Finding 518449 (2024-005)

Federal Agency: U.S. Department of Justice Federal Program Name: STOP School Violence Assistance Listing Number: 16.839 Federal Award Identification Number and Year: 15PBJA21GG04607STOP - 2021 Pass-Through Agency: N/A - Direct Award Period: October 21, 2021 through September 30, 2024 Type of Finding: Material Weakness in Internal Control over Compliance Criteria or specific requirement: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award requires compliance with the provisions of procurement. The Southern Door County School District should have internal controls designed to ensure compliance with those provisions. Condition: During our testing, we noted the Southern Door County School District did not have adequate internal controls designed to ensure that small purchases followed Uniform Guidance requirements of obtaining price quotes from an adequate number of qualified sources. Questioned costs: None Context: During our testing, it was noted that the Southern Door County School District was not obtaining price quotes from an adequate number of qualified sources for small purchases. Cause: The Southern Door County School District was unaware the of the small purchase requirement to obtain price quotes from an adequate number of qualified sources. Effect: The District could be conducting business with vendors at noncompetitive prices. The auditor noted no instances of noncompliance with the provisions of suspension, and debarment; however, the lack of internal controls over these compliance requirements provides an opportunity for noncompliance. Repeat Finding: The finding is not a repeat finding. Recommendation: We recommend the Southern Door County School District design controls to ensure an adequate review process is in place to obtain price quotes from an adequate number of qualified sources for small purchases. We recommend the District's Grant Administrators review compliance requirements and follow the established policies of the district. Views of responsible officials: There is no disagreement with the audit finding.