Finding 945976 (2022-222)

Significant Deficiency
Requirement
I
Questioned Costs
-
Year
2022
Accepted
2024-02-16
Audit: 290805
Organization: Shiras Chaim INC (NJ)

AI Summary

  • Core Issue: The School did not document its procurement process as required by OMB Circular 2 CFR 200.
  • Impacted Requirements: The School must maintain records of procurement history and adhere to specific procurement methods.
  • Recommended Follow-Up: Improve communication about procurement responsibilities and ensure proper documentation practices are established.

Finding Text

Condition: The School did not document the procurement process according to the procurement standards as codified under OMB Circular 2 CFR 200. Criteria: The School is required to follow certain procurement procedures including maintaining records of its procurement history and following the requirements of each procurement method being used. Cause: The School did not have clear communication with its employees about the division of responsibility relating to procurement and, although procurement was in fact done, the School failed to document it properly. Effect of Finding: After discussions with management, the auditor has determined that although the School failed to document the procurement process properly, they were in fact following the required procurement process as codified under OMB Circular 2 CFR. As such, the effects of this deficiency are minimal

Categories

Procurement, Suspension & Debarment

Other Findings in this Audit

  • 369533 2022-221
    Significant Deficiency Repeat
  • 369534 2022-222
    Significant Deficiency
  • 945975 2022-221
    Significant Deficiency Repeat

Programs in Audit

ALN Program Name Expenditures
10.553 School Breakfast Program $556,072
10.555 National School Lunch Program $22,346