Finding 948672 (2023-101)

Material Weakness
Requirement
I
Questioned Costs
-
Year
2023
Accepted
2024-03-05
Audit: 293527
Organization: Destiny School, Incorporated (AZ)

AI Summary

  • Answer: Two procurement errors were found in recent purchases.
  • Trend: Lack of vendor review and non-compliance with federal procurement procedures are recurring issues.
  • List: Ensure vendor suspension checks are documented and follow federal guidelines for formal bids in future purchases.

Finding Text

For two purchases tested requiring procurement the following errors were noted: • For 2 of 2 purchases, documentation was not available for review to demonstrate that the vendor had been reviewed for suspension or debarment prior to the purchases being made. • For 1 of 2 purchases made, although the school's internal control policy over procurement was followed, federal procurement procedures, which required formal bids or a request for proposal, were not followed. Only three written quotes were obtained for the acquisition of two buses totaling $296,240.

Categories

Procurement, Suspension & Debarment

Other Findings in this Audit

  • 372230 2023-101
    Material Weakness

Programs in Audit

ALN Program Name Expenditures
84.425 Education Stabilization Fund $803,869
84.041 Impact Aid $472,357
84.010 Title I Grants to Local Educational Agencies $154,061
10.553 School Breakfast Program $24,304
84.367 Improving Teacher Quality State Grants $22,773
84.358 Rural Education $22,233
10.555 National School Lunch Program $7,295
84.173 Special Education_preschool Grants $987
84.027 Special Education_grants to States $879