Finding 995325 (2022-004)

Material Weakness
Requirement
I
Questioned Costs
-
Year
2022
Accepted
2023-04-18

AI Summary

  • Core Issue: Contracts for Special Education services lacked required language from federal guidelines.
  • Impacted Requirements: Compliance with Appendix II of Part 200 of Uniform Guidance was not achieved.
  • Recommended Follow-Up: Review and implement procedures to ensure all federally funded contracts include necessary provisions.

Finding Text

2022-004 PROCUREMENT ? CONTRACT PROVISIONS FOR NON-FEDERAL ENTITY CONTRACTS UNDER FEDERAL AWARDSUnited States Department of EducationPassed through Louisiana Department of EducationSpecial Education Cluster (Federal Assistance Nos. 84.027A and 84.173A ? Grant Numbers 28-21-B1-24; 28-22-B1-24; 28-21-11SA-24; 28-22-IA11-24; 28-21-P1-24;28-22-P1-24; and 28-21-19SA-24)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.Condition: All contracts executed during the fiscal year by the School Board for Special Education therapy services did not contain the language required by Appendix II of Part 200 of Uniform Guidance.Cause: Proper procedures were not implemented to ensure compliance with contract provisions of Appendix II of Part 200 of Uniform Guidance.Questioned Costs: UnknownEffect: 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.Identification of a repeat finding: This is a first year finding.View of Responsible Official:Management agrees with the finding and take corrective action. See corrective action plan submitted by management.

Categories

Procurement, Suspension & Debarment Matching / Level of Effort / Earmarking Special Tests & Provisions

Other Findings in this Audit

  • 418878 2022-004
    Material Weakness
  • 418879 2022-004
    Material Weakness
  • 418880 2022-004
    Material Weakness
  • 418881 2022-004
    Material Weakness
  • 418882 2022-004
    Material Weakness
  • 418883 2022-004
    Material Weakness
  • 418884 2022-004
    Material Weakness
  • 418885 2022-004
    Material Weakness
  • 995320 2022-004
    Material Weakness
  • 995321 2022-004
    Material Weakness
  • 995322 2022-004
    Material Weakness
  • 995323 2022-004
    Material Weakness
  • 995324 2022-004
    Material Weakness
  • 995326 2022-004
    Material Weakness
  • 995327 2022-004
    Material Weakness

Programs in Audit

ALN Program Name Expenditures
10.553 School Breakfast Program $841,180
84.367 Improving Teacher Quality State Grants $258,148
93.600 Head Start $218,927
84.424 Student Support and Academic Enrichment Program $97,794
84.371 Striving Readers $75,000
84.027 Special Education_grants to States $62,870
10.555 National School Lunch Program $55,833
10.579 Child Nutrition Discretionary Grants Limited Availability $48,000
93.558 Temporary Assistance for Needy Families $46,753
93.575 Child Care and Development Block Grant $46,127
84.048 Career and Technical Education -- Basic Grants to States $42,168
93.434 Every Student Succeeds Act/preschool Development Grants $41,959
12.U99 Junior Reserve Officer Training CORP $36,985
10.558 Child and Adult Care Food Program $36,018
10.582 Fresh Fruit and Vegetable Program $35,170
10.559 Summer Food Service Program for Children $33,959
84.196 Education for Homeless Children and Youth $28,689
84.010 Title I Grants to Local Educational Agencies $17,057
84.425 Education Stabilization Fund $8,088
84.173 Special Education_preschool Grants $4,348