Finding 608415 (2022-008)

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Requirement
I
Questioned Costs
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Year
2022
Accepted
2022-12-27
Audit: 36173
Organization: Isd# 2167 Lakeview (MN)

AI Summary

  • Core Issue: The District lacks a documented procurement policy as required by federal regulations.
  • Impacted Requirements: Compliance with Title 2 U.S. Code of Federal Regulations ?200.317 through ?200.327 is not being met.
  • Recommended Follow-up: The District should adopt a written procurement policy to ensure compliance with federal standards.

Finding Text

2022-008 Procurement Policy Criteria: Per Title 2 U.S. Code of Federal Regulations ?200.318, the District must have and use documented procurement procedures for the acquisition of property or services consistent with State, local, and tribal laws and regulations and the standards of Title 2 U.S. Code of Federal Regulations ?200.317 through ?200.327. Condition: The District has not implemented a procurement policy in accordance with the requirements of Title 2 U.S. Code of Federal Regulations ?200.317 through ?200.327. Questioned Costs: There are no questioned costs associated with this finding. Context: The District acquired property and services with federal awards without documented procurement procedures in accordance with the requirements of Title 2 U.S. Code of Federal Regulations ?200.317 through ?200.327. Effect: The District is not meeting federal regulations pertaining to the requirement to have and use documented procurement procedures for the acquisition of property or services consistent with the standards of Title 2 U.S. Code of Federal Regulations ?200.317 through ?200.327. Cause: The District did not implement a written procurement policy in accordance with the requirements of Title 2 U.S. Code of Federal Regulations ?200.317 through ?200.327. Recommendation: We recommend that the District adopt a written procurement policy to ensure that the federal program compliance requirements are being followed. Views of Responsible Officials and Planned Corrective Actions: The District agrees with the finding and the auditor?s recommendations will be adopted

Categories

Procurement, Suspension & Debarment

Other Findings in this Audit

Programs in Audit

ALN Program Name Expenditures
10.555 National School Lunch Program Covid-19 Free/reduced $379,432
84.425 Covid-19 Education Stabilization Fund Covid-19 Elementary and Secondary School Emergency Relief (esser) Fund $167,660
84.425 Covid-19 Education Stabilization Fund Covid-19 American Rescue Plan Elementary and Secondary School Emergency Relief (arp Esser) $114,311
84.027 Special Education_grants to States $110,669
10.553 Covid-19 School Breakfast Program $109,314
84.010 Title I Grants to Local Educational Agencies $86,255
21.027 Covid-19 Coronavirus State and Local Fiscal Recovery Funds $53,846
32.009 Covid-19 Emergency Connectivity Fund Program $49,980
93.323 Covid-19 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $40,000
10.555 National School Lunch Program Commodities $34,241
84.367 Improving Teacher Quality State Grants $15,316
84.424 Student Support and Academic Enrichment Program $10,000
84.173 Special Education_preschool Grants $5,755
84.048 Career and Technical Education -- Basic Grants to States $2,243
84.181 Special Education-Grants for Infants and Families $500
84.425 Covid-19 Education Stabilization Fund Covid-19 Governor's Emergency Education Relief (geer) Fund $-672