Finding 555008 (2022-007)

Material Weakness
Requirement
I
Questioned Costs
-
Year
2022
Accepted
2025-04-14
Audit: 353603
Organization: White Shield School (ND)

AI Summary

  • Core Issue: All six procurements tested lacked sufficient bids or valid sole source justifications.
  • Impacted Requirements: Non-compliance with OMB Uniform Guidance on procurement methods, risking overpayment for goods and services.
  • Recommended Follow-up: Update procurement policies to align with OMB requirements and ensure proper documentation for all future purchases.

Finding Text

2022-007 Procurement Material Weakness CONDITION: Out of 6 procurements selected for testing 6 did not have an adequate number of bids/quotes documented or an allowable sole source justification documented. CRITERIA: Section 200.320 Methods of Procurement to be Followed of the Office of Management and Budget’s Uniform Guidance outlines the following requirements:• Price or rate quotations must be obtained from an adequate number of qualified sources if the procurement exceeds the small purchase threshold ($10,000). • Formal bidding procedures must be used if the procurement exceeds the Simplified Acquisition Threshold ($250,000). • Sole sourcing is only allowed when one or more of the following circumstances apply: (1) The item is available only from a single source; (2) The public exigency or emergency for the requirement will not permit a delay resulting from competitive solicitation; (3) The federal agency or pass-through entity expressly authorizes noncompetitive proposals in response to a written request from the non-federal entity; or (4) After solicitation of a number of sources, competition is determined inadequate CAUSE: Adopted policies do not reflect requirements outlined in the OMB Uniform Guidance. EFFECT: The School may be paying too much for goods and services.

