Finding 965935 (2023-002)

Material Weakness
Requirement
I
Questioned Costs
-
Year
2023
Accepted
2024-03-29
Audit: 300462
Organization: Ojai Unified School District (CA)
Auditor: Eide Bailly LLP

AI Summary

  • Core Issue: The District failed to follow federal procurement procedures for small purchases, lacking necessary price quotations for one vendor.
  • Impacted Requirements: Non-compliance with Title 2, U.S. Code of Federal Regulations, specifically Section 200.320(a)(2) regarding documented procurement procedures.
  • Recommended Follow-Up: The District should train staff on procurement policies and ensure adherence to established procedures.

Finding Text

Federal Program Affected Federal Agency: U.S. Department of Agriculture Pass-Through Entity: California Department of Education (CDE) Program Name: Child Nutrition Cluster Assistance Listing Number: 10.553, 10.555 Compliance Requirement: I (Procurement) Criteria or Specific Requirements Per Title 2, U.S. Code of Federal Regulations, Subtitle A, Chapter II, Part 200, Subpart D, Section 200.320(a)(2), the non-Federal entity must have and use documented procedures, for informal procurement methods when the value of the procurement for property or services under a Federal award does not exceed the simplified acquisition threshold (SAT). Small purchases up to $250,000 require small purchase procedures to be used, which involves price or rate quotations must be obtained from an adequate number of qualified sources. Condition The District did not have sufficient controls in place to ensure that small purchase procedures are followed in accordance with federal requirements. The District was unable to provide price or rate quotations for 1 of the 3 vendors tested. Questioned Costs There were no questioned costs associated with the identified condition. Context The condition was identified through inquiry with District personnel and through review of available supporting documentation. A nonstatistical sample of 3 vendors out of 7 vendors were selected for procurement testing. Effect The District has not complied with the requirements identified in Title 2, U.S. Code of Federal Regulations, Subtitle A, Chapter II, Part 200, Subpart D, Section 200.320(a)(2). Cause The condition identified appears to have materialized due to the Districts lack of adherence to the established procedures to ensure compliance. Repeat Finding No. Recommendation The District should review the established procurement policies with the staff and provide necessary training.

Categories

Procurement, Suspension & Debarment

Other Findings in this Audit

  • 389485 2023-005
    Material Weakness
  • 389486 2023-005
    Material Weakness
  • 389487 2023-005
    Material Weakness
  • 389488 2023-005
    Material Weakness
  • 389489 2023-005
    Material Weakness
  • 389490 2023-005
    Material Weakness
  • 389491 2023-005
    Material Weakness
  • 389492 2023-005
    Material Weakness
  • 389493 2023-002
    Material Weakness
  • 389494 2023-002
    Material Weakness
  • 389495 2023-002
    Material Weakness
  • 389496 2023-002
    Material Weakness
  • 389497 2023-002
    Material Weakness
  • 389498 2023-002
    Material Weakness
  • 389499 2023-002
    Material Weakness
  • 389500 2023-003
    Material Weakness
  • 389501 2023-003
    Material Weakness
  • 389502 2023-003
    Material Weakness
  • 389503 2023-003
    Material Weakness
  • 389504 2023-003
    Material Weakness
  • 389505 2023-003
    Material Weakness
  • 389506 2023-003
    Material Weakness
  • 389507 2023-004
    Material Weakness
  • 389508 2023-004
    Material Weakness
  • 389509 2023-004
    Material Weakness
  • 389510 2023-004
    Material Weakness
  • 389511 2023-004
    Material Weakness
  • 389512 2023-004
    Material Weakness
  • 389513 2023-004
    Material Weakness
  • 965927 2023-005
    Material Weakness
  • 965928 2023-005
    Material Weakness
  • 965929 2023-005
    Material Weakness
  • 965930 2023-005
    Material Weakness
  • 965931 2023-005
    Material Weakness
  • 965932 2023-005
    Material Weakness
  • 965933 2023-005
    Material Weakness
  • 965934 2023-005
    Material Weakness
  • 965936 2023-002
    Material Weakness
  • 965937 2023-002
    Material Weakness
  • 965938 2023-002
    Material Weakness
  • 965939 2023-002
    Material Weakness
  • 965940 2023-002
    Material Weakness
  • 965941 2023-002
    Material Weakness
  • 965942 2023-003
    Material Weakness
  • 965943 2023-003
    Material Weakness
  • 965944 2023-003
    Material Weakness
  • 965945 2023-003
    Material Weakness
  • 965946 2023-003
    Material Weakness
  • 965947 2023-003
    Material Weakness
  • 965948 2023-003
    Material Weakness
  • 965949 2023-004
    Material Weakness
  • 965950 2023-004
    Material Weakness
  • 965951 2023-004
    Material Weakness
  • 965952 2023-004
    Material Weakness
  • 965953 2023-004
    Material Weakness
  • 965954 2023-004
    Material Weakness
  • 965955 2023-004
    Material Weakness

Programs in Audit

ALN Program Name Expenditures
84.010 Title I Grants to Local Educational Agencies $390,949
10.553 School Breakfast Program $220,303
10.555 National School Lunch Program $109,727
84.367 Improving Teacher Quality State Grants $78,665
10.579 Child Nutrition Discretionary Grants Limited Availability $73,122
84.424 Student Support and Academic Enrichment Program $29,744
84.365 English Language Acquisition State Grants $20,892
10.665 Schools and Roads - Grants to States $12,804
84.027 Special Education_grants to States $2,192
84.173 Special Education_preschool Grants $1,618
10.558 Child and Adult Care Food Program $1,411
84.425 Education Stabilization Fund $75