FAC Explorer

Finding 51422 (2022-003)

Significant Deficiency
Requirement
I
Questioned Costs
-
Year
2022
Accepted
2023-01-31
Audit: 51497
Organization: Board of Education of Allegany County (MD)
Auditor: Huber Michaels & Company

AI Summary

  • Core Issue: The Board failed to obtain required documentation for seven purchases between $3,501 and $25,000, specifically lacking two written quotes or single sourcing evidence.
  • Impacted Requirements: Noncompliance with federal procurement regulations (2 CFR sections 200.318-327) and Maryland procurement policies.
  • Recommended Follow-Up: Grants administrators should clearly communicate procurement and documentation requirements to purchasing agents to prevent future noncompliance.

Finding Text

2022-003 Noncompliance with Procurement Requirements Federal Programs: Coronavirus State and Local Fiscal Recovery Funds (CFDA No. 21.027) and Special Education (CFDA No.?s 84.027 and 84.173) Criteria: Recipients are required to comply with 2 CFR sections 200.318 through 200.327, including ensuring that the procurement method used for the contracts are appropriate based on the dollar amount and conditions specified in 2 CFR section 200.320. The Board follows the Annotated Code of Maryland, the Education Article, and Board Policy DJB with respect to procurement. For purchases between $3,501 and $25,000, two written oral quotes must be acquired. Condition: Seven purchases between $3,501 and $25,000 were noted for which there was not documentation of two quotes or supporting documentation of single sourcing. Cause: The individuals in charge of purchasing did not document their procedures. Effect: The Board is not in compliance with the procurement requirements of the grant which could affect future funding. Repeat Finding: This finding was not a finding in FY21. Recommendation: We recommend the grants administrators communicate procurement requirements, including documentation requirements, to purchasing agents in order to avoid future misinterpretations and noncompliance. Views of Responsible Officials and Planned Corrective Action: The Board will communicate procurement requirements to purchasing agents in order to avoid future misinterpretation and noncompliance. In most instances, evidence of procurement requirement compliance was observed, but not documented appropriately for compliance requirements.

Corrective Action Plan

The Board will communicate procurement requirements to purchasing agents in order to avoid future misinterpretation and noncompliance. In most instances, evidence of procurement requirement compliance was observed, but not documented appropriately for compliance requirements.