Categories

Procurement, Suspension & Debarment

Other Findings in this Audit

  • 554994 2022-001
    Significant Deficiency Repeat
  • 554995 2022-002
    Significant Deficiency
  • 554996 2022-003
    Material Weakness
  • 554997 2022-004
    Material Weakness
  • 554998 2022-005
    Material Weakness
  • 554999 2022-006
    Material Weakness
  • 555000 2022-007
    Material Weakness
  • 555001 2022-008
    -
  • 555002 2022-001
    Significant Deficiency Repeat
  • 555003 2022-002
    Significant Deficiency
  • 555004 2022-003
    Material Weakness
  • 555005 2022-004
    Material Weakness
  • 555006 2022-005
    Material Weakness
  • 555007 2022-006
    Material Weakness
  • 555009 2022-008
    -
  • 555010 2022-001
    Significant Deficiency Repeat
  • 555011 2022-002
    Significant Deficiency
  • 555012 2022-003
    Material Weakness
  • 555013 2022-004
    Material Weakness
  • 555014 2022-005
    Material Weakness
  • 555015 2022-006
    Material Weakness
  • 555016 2022-007
    Material Weakness
  • 555017 2022-008
    -
  • 555018 2022-001
    Significant Deficiency Repeat
  • 555019 2022-002
    Significant Deficiency
  • 555020 2022-003
    Material Weakness
  • 555021 2022-004
    Material Weakness
  • 555022 2022-005
    Material Weakness
  • 555023 2022-006
    Material Weakness
  • 555024 2022-007
    Material Weakness
  • 555025 2022-008
    -
  • 555026 2022-001
    Significant Deficiency Repeat
  • 555027 2022-002
    Significant Deficiency
  • 555028 2022-003
    Material Weakness
  • 555029 2022-004
    Material Weakness
  • 555030 2022-005
    Material Weakness
  • 555031 2022-006
    Material Weakness
  • 555032 2022-007
    Material Weakness
  • 555033 2022-008
    -
  • 555034 2022-001
    Significant Deficiency Repeat
  • 555035 2022-002
    Significant Deficiency
  • 555036 2022-003
    Material Weakness
  • 555037 2022-004
    Material Weakness
  • 555038 2022-005
    Material Weakness
  • 555039 2022-006
    Material Weakness
  • 555040 2022-007
    Material Weakness
  • 555041 2022-008
    -
  • 555042 2022-001
    Significant Deficiency Repeat
  • 555043 2022-002
    Significant Deficiency
  • 555044 2022-003
    Material Weakness
  • 555045 2022-004
    Material Weakness
  • 555046 2022-005
    Material Weakness
  • 555047 2022-006
    Material Weakness
  • 555048 2022-007
    Material Weakness
  • 555049 2022-008
    -
  • 555050 2022-001
    Significant Deficiency Repeat
  • 555051 2022-002
    Significant Deficiency
  • 555052 2022-003
    Material Weakness
  • 555053 2022-004
    Material Weakness
  • 555054 2022-005
    Material Weakness
  • 555055 2022-006
    Material Weakness
  • 555056 2022-007
    Material Weakness
  • 555057 2022-008
    -
  • 555058 2022-001
    Significant Deficiency Repeat
  • 555059 2022-002
    Significant Deficiency
  • 555060 2022-003
    Material Weakness
  • 555061 2022-004
    Material Weakness
  • 555062 2022-005
    Material Weakness
  • 555063 2022-006
    Material Weakness
  • 555064 2022-007
    Material Weakness
  • 555065 2022-008
    -
  • 555066 2022-001
    Significant Deficiency Repeat
  • 555067 2022-002
    Significant Deficiency
  • 555068 2022-003
    Material Weakness
  • 555069 2022-004
    Material Weakness
  • 555070 2022-005
    Material Weakness
  • 555071 2022-006
    Material Weakness
  • 555072 2022-007
    Material Weakness
  • 555073 2022-008
    -
  • 1131436 2022-001
    Significant Deficiency Repeat
  • 1131437 2022-002
    Significant Deficiency
  • 1131438 2022-003
    Material Weakness
  • 1131439 2022-004
    Material Weakness
  • 1131440 2022-005
    Material Weakness
  • 1131441 2022-006
    Material Weakness
  • 1131442 2022-007
    Material Weakness
  • 1131443 2022-008
    -
  • 1131444 2022-001
    Significant Deficiency Repeat
  • 1131445 2022-002
    Significant Deficiency
  • 1131446 2022-003
    Material Weakness
  • 1131447 2022-004
    Material Weakness
  • 1131448 2022-005
    Material Weakness
  • 1131449 2022-006
    Material Weakness
  • 1131450 2022-007
    Material Weakness
  • 1131451 2022-008
    -
  • 1131452 2022-001
    Significant Deficiency Repeat
  • 1131453 2022-002
    Significant Deficiency
  • 1131454 2022-003
    Material Weakness
  • 1131455 2022-004
    Material Weakness
  • 1131456 2022-005
    Material Weakness
  • 1131457 2022-006
    Material Weakness
  • 1131458 2022-007
    Material Weakness
  • 1131459 2022-008
    -
  • 1131460 2022-001
    Significant Deficiency Repeat
  • 1131461 2022-002
    Significant Deficiency
  • 1131462 2022-003
    Material Weakness
  • 1131463 2022-004
    Material Weakness
  • 1131464 2022-005
    Material Weakness
  • 1131465 2022-006
    Material Weakness
  • 1131466 2022-007
    Material Weakness
  • 1131467 2022-008
    -
  • 1131468 2022-001
    Significant Deficiency Repeat
  • 1131469 2022-002
    Significant Deficiency
  • 1131470 2022-003
    Material Weakness
  • 1131471 2022-004
    Material Weakness
  • 1131472 2022-005
    Material Weakness
  • 1131473 2022-006
    Material Weakness
  • 1131474 2022-007
    Material Weakness
  • 1131475 2022-008
    -
  • 1131476 2022-001
    Significant Deficiency Repeat
  • 1131477 2022-002
    Significant Deficiency
  • 1131478 2022-003
    Material Weakness
  • 1131479 2022-004
    Material Weakness
  • 1131480 2022-005
    Material Weakness
  • 1131481 2022-006
    Material Weakness
  • 1131482 2022-007
    Material Weakness
  • 1131483 2022-008
    -
  • 1131484 2022-001
    Significant Deficiency Repeat
  • 1131485 2022-002
    Significant Deficiency
  • 1131486 2022-003
    Material Weakness
  • 1131487 2022-004
    Material Weakness
  • 1131488 2022-005
    Material Weakness
  • 1131489 2022-006
    Material Weakness
  • 1131490 2022-007
    Material Weakness
  • 1131491 2022-008
    -
  • 1131492 2022-001
    Significant Deficiency Repeat
  • 1131493 2022-002
    Significant Deficiency
  • 1131494 2022-003
    Material Weakness
  • 1131495 2022-004
    Material Weakness
  • 1131496 2022-005
    Material Weakness
  • 1131497 2022-006
    Material Weakness
  • 1131498 2022-007
    Material Weakness
  • 1131499 2022-008
    -
  • 1131500 2022-001
    Significant Deficiency Repeat
  • 1131501 2022-002
    Significant Deficiency
  • 1131502 2022-003
    Material Weakness
  • 1131503 2022-004
    Material Weakness
  • 1131504 2022-005
    Material Weakness
  • 1131505 2022-006
    Material Weakness
  • 1131506 2022-007
    Material Weakness
  • 1131507 2022-008
    -
  • 1131508 2022-001
    Significant Deficiency Repeat
  • 1131509 2022-002
    Significant Deficiency
  • 1131510 2022-003
    Material Weakness
  • 1131511 2022-004
    Material Weakness
  • 1131512 2022-005
    Material Weakness
  • 1131513 2022-006
    Material Weakness
  • 1131514 2022-007
    Material Weakness
  • 1131515 2022-008
    -

Programs in Audit

ALN Program Name Expenditures
15.042 Indian School Equalization $1.34M
15.046 Administrative Cost Grants for Indian Schools $587,809
15.047 Indian Education Facilities, Operations, and Maintenance $531,172
84.027 Special Education Grants to States $271,327
15.044 Indian Schools Student Transportation $256,751
84.425 Education Stabilization Fund $206,192
84.010 Title I Grants to Local Educational Agencies $123,479
10.559 Summer Food Service Program for Children $91,464
84.367 Supporting Effective Instruction State Grants (formerly Improving Teacher Quality State Grants) $6,534
10.555 National School Lunch Program $6,036
15.149 Focus on Student Achievement $5,000
84.424 Student Support and Academic Enrichment Program $1,495
10.560 State Administrative Expenses for Child Nutrition $767