Findings and Questioned Costs Related to Federal Awards
Finding Number: 2024‐001
Program Name/Assistance Listing Title: Coronavirus State and Local Fiscal Recovery Funds
Assistance Listing Number: 21.027
Contact Person: Cheryl Burt, Director of Purchasing; Courtney Pina, Executive Director of Finance
Anticipated Completion Date: Ongoing
Planned Corrective Action: Issue Identified – The District failed to follow Federal, State, and Board
policies and regulations governing procurement when procuring a multi‐year professional
development support services contract for $111,200. Instead of issuing a formal procurement
process, the District used quotes, which did not meet compliance requirements under 2 CFR
§§200.318–200.326.
Actions Taken to Address the Finding
1. Immediate Remedial Actions
o Contract Review: Conducted a thorough review of the contract in question and determined
steps to ensure compliance with applicable policies.
o Internal Notification: Informed all relevant staff and departments about the compliance
violation to prevent similar issues in the future.
2. Policy Review and Alignment
o Procurement Policy Review: Conducted a comprehensive review of internal procurement
policies to ensure alignment with federal requirements outlined in 2 CFR §§200.318–200.326,
as well as applicable state and board requirements.
o Threshold Verification: Confirmed that all documented thresholds for procurement types
(e.g., formal procurement, quotes) are clearly stated in district policies to ensure consistency
and compliance.
Actions Planned to Prevent Future Occurrences
1. Training and Awareness
o Staff Training: Implement mandatory training for staff involved in procurement processes to
ensure familiarity with federal, state, and board regulations. Training sessions will emphasize
formal procurement thresholds and the procedures for multi‐year contracts.
o Annual Refresher Training: Conduct annual training sessions to maintain staff awareness of
procurement requirements and reinforce adherence.
2. Strengthening Internal Controls
o Requisition Review: Implement an enhanced approval process requiring multiple levels of
review for all procurement transactions exceeding $50,000 to ensure compliance before
purchase.
o Checklist Requirement: Provide approvers with a compliance checklist verifying adherence
to federal, state, and board procurement requirements before approving requisitions.
3. Ongoing Monitoring
o Quarterly Audits: Schedule quarterly internal audits of procurement transactions to verify
compliance with established policies and identify any gaps early.