Finding 635801 (2022-004)

Significant Deficiency
Requirement
I
Questioned Costs
-
Year
2022
Accepted
2023-03-20

AI Summary

  • Core Issue: The District failed to properly document procurement processes for certain vendors, including sole source and emergency purchases.
  • Impacted Requirements: This lack of documentation resulted in noncompliance with grant requirements.
  • Recommended Follow-Up: Implement a system to ensure all procurement records are documented and compliant with regulations.

Finding Text

A nonfederal entity must maintain records sufficient to detail the history of procurement. These records will include but are not necessarily limited to the following: rationale for the method of procurement, selection of contract type, contractor selection or rejection, and the basis for the contract price. During our testing we noted the District did not formally document that certain vendors were a sole source or emergency purchase provider. Lack of proper documentation of procurement was noted in 4 of 10 vendors requiring procurement procedures to be followed. The effect was noncompliance with grant requirements.

Categories

Procurement, Suspension & Debarment

Other Findings in this Audit

  • 59353 2022-004
    Significant Deficiency
  • 59354 2022-004
    Significant Deficiency
  • 59355 2022-004
    Significant Deficiency
  • 59356 2022-004
    Significant Deficiency
  • 59357 2022-004
    Significant Deficiency
  • 59358 2022-004
    Significant Deficiency
  • 59359 2022-004
    Significant Deficiency
  • 59360 2022-004
    Significant Deficiency
  • 59361 2022-004
    Significant Deficiency
  • 59362 2022-004
    Significant Deficiency
  • 635795 2022-004
    Significant Deficiency
  • 635796 2022-004
    Significant Deficiency
  • 635797 2022-004
    Significant Deficiency
  • 635798 2022-004
    Significant Deficiency
  • 635799 2022-004
    Significant Deficiency
  • 635800 2022-004
    Significant Deficiency
  • 635802 2022-004
    Significant Deficiency
  • 635803 2022-004
    Significant Deficiency
  • 635804 2022-004
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
84.010 Title I Low Income $2.78M
10.555 National School Lunch Program $2.19M
84.027 Idea Flow Through $1.64M
10.553 School Breakfast Program $873,456
84.377 Title I - School Improvement & Accountability $333,283
93.778 Medicaid Administrative Outreach $326,698
84.367 Teacher Quality $317,807
10.555 Noncash Usda Foods $217,135
10.555 Department of Defense Fruits & Vegetables (noncash) $199,966
84.424 Title Iva Student Support & Academic Enrich $193,583
93.870 Maternal, Infant, and Early Childhood Home Visiting Program $170,522
32.009 Emergency Connectivity Fund Program $159,377
10.582 Fresh Fruits and Vegetables $112,537
84.173 Idea Part B Pre-School Flow Through $62,725
10.559 Summer Food Service Program $57,920
84.010 Title I Low Income - Delinquent Private $14,236
84.425 Covid-19 American Rescue Plan - Homeless Children and Youth Grant $12,558
84.365 Lang Inst Prog-Limited Eng Liplep $12,233
10.558 Child & Adult Care Food Program $5,112
84.425 Covid-19 Elementary and Seocndary School Emergency Relief Grant $4,066