Categories

Procurement, Suspension & Debarment

Other Findings in this Audit

  • 51419 2022-004
    Material Weakness
  • 51420 2022-001
    Significant Deficiency Repeat
  • 51421 2022-002
    Material Weakness Repeat
  • 51423 2022-004
    Material Weakness
  • 51424 2022-001
    Significant Deficiency Repeat
  • 51425 2022-002
    Material Weakness Repeat
  • 51426 2022-003
    Significant Deficiency
  • 51427 2022-004
    Material Weakness
  • 51428 2022-001
    Significant Deficiency Repeat
  • 51429 2022-002
    Material Weakness Repeat
  • 51430 2022-003
    Significant Deficiency
  • 51431 2022-004
    Material Weakness
  • 51432 2022-001
    Significant Deficiency Repeat
  • 51433 2022-002
    Material Weakness Repeat
  • 51434 2022-003
    Significant Deficiency
  • 51435 2022-004
    Material Weakness
  • 51436 2022-001
    Significant Deficiency Repeat
  • 51437 2022-002
    Material Weakness Repeat
  • 51438 2022-003
    Significant Deficiency
  • 51439 2022-004
    Material Weakness
  • 51440 2022-001
    Significant Deficiency Repeat
  • 51441 2022-002
    Material Weakness Repeat
  • 51442 2022-003
    Significant Deficiency
  • 51443 2022-004
    Material Weakness
  • 51444 2022-001
    Significant Deficiency Repeat
  • 51445 2022-002
    Material Weakness Repeat
  • 51446 2022-003
    Significant Deficiency
  • 51447 2022-004
    Material Weakness
  • 51448 2022-001
    Significant Deficiency Repeat
  • 51449 2022-002
    Material Weakness Repeat
  • 51450 2022-003
    Significant Deficiency
  • 51451 2022-004
    Material Weakness
  • 51452 2022-001
    Significant Deficiency Repeat
  • 51453 2022-002
    Material Weakness Repeat
  • 51454 2022-003
    Significant Deficiency
  • 51455 2022-004
    Material Weakness
  • 51456 2022-001
    Significant Deficiency Repeat
  • 51457 2022-002
    Material Weakness Repeat
  • 51458 2022-003
    Significant Deficiency
  • 51459 2022-004
    Material Weakness
  • 51460 2022-001
    Significant Deficiency Repeat
  • 51461 2022-002
    Material Weakness Repeat
  • 51462 2022-003
    Significant Deficiency
  • 51463 2022-004
    Material Weakness
  • 51464 2022-001
    Significant Deficiency Repeat
  • 51465 2022-002
    Material Weakness Repeat
  • 51466 2022-003
    Significant Deficiency
  • 51467 2022-004
    Material Weakness
  • 51468 2022-001
    Significant Deficiency Repeat
  • 51469 2022-002
    Material Weakness Repeat
  • 51470 2022-003
    Significant Deficiency
  • 51471 2022-004
    Material Weakness
  • 51472 2022-001
    Significant Deficiency Repeat
  • 51473 2022-002
    Material Weakness Repeat
  • 51474 2022-003
    Significant Deficiency
  • 51475 2022-004
    Material Weakness
  • 51476 2022-001
    Significant Deficiency Repeat
  • 51477 2022-002
    Material Weakness Repeat
  • 51478 2022-003
    Significant Deficiency
  • 51479 2022-004
    Material Weakness
  • 51480 2022-001
    Significant Deficiency Repeat
  • 51481 2022-002
    Material Weakness Repeat
  • 51482 2022-001
    Significant Deficiency Repeat
  • 51483 2022-002
    Material Weakness Repeat
  • 51484 2022-001
    Significant Deficiency Repeat
  • 51591 2022-001
    Significant Deficiency Repeat
  • 51592 2022-002
    Material Weakness Repeat
  • 51593 2022-003
    Significant Deficiency
  • 51594 2022-004
    Material Weakness
  • 51595 2022-001
    Significant Deficiency Repeat
  • 51596 2022-002
    Material Weakness Repeat
  • 51597 2022-003
    Significant Deficiency
  • 51598 2022-004
    Material Weakness
  • 51599 2022-001
    Significant Deficiency Repeat
  • 51600 2022-002
    Material Weakness Repeat
  • 51601 2022-003
    Significant Deficiency
  • 51602 2022-004
    Material Weakness
  • 51603 2022-001
    Significant Deficiency Repeat
  • 51604 2022-002
    Material Weakness Repeat
  • 51605 2022-003
    Significant Deficiency
  • 51606 2022-004
    Material Weakness
  • 51607 2022-001
    Significant Deficiency Repeat
  • 51608 2022-002
    Material Weakness Repeat
  • 51609 2022-003
    Significant Deficiency
  • 51610 2022-004
    Material Weakness
  • 51611 2022-001
    Significant Deficiency Repeat
  • 51612 2022-002
    Material Weakness Repeat
  • 51613 2022-003
    Significant Deficiency
  • 51614 2022-004
    Material Weakness
  • 51615 2022-001
    Significant Deficiency Repeat
  • 51616 2022-002
    Material Weakness Repeat
  • 51617 2022-003
    Significant Deficiency
  • 51618 2022-004
    Material Weakness
  • 51619 2022-001
    Significant Deficiency Repeat
  • 51620 2022-002
    Material Weakness Repeat
  • 51621 2022-003
    Significant Deficiency
  • 51622 2022-004
    Material Weakness
