Finding 50222 (2022-001)

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Requirement
I
Questioned Costs
-
Year
2022
Accepted
2023-01-05

AI Summary

  • Core Issue: The School Board failed to obtain a required affidavit for a public works contract, violating Louisiana Public Bid Law.
  • Impacted Requirements: Louisiana R.S. 38:2224 mandates that affidavits must be secured to ensure compliance in public contracting.
  • Recommended Follow-Up: Ensure all necessary bid documents, including affidavits, are collected and reviewed during the bidding process for public works contracts.

Finding Text

2022-001 Noncompliance with the Louisiana Public Bid Law Criteria: Louisiana R.S. 38:2224 requires an affidavit attesting that a public contract was not secured through employment or payment of solicitor must be obtained by the contracting entity (the School Board). The law applies to all architects, landscape architects, engineers, contractors, subcontractors, or any person, corporation, firm, association, or other organization receiving value for services rendered in connection with a contract for the construction, alteration or demolition of a public building or project. Condition: The School Board did not obtain an affidavit as described above prior to accepting the bid and commencing construction for a public works contract. Cause: Failure to properly monitor the bidding process for public works led to this condition. Effect: Because the required affidavit was not obtained during the bid/award process, the School Board is not in compliance with the Louisiana Public Bid Law. Recommendation: We recommend that all required bid documents, including affidavits and agreements, be included during the bidding/award process for the execution of public works contracts.

Corrective Action Plan

Although it was not done during the bidding process as required by the Louisiana Public Bid Law, management of the St. Mary Parish School Board did obtain the required signed affidavit during the course of the audit for fiscal year ended June 30, 2022. The School Board contracted an outside engineering firm who handled the bidding process for the public works project in question. It was the understanding of the School Board that all required procedures had been followed. Management will implement procedures to enhance its monitoring of the bidding process whether performed in-house or outsourced.

Categories

Procurement, Suspension & Debarment

Other Findings in this Audit

Programs in Audit

ALN Program Name Expenditures
10.553 School Breakfast Program $1.43M
84.367 Improving Teacher Quality State Grants $492,915
10.555 National School Lunch Program $474,409
84.358 Rural Education $193,385
84.424 Student Support and Academic Enrichment Program $170,738
93.558 Temporary Assistance for Needy Families $147,503
84.371 Striving Readers $140,306
84.010 Title I Grants to Local Educational Agencies $131,325
84.048 Career and Technical Education -- Basic Grants to States $102,370
12.357 Rotc Language and Culture Training Grants $69,618
84.027 Special Education_grants to States $43,359
84.173 Special Education_preschool Grants $41,945
84.365 English Language Acquisition State Grants $32,339
84.425 Education Stabilization Fund $166