FAC Explorer

Finding 589369 (2022-003)

Significant Deficiency Repeat Finding
Requirement
I
Questioned Costs
-
Year
2022
Accepted
2023-03-30
Audit: 17687
Organization: Bartholomew Consolidated School Corporation (IN)
Auditor: Cliftonlarsonallen LLP

AI Summary

  • Core Issue: There are significant deficiencies in internal controls over micro-purchase selections, specifically lacking proper review documentation.
  • Impacted Requirements: Compliance with 2 CFR 200.303, which mandates effective internal controls for federal awards.
  • Recommended Follow-Up: Ensure adherence to internal control procedures for reviewing invoices related to micro-purchases to mitigate compliance risks.

Finding Text

2022 ? 003 ? Child Nutrition Cluster Procurement Federal Agency: U.S. Department of Agriculture Federal Program Name: Child Nutrition Cluster Assistance Listing Numbers: 10.553/10.555/10.559 Federal Award Identification Number and Year: FY 21 and FY 22 Pass-Through Agency: Indiana Department of Education Pass-Through Number: 2020-21 and 2021-22 Award Period: July 1, 2020 through June 30, 2022 Type of Finding: ? Significant Deficiency in Internal Control over Compliance Criteria or Specific Requirement: 2 CFR 200.303 states that non-federal entities must establish and maintain effective internal control over the Federal award. Condition: All deficiencies related to micro purchase selections. Micro purchases should be reviewed by the accounts payable supervisor, as evidenced by initials, prior to payment of invoice. The deficient selections lacked initials indicating review had occurred. Questioned costs: None. Context: 2 of 13 procurement transactions tested lacked support to document that the control structure was in place and operating effectively. Cause: Procedures to perform and document management reviews of invoices for micro-purchases were not adhered to. Effect: Risk of noncompliance.2022 ? 003 ? Child Nutrition Cluster Procurement (Continued) Repeat Finding: Yes. Recommendation: We recommend the Bartholomew Consolidated School Corp adhere to internal control procedures over the review of invoices for micro-purchases. View of Responsible Officials: There is no disagreement with the audit finding.

Categories

Procurement, Suspension & Debarment

Other Findings in this Audit

  • 12896 2022-002
    Significant Deficiency Repeat
  • 12897 2022-003
    Significant Deficiency Repeat
  • 12898 2022-004
    Significant Deficiency Repeat
  • 12899 2022-002
    Significant Deficiency Repeat
  • 12900 2022-003
    Significant Deficiency Repeat
  • 12901 2022-004
    Significant Deficiency Repeat
  • 12902 2022-002
    Significant Deficiency Repeat
  • 12903 2022-003
    Significant Deficiency Repeat
  • 12904 2022-004
    Significant Deficiency Repeat
  • 12905 2022-002
    Significant Deficiency Repeat
  • 12906 2022-003
    Significant Deficiency Repeat
  • 12907 2022-004
    Significant Deficiency Repeat
  • 12908 2022-002
    Significant Deficiency Repeat
  • 12909 2022-003
    Significant Deficiency Repeat
  • 12910 2022-004
    Significant Deficiency Repeat
  • 12911 2022-002
    Significant Deficiency Repeat
  • 12912 2022-003
    Significant Deficiency Repeat
  • 12913 2022-004
    Significant Deficiency Repeat
  • 12914 2022-002
    Significant Deficiency Repeat
  • 12915 2022-003
    Significant Deficiency Repeat
  • 12916 2022-004
    Significant Deficiency Repeat
  • 12917 2022-002
    Significant Deficiency Repeat
  • 12918 2022-003
    Significant Deficiency Repeat
  • 12919 2022-004
    Significant Deficiency Repeat
  • 12920 2022-002
    Significant Deficiency Repeat
  • 12921 2022-003
    Significant Deficiency Repeat
  • 12922 2022-004
    Significant Deficiency Repeat
  • 12923 2022-002
    Significant Deficiency Repeat
  • 12924 2022-003
    Significant Deficiency Repeat
  • 12925 2022-004
    Significant Deficiency Repeat
  • 12926 2022-002
    Significant Deficiency Repeat
  • 12927 2022-003
    Significant Deficiency Repeat
  • 12928 2022-004
    Significant Deficiency Repeat
  • 589338 2022-002
    Significant Deficiency Repeat
  • 589339 2022-003
    Significant Deficiency Repeat
  • 589340 2022-004
    Significant Deficiency Repeat
  • 589341 2022-002
    Significant Deficiency Repeat
  • 589342 2022-003
    Significant Deficiency Repeat
  • 589343 2022-004
    Significant Deficiency Repeat
  • 589344 2022-002
    Significant Deficiency Repeat
  • 589345 2022-003
    Significant Deficiency Repeat
  • 589346 2022-004
    Significant Deficiency Repeat
  • 589347 2022-002
    Significant Deficiency Repeat
  • 589348 2022-003
    Significant Deficiency Repeat
  • 589349 2022-004
    Significant Deficiency Repeat
  • 589350 2022-002
    Significant Deficiency Repeat
  • 589351 2022-003
    Significant Deficiency Repeat
  • 589352 2022-004
    Significant Deficiency Repeat
  • 589353 2022-002
    Significant Deficiency Repeat
  • 589354 2022-003
    Significant Deficiency Repeat
  • 589355 2022-004
    Significant Deficiency Repeat
  • 589356 2022-002
    Significant Deficiency Repeat
  • 589357 2022-003
    Significant Deficiency Repeat
  • 589358 2022-004
    Significant Deficiency Repeat
  • 589359 2022-002
    Significant Deficiency Repeat
  • 589360 2022-003
    Significant Deficiency Repeat
  • 589361 2022-004
    Significant Deficiency Repeat
  • 589362 2022-002
    Significant Deficiency Repeat
  • 589363 2022-003
    Significant Deficiency Repeat
  • 589364 2022-004
    Significant Deficiency Repeat
  • 589365 2022-002
    Significant Deficiency Repeat
  • 589366 2022-003
    Significant Deficiency Repeat
  • 589367 2022-004
    Significant Deficiency Repeat
  • 589368 2022-002
    Significant Deficiency Repeat
  • 589370 2022-004
    Significant Deficiency Repeat

Programs in Audit

ALN Program Name Expenditures
84.425 Education Stabilization Fund $2.66M
10.553 School Breakfast Program $1.37M
10.555 National School Lunch Program $574,183
84.287 Twenty-First Century Community Learning Centers $266,026
10.559 Summer Food Service Program for Children $222,944
84.041 Impact Aid $211,627
93.575 Child Care and Development Block Grant $130,794
84.365 English Language Acquisition State Grants $103,013
84.010 Title I Grants to Local Educational Agencies $54,566
93.778 Medical Assistance Program $52,593
84.048 Career and Technical Education -- Basic Grants to States $21,535
84.173 Special Education_preschool Grants $21,074
84.027 Special Education_grants to States $16,772
21.019 Coronavirus Relief Fund $6,728
10.649 Pandemic Ebt Administrative Costs $5,814
84.002 Adult Education - Basic Grants to States $2,320
84.367 Improving Teacher Quality State Grants $2,174
84.424 Student Support and Academic Enrichment Program $255