  • 51623 2022-001
    Significant Deficiency Repeat
  • 51624 2022-002
    Material Weakness Repeat
  • 51625 2022-003
    Significant Deficiency
  • 51626 2022-004
    Material Weakness
  • 51627 2022-001
    Significant Deficiency Repeat
  • 51628 2022-002
    Material Weakness Repeat
  • 51629 2022-003
    Significant Deficiency
  • 51773 2022-002
    Material Weakness Repeat
  • 51774 2022-001
    Significant Deficiency Repeat
  • 51775 2022-002
    Material Weakness Repeat
  • 51776 2022-001
    Significant Deficiency Repeat
  • 51777 2022-002
    Material Weakness Repeat
  • 51778 2022-001
    Significant Deficiency Repeat
  • 51779 2022-002
    Material Weakness Repeat
  • 51908 2022-001
    Significant Deficiency Repeat
  • 51909 2022-002
    Material Weakness Repeat
  • 51910 2022-001
    Significant Deficiency Repeat
  • 51911 2022-002
    Material Weakness Repeat
  • 51912 2022-001
    Significant Deficiency Repeat
  • 51913 2022-002
    Material Weakness Repeat
  • 51914 2022-003
    Significant Deficiency
  • 51915 2022-001
    Significant Deficiency Repeat
  • 51916 2022-002
    Material Weakness Repeat
  • 51917 2022-003
    Significant Deficiency
  • 51918 2022-001
    Significant Deficiency Repeat
  • 51919 2022-002
    Material Weakness Repeat
  • 51920 2022-003
    Significant Deficiency
  • 51921 2022-001
    Significant Deficiency Repeat
  • 51922 2022-002
    Material Weakness Repeat
  • 51923 2022-003
    Significant Deficiency
  • 51924 2022-001
    Significant Deficiency Repeat
  • 51925 2022-002
    Material Weakness Repeat
  • 51926 2022-003
    Significant Deficiency
  • 51927 2022-001
    Significant Deficiency Repeat
  • 51928 2022-002
    Material Weakness Repeat
  • 51929 2022-003
    Significant Deficiency
  • 627861 2022-004
    Material Weakness
  • 627862 2022-001
    Significant Deficiency Repeat
  • 627863 2022-002
    Material Weakness Repeat
  • 627864 2022-003
    Significant Deficiency
  • 627865 2022-004
    Material Weakness
  • 627866 2022-001
    Significant Deficiency Repeat
  • 627867 2022-002
    Material Weakness Repeat
  • 627868 2022-003
    Significant Deficiency
  • 627869 2022-004
    Material Weakness
  • 627870 2022-001
    Significant Deficiency Repeat
  • 627871 2022-002
    Material Weakness Repeat
  • 627872 2022-003
    Significant Deficiency
  • 627873 2022-004
    Material Weakness
  • 627874 2022-001
    Significant Deficiency Repeat
  • 627875 2022-002
    Material Weakness Repeat
  • 627876 2022-003
    Significant Deficiency
  • 627877 2022-004
    Material Weakness
  • 627878 2022-001
    Significant Deficiency Repeat
  • 627879 2022-002
    Material Weakness Repeat
  • 627880 2022-003
    Significant Deficiency
  • 627881 2022-004
    Material Weakness
  • 627882 2022-001
    Significant Deficiency Repeat
  • 627883 2022-002
    Material Weakness Repeat
  • 627884 2022-003
    Significant Deficiency
  • 627885 2022-004
    Material Weakness
  • 627886 2022-001
    Significant Deficiency Repeat
  • 627887 2022-002
    Material Weakness Repeat
  • 627888 2022-003
    Significant Deficiency
  • 627889 2022-004
    Material Weakness
  • 627890 2022-001
    Significant Deficiency Repeat
  • 627891 2022-002
    Material Weakness Repeat
  • 627892 2022-003
    Significant Deficiency
  • 627893 2022-004
    Material Weakness
  • 627894 2022-001
    Significant Deficiency Repeat
  • 627895 2022-002
    Material Weakness Repeat
  • 627896 2022-003
    Significant Deficiency
  • 627897 2022-004
    Material Weakness
  • 627898 2022-001
    Significant Deficiency Repeat
  • 627899 2022-002
    Material Weakness Repeat
  • 627900 2022-003
    Significant Deficiency
  • 627901 2022-004
    Material Weakness
  • 627902 2022-001
    Significant Deficiency Repeat
  • 627903 2022-002
    Material Weakness Repeat
  • 627904 2022-003
    Significant Deficiency
  • 627905 2022-004
    Material Weakness
  • 627906 2022-001
    Significant Deficiency Repeat
  • 627907 2022-002
    Material Weakness Repeat
  • 627908 2022-003
    Significant Deficiency
  • 627909 2022-004
    Material Weakness
  • 627910 2022-001
    Significant Deficiency Repeat
  • 627911 2022-002
    Material Weakness Repeat
  • 627912 2022-003
    Significant Deficiency
  • 627913 2022-004
    Material Weakness
  • 627914 2022-001
    Significant Deficiency Repeat
  • 627915 2022-002
    Material Weakness Repeat
  • 627916 2022-003
    Significant Deficiency
  • 627917 2022-004
    Material Weakness
  • 627918 2022-001
    Significant Deficiency Repeat
  • 627919 2022-002
    Material Weakness Repeat
  • 627920 2022-003
    Significant Deficiency
