Finding 961512 (2023-002)

Material Weakness
Requirement
I
Questioned Costs
-
Year
2023
Accepted
2024-03-26
Audit: 298160
Organization: Mammoth Unified School District (CA)
Auditor: Eide Bailly LLP

AI Summary

  • Core Issue: The District failed to provide necessary procurement documents for federal awards, violating compliance standards.
  • Impacted Requirements: This affects the procurement, suspension, and debarment requirements outlined in Title 2, CFR Section 200.318(a).
  • Recommended Follow-Up: The District must align all federal procurement transactions with board policy number 3230 and ensure retention of all related documents.

Finding Text

50000 – Child Nutrition Cluster (Material Weakness, Material Noncompliance) Federal Program Affected Federal Agency: U.S. Department of Agriculture Pass-Through Entity: California Department of Education Federal Program: Child Nutrition Cluster Assistance Listing Number: 10.553, 10.555 Compliance Requirement: Procurement, Suspension, and Debarment Criteria or Specific Requirement Title 2, Code of Federal Regulations (CFR), Part 200, Subpart D, Section 200.318(a) requires recipients and subrecipients of Federal awards to maintain and use documented procurement procedures that conform to standards identified in Title 2, CFR, Part 200, Subpart D, Section 200.318. This includes the retention of all procurement related documents in connection with federal awards. Condition The District was unable to provide procurement documents, including copies of bid documents and contracts for sampled covered transactions. Questioned Costs There were no questioned costs identified related to the condition identified above. Context The condition was identified during the course of our review of supporting documents and our inquiry with District’s personnel. Effect The District did not comply with general procurement standards required by Title 2, CFR Section 200.318(a) and the District board policy number 3230. Cause The condition appears to have materialized due to the District not adhering to its federal procurement policy. Repeat Finding No. Recommendation The District should ensure that all federal procurement transactions are aligned with its board policy number 3230. As required under the District’s procurement policy, the District should retain all procurement related documents.

Categories

Procurement, Suspension & Debarment Subrecipient Monitoring

Other Findings in this Audit

  • 385063 2023-001
    Material Weakness
  • 385064 2023-001
    Material Weakness
  • 385065 2023-001
    Material Weakness
  • 385066 2023-001
    Material Weakness
  • 385067 2023-002
    Material Weakness
  • 385068 2023-002
    Material Weakness
  • 385069 2023-002
    Material Weakness
  • 385070 2023-002
    Material Weakness
  • 961505 2023-001
    Material Weakness
  • 961506 2023-001
    Material Weakness
  • 961507 2023-001
    Material Weakness
  • 961508 2023-001
    Material Weakness
  • 961509 2023-002
    Material Weakness
  • 961510 2023-002
    Material Weakness
  • 961511 2023-002
    Material Weakness

Programs in Audit

ALN Program Name Expenditures
32.009 Emergency Connectivity Fund Program $269,459
10.665 Schools and Roads - Grants to States $226,848
84.027 Special Education_grants to States $210,050
10.555 National School Lunch Program $139,645
84.010 Title I Grants to Local Educational Agencies $137,125
10.553 School Breakfast Program $113,237
84.367 Improving Teacher Quality State Grants $25,333
93.596 Child Care Mandatory and Matching Funds of the Child Care and Development Fund $25,081
84.365 English Language Acquisition State Grants $15,904
84.041 Impact Aid $9,763
93.575 Child Care and Development Block Grant $9,595
84.425 Education Stabilization Fund $3,914