Finding 966219 (2023-002)

Significant Deficiency
Requirement
I
Questioned Costs
-
Year
2023
Accepted
2024-03-29
Audit: 300666
Organization: Options Charter School (IN)

AI Summary

  • Core Issue: The School's procurement policy is not compliant with federal regulations for using federal funds.
  • Impacted Requirements: The policy lacks necessary elements as outlined in 2 CFR 200.318 and 2 CFR 180.995.
  • Recommended Follow-Up: The School should update its procurement policy to include all required federal provisions.

Finding Text

2023 – 002 Procurement Federal Agency: U.S. Department Education Federal Program Name: Charter School Program Assistance Listing Number: 84.282 Pass-Through Agency: Indiana Department of Education Pass-Through Number(s): 72229, S282D190002 Award Period: July 1, 2022 – June 30, 2023 Type of Finding:  Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: Tile 2, Subtitle A, Chapter 2 Part 200, Subpart D, section 200.318 of the Code of Federal Regulations requires organizations to have a written procurement policy that includes certain requirements as it relates to procuring good and services using federal dollars. Additionally, 2 CFR 180.995 requires that the organizations have a written policy where organizations should perform a check to ensure vendors are not debarred. Condition: During our testing, it was noted that the School has a written procurement policy in place, however, the policy does not meet the federal requirements for procurement of goods and services using federal dollars. Questioned costs: None Context: The School did not have appropriate policy in place that met the procurement federal requirements. Cause: The School’s policy has not been updated to meet the federal requirement as this was the School’s first year for federal compliance requirements. Effect: Without written policies that adhere to the federal regulations, it is likely that required steps in the process may be missed. Repeat finding: No. Recommendation: We recommend that the School review their Procurement policy and ensure that all missing federal requirements are included in their written policies. Views of responsible officials: There is no disagreement with the audit finding.

Categories

Procurement, Suspension & Debarment Significant Deficiency

Other Findings in this Audit

  • 389774 2023-001
    Material Weakness
  • 389775 2023-001
    Material Weakness
  • 389776 2023-002
    Significant Deficiency
  • 389777 2023-002
    Significant Deficiency
  • 966216 2023-001
    Material Weakness
  • 966217 2023-001
    Material Weakness
  • 966218 2023-002
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
84.027 Special Education_grants to States $128,030
84.282 Charter Schools $113,555
84.424 Student Support and Academic Enrichment Program $10,000
84.425U Elementary and Secondary School Emergency Relief Fund $8,891
84.010 Title I Grants to Local Educational Agencies $6,033
84.367 Improving Teacher Quality State Grants $4,551