley CPA

AI Summary

  • Core Issue: The School District did not provide proof that the contract with TRANE was obtained through a competitive procurement process.
  • Impacted Requirements: The lack of documentation violates procurement regulations that require competitive bidding for contracts over a certain amount.
  • Recommended Follow-up: The District should gather and submit the necessary documentation to demonstrate compliance with competitive procurement standards.

Finding Text

CONDITION: The School District of the City of Monessen contracted with a third-party vendor (TRANE) for the performance of a construction project at the District. The contract with the third-party vendor, which was procured through a cooperative purchasing group, exceeded the threshold for competitive procurement. The District 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?S 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 specifically, Section 2 CFR 200.318(i) of the Uniform Guidance. The timeframe for completion of this process will commence immediately with an anticipated completion date of September 1, 2023, and will continue on an ongoing basis as required by new policy directives from oversight agencies. In addition, management will respond with additional measures considered necessary by the Pennsylvania Department of Education upon review of this finding and management?s corrective action plan.

Categories

Questioned Costs Procurement, Suspension & Debarment

Other Findings in this Audit

  • 48303 2022-002
    Material Weakness
  • 624744 2022-001
    Material Weakness
  • 624745 2022-002
    Material Weakness

Programs in Audit

ALN Program Name Expenditures
84.425 Education Stabilization Fund $1.03M
84.010 Title I Grants to Local Educational Agencies $373,382
10.553 School Breakfast Program $205,349
84.027 Special Education_grants to States $170,676
84.367 Improving Teacher Quality State Grants $44,521
10.555 National School Lunch Program $28,990
10.582 Fresh Fruit and Vegetable Program $26,194
84.424 Student Support and Academic Enrichment Program $24,690
21.019 Coronavirus Relief Fund $4,290
10.558 Child and Adult Care Food Program $3,037
10.649 Pandemic Ebt Administrative Costs $614
84.173 Special Education_preschool Grants $544