Finding 971435 (2023-001)

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Requirement
I
Questioned Costs
-
Year
2023
Accepted
2024-04-29

AI Summary

  • Issue: The contract with the Food Service Management Company was changed from a $400,000 to a $250,000 guaranteed profit without proper approvals.
  • Impacted Requirements: The revised contract lacked necessary Board resolution and State approval, violating compliance protocols.
  • Recommended Follow-Up: Ensure all contract changes receive appropriate approvals and submit revised contracts to the State for compliance.

Finding Text

The Food Service Management Company was awarded a contract by Board resolution and submitted and approved by the State with a $400,000 guaranteed profit provision for the 2022/2023 year. The contract was subsequently revised to a $250,000 guaranteed profit provision for 2022/2023 that was neither approved by Board resolution nor submitted to the State for approval.

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Other Findings in this Audit

Programs in Audit

ALN Program Name Expenditures
84.425 Education Stabilization Fund-Arp Esser III $5.07M
10.555 National School Lunch Program $1.37M
84.027 Special Education_grants to States-Idea Part B, Basic $1.23M
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters)-Fema - Ida $632,970
10.553 School Breakfast Program $506,496
84.425 Education Stabilization Fund-Arp-Accelerated Learning Coach & Educator Support $450,225
10.555 National School Lunch Program-Supply Chain Assistance $226,499
93.778 Medical Assistance Program $182,862
84.425 Education Stabilization Fund-Crrsa-Esser II $114,015
84.424 Student Support and Academic Enrichment Program-Esea Title IV $103,809
84.365 English Language Acquisition State Grants-Esea Title III - Language $66,008
84.048 Career and Technical Education -- Basic Grants to States-Carl D Perkins $45,776
84.425 Education Stabilization Fund-Arp Evidence Based Summer Learning & Enrichment $40,000
84.173 Special Education_preschool Grants-Idea Part B, Preschool Handicapped $32,893
84.010 Title I Grants to Local Educational Agencies-Esea Title I, Part A $28,672
84.425 Education Stabilization Fund-Crrsa-Mental Health $27,944
21.109 Corona Virus Relief Fund $26,085
93.778 Medical Assistance Program-Ffcra/semi $22,592
84.425 Education Stabilization Fund-Crrsa - Learning Acceleration $18,162
10.555 National School Lunch Program-Non Cash $12,260
84.425 Education Stabilization Fund-Arp Homeless Children and Youths $8,827
10.559 Summer Food Service Program for Children $7,477
84.365 English Language Acquisition State Grants-Title III - Immigrant $776
84.367 Improving Teacher Quality State Grants-Esea Title Ii, Part A $330
84.425 Education Stabilization Fund-Arp Njtss Mental Health Support Staffing $180
84.425 Education Stabilization Fund-Cares Act $8