FAC Explorer

Finding 618110 (2022-002)

Material Weakness Repeat Finding
Requirement
AB
Questioned Costs
-
Year
2022
Accepted
2023-03-28
Audit: 40106
Organization: High School for Recording Arts (MN)
Auditor: Bergankdv LTD

AI Summary

  • Core Issue: High School for Recording Arts lacks documented procurement procedures as required by 2 CFR section 200.320.
  • Impacted Requirements: This affects compliance with the standards outlined in 2 CFR sections 200.317 through 200.320.
  • Recommended Follow-Up: Adopt a written procurement policy that meets all requirements of 2 CFR section 200.317 through 200.320.

Finding Text

Criteria or Specific Requirement: In accordance with 2 CFR section 200.320, a non-federal entity must have and use documented procurement procedures, consistent with the standards of 2 CFR section 200.317 through 200.320 for any method of procurement used for the acquisition of property or services required under a federal award or sub-award. Condition: High School for Recording Arts does not have documented procurement procedures that incorporate all the requirements of 2 CFR section 200.317 through 200.320. Context: This finding impacts the internal control for over compliance with the Uniform Guidance. Questioned Costs: None reported. Effect or Potential Effect: High School for Recording Arts is not in compliance with 2 CFR section 200.317 through 200.320. Cause: High School for Recording Arts has not adopted policies and procedures required by the Uniform Guidance. Recommendation: We recommend that High School for Recording Arts adopt a written procurement policy which includes all requirements of 2 CFR section 200.317 through 200.320.

Categories

Procurement, Suspension & Debarment Subrecipient Monitoring Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties

Other Findings in this Audit

  • 41668 2022-002
    Material Weakness Repeat
  • 41669 2022-003
    Material Weakness
  • 41670 2022-002
    Material Weakness Repeat
  • 41671 2022-003
    Material Weakness
  • 41672 2022-002
    Material Weakness Repeat
  • 41673 2022-003
    Material Weakness
  • 41674 2022-002
    Material Weakness Repeat
  • 41675 2022-003
    Material Weakness
  • 41676 2022-002
    Material Weakness Repeat
  • 41677 2022-003
    Material Weakness
  • 41678 2022-002
    Material Weakness Repeat
  • 41679 2022-003
    Material Weakness
  • 618111 2022-003
    Material Weakness
  • 618112 2022-002
    Material Weakness Repeat
  • 618113 2022-003
    Material Weakness
  • 618114 2022-002
    Material Weakness Repeat
  • 618115 2022-003
    Material Weakness
  • 618116 2022-002
    Material Weakness Repeat
  • 618117 2022-003
    Material Weakness
  • 618118 2022-002
    Material Weakness Repeat
  • 618119 2022-003
    Material Weakness
  • 618120 2022-002
    Material Weakness Repeat
  • 618121 2022-003
    Material Weakness

Programs in Audit

ALN Program Name Expenditures
84.425 Covid - Education Stabilization Fund (esser Ii) $248,625
84.425 Covid - Education Stabilization Fund (esser Iii) $214,296
93.558 Temporary Assistance for Needy Families $167,919
84.010 Title I Grants to Local Educational Agencies $120,273
93.092 Affordable Care Act (aca) Personal Responsibility Education Program $94,613
84.027 Special Education_grants to States $92,721
84.425 Covid - Education Stabilization Fund - Arp Homeless II $23,614
84.425 Covid - Education Stabilization Fund (esser III Learning Loss) $22,204
10.555 National School Lunch Program $22,014
84.196 Education for Homeless Children and Youth $20,478
84.425 Covid - Education Stabilization Fund (geer) $18,795
84.425 Covid - Education Stabilization Fund (esser) $12,371
10.555 Supply Chain Assisstance $10,266
84.367 Improving Teacher Quality State Grants $10,250
84.186 Title IV Part A - Safe Drug Free Schools $10,000
10.555 Commodities $8,394
21.027 Covid - Coronavirus State and Local Fiscal Recovery Funds $3,087
10.553 School Breakfast Program $3,069
10.559 Summer Food Service Program for Children $1,638