Finding 956899 (2023-003)

Material Weakness
Requirement
I
Questioned Costs
-
Year
2023
Accepted
2024-03-14
Audit: 295236

AI Summary

  • Core Issue: The Northern Cambria School District is not actively using minority businesses, women’s business enterprises, and labor surplus area firms in procurement.
  • Impacted Requirements: This practice violates Section 2 CFR 200.321(a) of the Uniform Guidance, which mandates affirmative action steps for these businesses.
  • Recommended Follow-Up: Management should adopt the six affirmative action steps outlined in the guidance to ensure compliance and improve procurement practices.

Finding Text

CONDITION: The Northern Cambria School District does not take affirmative action steps to ensure that minority businesses, women’s business enterprises, and labor surplus area firms are used, when possible, in the procurement process. CRITERIA: In accordance with Section 2 CFR 200.321(a) of the Uniform Guidance, the District must take all necessary affirmative action steps to assure that minority businesses, women’s business enterprises, and labor surplus area firms are used when possible. Section 2 CFR 200.321(a) of the Uniform Guidance outlines the six (6) affirmative steps to follow. CAUSE: School District personnel stated that these businesses are considered but recognized that no affirmative action steps are currently employed to solicit these businesses. EFFECT: The Northern Cambria School District did not comply with the requirements of 2 CFR 200.321(a) of the Uniform Guidance with regard to required affirmative action steps to be employed in the procurement process. QUESTIONED COST: None RECOMMENDATION: I am recommending that the management of the School District implement, as a matter of policy, the six (6) affirmative action steps as stated Section 2 CFR 200.321(a) of the Uniform Guidance. VIEWS OF RESPONSIBLE OFFICIALS: Management of the School District has reviewed the above noted finding and recommendation and have developed a corresponding ‘Corrective Action Plan’ to address this matter (See Corrective Action Plan).

Categories

Procurement, Suspension & Debarment

Other Findings in this Audit

  • 380451 2023-001
    Material Weakness
  • 380452 2023-003
    Material Weakness
  • 380453 2023-004
    Material Weakness
  • 380454 2023-005
    Material Weakness
  • 380455 2023-006
    Material Weakness
  • 380456 2023-001
    Material Weakness
  • 380457 2023-003
    Material Weakness
  • 380458 2023-004
    Material Weakness
  • 380459 2023-005
    Material Weakness
  • 380460 2023-006
    Material Weakness
  • 380461 2023-001
    Material Weakness
  • 380462 2023-002
    Material Weakness
  • 380463 2023-003
    Material Weakness
  • 380464 2023-004
    Material Weakness
  • 380465 2023-005
    Material Weakness
  • 380466 2023-006
    Material Weakness
  • 380467 2023-001
    Material Weakness
  • 380468 2023-002
    Material Weakness
  • 380469 2023-003
    Material Weakness
  • 380470 2023-004
    Material Weakness
  • 380471 2023-005
    Material Weakness
  • 380472 2023-006
    Material Weakness
  • 380473 2023-001
    Material Weakness
  • 380474 2023-002
    Material Weakness
  • 380475 2023-003
    Material Weakness
  • 380476 2023-004
    Material Weakness
  • 380477 2023-005
    Material Weakness
  • 380478 2023-006
    Material Weakness
  • 380479 2023-001
    Material Weakness
  • 380480 2023-002
    Material Weakness
  • 380481 2023-003
    Material Weakness
  • 380482 2023-004
    Material Weakness
  • 380483 2023-005
    Material Weakness
  • 380484 2023-006
    Material Weakness
  • 956893 2023-001
    Material Weakness
  • 956894 2023-003
    Material Weakness
  • 956895 2023-004
    Material Weakness
  • 956896 2023-005
    Material Weakness
  • 956897 2023-006
    Material Weakness
  • 956898 2023-001
    Material Weakness
  • 956900 2023-004
    Material Weakness
  • 956901 2023-005
    Material Weakness
  • 956902 2023-006
    Material Weakness
  • 956903 2023-001
    Material Weakness
  • 956904 2023-002
    Material Weakness
  • 956905 2023-003
    Material Weakness
  • 956906 2023-004
    Material Weakness
  • 956907 2023-005
    Material Weakness
  • 956908 2023-006
    Material Weakness
  • 956909 2023-001
    Material Weakness
  • 956910 2023-002
    Material Weakness
  • 956911 2023-003
    Material Weakness
  • 956912 2023-004
    Material Weakness
  • 956913 2023-005
    Material Weakness
  • 956914 2023-006
    Material Weakness
  • 956915 2023-001
    Material Weakness
  • 956916 2023-002
    Material Weakness
  • 956917 2023-003
    Material Weakness
  • 956918 2023-004
    Material Weakness
  • 956919 2023-005
    Material Weakness
  • 956920 2023-006
    Material Weakness
  • 956921 2023-001
    Material Weakness
  • 956922 2023-002
    Material Weakness
  • 956923 2023-003
    Material Weakness
  • 956924 2023-004
    Material Weakness
  • 956925 2023-005
    Material Weakness
  • 956926 2023-006
    Material Weakness

Programs in Audit

ALN Program Name Expenditures
84.027 Special Education_grants to States $210,671
84.010 Title I Grants to Local Educational Agencies $161,271
10.553 School Breakfast Program $109,639
10.555 National School Lunch Program $39,008
84.367 Improving Teacher Quality State Grants $38,486
84.425 Education Stabilization Fund $8,323
93.778 Medical Assistance Program $6,679
84.424 Student Support and Academic Enrichment Program $3,166
84.173 Special Education_preschool Grants $772
10.649 Pandemic Ebt Administrative Costs $628