Finding 942961 (2023-001)

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Requirement
I
Questioned Costs
-
Year
2023
Accepted
2024-02-07
Audit: 289340
Auditor: Forvis LLP

AI Summary

  • Core Issue: The School did not follow its own procurement policy for purchases between $10,000 and $100,000.
  • Impacted Requirements: Compliance with procurement standards outlined in 2 CFR sections 200.318 to 200.326 was not met.
  • Recommended Follow-Up: Ensure the purchasing and grant management departments monitor all purchases to align with procurement policies.

Finding Text

Federal Agency: U.S. Department of Agriculture Federal Program Title: Child Nutrition Cluster Assistance Listing Numbers: 10.553, 10555 Federal Award Program Year: July 1, 2022 – July 30, 2023 Pass-Through Agency: Arizona Department of Education Pass-Through Number: 07-84-09-001 Type of Finding: Other matter Compliance Requirement: Procurement and Suspension and Debarment Criteria: Non-federal entities other than states, including those operating federal programs as subrecipients of states, must follow the procurement standards set out at 2 CFR sections 200.318 through 200.326. Condition: The School’s policy governing procurement requirements for the purchase of goods or services when the aggregate dollar amount is greater than $10,000 but less than $100,000 was not followed. Questionable Costs: None reportable Context: Two vendors with purchases over $10,000 and under $100,000 were selected for testing and no price/rate quotes were obtained for one of the vendors. Effect: Purchases of goods or services were made that may not have been obtained in the most effective manner or in compliance with Uniform Guidance. Cause: The School did not adequately monitor purchases from its vendors to ensure compliance with it policies. Identification as a Repeat Finding: Not a repeat finding Recommendation: All purchases should be monitored by the purchasing and grant management departments to ensure that the purchases are in compliance with the School’s procurement policies.

Categories

Procurement, Suspension & Debarment

Other Findings in this Audit

Programs in Audit

ALN Program Name Expenditures
10.555 National School Lunch Program $3.92M
10.553 School Breakfast Program $1.22M
84.425 Education Stabilization Fund $450,659
84.010 Title I Grants to Local Educational Agencies $62,665
84.027 Special Education_grants to States $30,691
84.424 Student Support and Academic Enrichment Program $15,784
84.367 Improving Teacher Quality State Grants $9,828