Finding 626157 (2022-004)

Significant Deficiency
Requirement
I
Questioned Costs
-
Year
2022
Accepted
2023-08-23

AI Summary

  • Core Issue: The School Board did not advertise bids for fresh and frozen produce purchases totaling $89,867, violating Louisiana public bidding laws.
  • Impacted Requirements: Compliance with LA R.S. 38:2212.1, which mandates bidding for purchases over $30,000 to ensure competitive pricing.
  • Recommended Follow-Up: Implement stronger policies to ensure all applicable purchases are publicly bid to comply with legal requirements.

Finding Text

2022-004 Procurement U.S. DEPARTMENT OF AGRICULTURE passed through the Louisiana Department of Education 10.553, 10.555, 10.559, 10.582 Child Nutrition Cluster COVID-19 ? Supply Chain Assistance (10.559) 2021-2022 Award Year Grant No. 2004-VJJPRTNJCKL7 Questioned Costs: None. Criteria: According to LA R.S. 38:2212.1, the School Board is required for purchases of materials and supplies exceeding the sum of $30,000 to be paid out of public funds shall be advertised and let by contract to the lowest responsible bidder who has bid according to the specifications as advertised. Universe / Population: The universe / population was eight vendors paid in excess of $25,000 by the grant program during the fiscal year ended June 30, 2022. This was a statistically valid sample. Condition: The School Board did not advertise for bid the supplies of fresh and frozen produce totaling in the amount of $89,867 paid to a vendor. Cause: The School Board did not solicit this item for bid due to lack of response from vendors in recent years. Effect: The School Board is out of compliance with the statute referenced above. As a result, the School Board may not have received the lowest price for the purchase of fresh and frozen produce. Recommendation: All purchases of materials and supplies in excess of the stipulated limit should be bid in accordance with the above statute. Repeat finding: No. View of Responsible Official and Planned Corrective Action: The School Board will strengthen its policies and procedures to ensure compliance with the public bid law.

Categories

Procurement, Suspension & Debarment

Other Findings in this Audit

  • 49713 2022-004
    Significant Deficiency
  • 49714 2022-004
    Significant Deficiency
  • 49715 2022-004
    Significant Deficiency
  • 49716 2022-004
    Significant Deficiency
  • 49717 2022-004
    Significant Deficiency
  • 49718 2022-004
    Significant Deficiency
  • 49719 2022-004
    Significant Deficiency
  • 49720 2022-003
    Significant Deficiency
  • 49721 2022-003
    Significant Deficiency
  • 626155 2022-004
    Significant Deficiency
  • 626156 2022-004
    Significant Deficiency
  • 626158 2022-004
    Significant Deficiency
  • 626159 2022-004
    Significant Deficiency
  • 626160 2022-004
    Significant Deficiency
  • 626161 2022-004
    Significant Deficiency
  • 626162 2022-003
    Significant Deficiency
  • 626163 2022-003
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
10.555 National School Lunch Program $2.21M
10.553 School Breakfast Program $679,874
32.009 Emergency Connectivity Fund Program $654,667
84.367 Improving Teacher Quality State Grants $269,515
93.575 Child Care and Development Block Grant $226,575
10.558 Child and Adult Care Food Program $217,995
84.371 Striving Readers $162,600
10.559 Summer Food Service Program for Children $96,693
94.434 B-3 Seats - Pdg $80,576
94.434 Every Student Succeeds Act/preschool Development Grant $58,522
84.048 Career and Technical Education -- Basic Grants to States $58,281
10.582 Fresh Fruit and Vegetable Program $54,577
84.424 Student Support and Academic Enrichment Program $53,738
94.434 Ready Start Networks - Pdg $39,870
93.600 Head Start $23,848
84.010 Title I Grants to Local Educational Agencies $22,921
84.173 Special Education_preschool Grants $19,468
84.365 English Language Acquisition State Grants $8,959
84.027 Special Education_grants to States $5,518
84.425 Education Stabilization Fund $576