FAC Explorer

Finding 966647 (2023-006)

Significant Deficiency Repeat Finding
Requirement
P
Questioned Costs
-
Year
2023
Accepted
2024-03-29
Audit: 301105
Organization: Iberville Parish School Board (LA)
Auditor: Eisneramper LLP

AI Summary

  • Core Issue: Contracts with federal awards are missing required provisions from Appendix II of Part 200 of Uniform Guidance.
  • Impacted Requirements: All contracts under federal awards must include specific language to comply with federal regulations.
  • Recommended Follow-up: The School Board should implement procedures to ensure all future contracts include the necessary provisions.

Finding Text

Criteria: In addition to other provisions required by the Federal Agency or Non-federal entity, all contracts made by the non-federal entity under the Federal award must contain certain provisions as provided in Appendix II of Part 200 of Uniform Guidance. Universe/Population: There was a total of 8 vendors who met the dollar threshold for complying with procurement standards. Condition: Out of the 8 vendors, a sample of 2 was selected for testing. This was a nonstatistical sample. The sample consisted of one contract for services and one for equipment. The only contract executed during the fiscal year by the School Board for services did not contain the language required by Appendix II of Part 200 of Uniform Guidance. There were no other service contracts in the population. Identification of a repeat finding: This is a repeat finding from prior year. See 2022-004. Cause: Proper internal control procedures were not developed to ensure that the required contract provisions of Appendix II of Part 200 of Uniform Guidance were included in contract agreements. Questioned Costs: Not applicable. Effect: Non-federal entities are not adequately informed of all federal regulations required to be complied with when entering into a contract with the School Board. Recommendation: The School Board should review the requirements of Appendix II of Part 200 of Uniform Guidance and establish procedures to ensure that all contracts paid with federal awards include the applicable language. View of Responsible Official: Management agrees with the finding and take corrective action. See corrective action plan submitted by management.

Categories

Procurement, Suspension & Debarment Equipment & Real Property Management Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties Special Tests & Provisions

Other Findings in this Audit

  • 390204 2023-006
    Significant Deficiency Repeat
  • 390205 2023-006
    Significant Deficiency Repeat
  • 390206 2023-006
    Significant Deficiency Repeat
  • 390207 2023-006
    Significant Deficiency Repeat
  • 966646 2023-006
    Significant Deficiency Repeat
  • 966648 2023-006
    Significant Deficiency Repeat
  • 966649 2023-006
    Significant Deficiency Repeat

Programs in Audit

ALN Program Name Expenditures
10.555 National School Lunch Program $2.51M
84.010 Title I Grants to Local Educational Agencies $2.41M
93.575 Child Care and Development Block Grant $1.05M
10.553 School Breakfast Program $941,260
93.434 Every Student Succeeds Act/preschool Development Grants $313,412
84.367 Improving Teacher Quality State Grants $264,572
84.424 Student Support and Academic Enrichment Program $179,941
10.559 Summer Food Service Program for Children $128,859
93.600 Head Start $123,055
84.027 Special Education_grants to States $108,562
84.048 Career and Technical Education -- Basic Grants to States $80,428
10.558 Child and Adult Care Food Program $75,048
10.582 Fresh Fruit and Vegetable Program $48,449
84.425 Education Stabilization Fund $45,578
84.371 Striving Readers $40,841
84.126 Rehabilitation Services_vocational Rehabilitation Grants to States $40,667
93.596 Child Care Mandatory and Matching Funds of the Child Care and Development Fund $38,314
12.357 Rotc Language and Culture Training Grants $37,241
84.196 Education for Homeless Children and Youth $35,654
84.173 Special Education_preschool Grants $15,210