Finding Text
Federal Agency: U.S. Department of Agriculture
Federal Program Title: Child Nutrition Cluster
FAL Number: 10.553, 10.555
Pass-Through Agency: California Department of Education
Pass-Through Number: 13526, 13396, 13755, 15655
Type of Finding: Significant Deficiency in Internal Control over Procurement
Lighthouse Community Charter School – 0413 (LCCS)
Lighthouse Community Charter High School – 700 (LCCHS)
Lodestar: A Lighthouse Community Charter Public School – 1783 (Lodestar)
Criteria or specific requirement: Per 2 CFR Section 200.320 formal procurement methods are required for vendor contracts over $250,000.
Condition: During testing of procurement, we noted the School did not follow formal procedures methods required under 2 CFR section 200.320 for a contract with a vendor that resulted in payments totaling $521,576 during the fiscal year 2022-2023.
Questioned Costs: No questioned costs.
Cause: Bids were obtained in 2019, however, a contract for 2022-2023 was signed without going through the formal bidding process due resource constraints and an increase in unduplicated count and enrollment that shifted the School’s focus on support systems for the shift in demographic.
Effect: Noncompliance with 2 CFR Section 200.320.
Repeat Finding: Not a repeat finding.
Recommendation: We recommend the School follow federal procurement methods and establish monitoring procedures to ensure they are completed. Views of responsible officials and Corrective Action Plan: Management of the School has noted the 2 CFR Section 200.320 to ensure that the procurement requirements are met.