  • 627921 2022-004
    Material Weakness
  • 627922 2022-001
    Significant Deficiency Repeat
  • 627923 2022-002
    Material Weakness Repeat
  • 627924 2022-001
    Significant Deficiency Repeat
  • 627925 2022-002
    Material Weakness Repeat
  • 627926 2022-001
    Significant Deficiency Repeat
  • 628033 2022-001
    Significant Deficiency Repeat
  • 628034 2022-002
    Material Weakness Repeat
  • 628035 2022-003
    Significant Deficiency
  • 628036 2022-004
    Material Weakness
  • 628037 2022-001
    Significant Deficiency Repeat
  • 628038 2022-002
    Material Weakness Repeat
  • 628039 2022-003
    Significant Deficiency
  • 628040 2022-004
    Material Weakness
  • 628041 2022-001
    Significant Deficiency Repeat
  • 628042 2022-002
    Material Weakness Repeat
  • 628043 2022-003
    Significant Deficiency
  • 628044 2022-004
    Material Weakness
  • 628045 2022-001
    Significant Deficiency Repeat
  • 628046 2022-002
    Material Weakness Repeat
  • 628047 2022-003
    Significant Deficiency
  • 628048 2022-004
    Material Weakness
  • 628049 2022-001
    Significant Deficiency Repeat
  • 628050 2022-002
    Material Weakness Repeat
  • 628051 2022-003
    Significant Deficiency
  • 628052 2022-004
    Material Weakness
  • 628053 2022-001
    Significant Deficiency Repeat
  • 628054 2022-002
    Material Weakness Repeat
  • 628055 2022-003
    Significant Deficiency
  • 628056 2022-004
    Material Weakness
  • 628057 2022-001
    Significant Deficiency Repeat
  • 628058 2022-002
    Material Weakness Repeat
  • 628059 2022-003
    Significant Deficiency
  • 628060 2022-004
    Material Weakness
  • 628061 2022-001
    Significant Deficiency Repeat
  • 628062 2022-002
    Material Weakness Repeat
  • 628063 2022-003
    Significant Deficiency
  • 628064 2022-004
    Material Weakness
  • 628065 2022-001
    Significant Deficiency Repeat
  • 628066 2022-002
    Material Weakness Repeat
  • 628067 2022-003
    Significant Deficiency
  • 628068 2022-004
    Material Weakness
  • 628069 2022-001
    Significant Deficiency Repeat
  • 628070 2022-002
    Material Weakness Repeat
  • 628071 2022-003
    Significant Deficiency
  • 628215 2022-002
    Material Weakness Repeat
  • 628216 2022-001
    Significant Deficiency Repeat
  • 628217 2022-002
    Material Weakness Repeat
  • 628218 2022-001
    Significant Deficiency Repeat
  • 628219 2022-002
    Material Weakness Repeat
  • 628220 2022-001
    Significant Deficiency Repeat
  • 628221 2022-002
    Material Weakness Repeat
  • 628350 2022-001
    Significant Deficiency Repeat
  • 628351 2022-002
    Material Weakness Repeat
  • 628352 2022-001
    Significant Deficiency Repeat
  • 628353 2022-002
    Material Weakness Repeat
  • 628354 2022-001
    Significant Deficiency Repeat
  • 628355 2022-002
    Material Weakness Repeat
  • 628356 2022-003
    Significant Deficiency
  • 628357 2022-001
    Significant Deficiency Repeat
  • 628358 2022-002
    Material Weakness Repeat
  • 628359 2022-003
    Significant Deficiency
  • 628360 2022-001
    Significant Deficiency Repeat
  • 628361 2022-002
    Material Weakness Repeat
  • 628362 2022-003
    Significant Deficiency
  • 628363 2022-001
    Significant Deficiency Repeat
  • 628364 2022-002
    Material Weakness Repeat
  • 628365 2022-003
    Significant Deficiency
  • 628366 2022-001
    Significant Deficiency Repeat
  • 628367 2022-002
    Material Weakness Repeat
  • 628368 2022-003
    Significant Deficiency
  • 628369 2022-001
    Significant Deficiency Repeat
  • 628370 2022-002
    Material Weakness Repeat
  • 628371 2022-003
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
10.559 Summer Food Service Program for Children $4.84M
84.010 Title I Grants to Local Educational Agencies $2.95M
10.555 National School Lunch Program $455,210
84.367 Improving Teacher Quality State Grants $346,284
10.560 State Administrative Expenses for Child Nutrition $159,988
10.558 Child and Adult Care Food Program $150,478
84.424 Student Support and Academic Enrichment Program $57,754
10.582 Fresh Fruit and Vegetable Program $52,125
93.575 Child Care and Development Block Grant $42,765
23.011 Appalachian Research, Technical Assistance, and Demonstration Projects $32,122
84.181 Special Education-Grants for Infants and Families $21,275
84.051 Career and Technical Education -- National Programs $13,047
84.173 Special Education_preschool Grants $13,035
21.027 Coronavirus State and Local Fiscal Recovery Funds $11,144
84.027 Special Education_grants to States $7,411
84.048 Career and Technical Education -- Basic Grants to States $6,741
84.425 Education Stabilization Fund $4,154