ST. ANTHONY SCHOOL AND DAYCARE/PRESCHOOL OF ST. ANTHONY CONGREGATION

Reference Number: 2025-001 United States Department of Agriculture Federal Assistance Listing Number & Program Name: 10.553 & 10.555 Child Nutrition Cluster Description: Procurement Criteria: 2 CFR 200.320 Methods of Procurement state that if the Sealed Bids method is used - This is a procurement method in which bids are publicly solicited through an invitation and a firm fixed-price contract (lump sum or unit price) is awarded to the responsible bidder whose bid conforms to all the material terms and conditions of the invitation and is the lowest in price. The Organization’s procurement policy also states that purchases ranging from >$100,000 require a minimum of three written bids. Condition: During our testing of procurement transactions, we totaled purchases by vendor and one vendor above $100,000 purchases had no price quotes as required by the Organization’s procurement policy. Cause: The Organization did not follow their Federal Funds Procurement policy related to the appropriate methods of procurement. Effect: Obtaining price quotes or proposals from an adequate number of vendors allows the Organization to use federal funds in the most fiscally responsible way. The lack of quotes and proposals may cause the Organization to overpay for supplies or services. Identification of a Repeat Finding: This is a repeat finding. Auditors’ Recommendation: We recommend the Organization review their procurement policy and adhere to current policy for going out for the minimum amount of bids on required vendors. Corrective Action Plan: See attachment for Organization’s corrective action plan.

Corrective Action Plan: Beginning with the 2026-2027 school year, the organization will follow our Federal Funds Procurement Policy and obtain a minimum of 3 bids for vendors whose purchases exceed $100,000 a year. Anticipated Corrective Action Plan Completion Date: June 30, 2027

2024-001

Reference Number: 2024-001 United States Department of Agriculture Federal Assistance Listing Number & Program Name: 10.553 & 10.555 Child Nutrition Cluster Description: Procurement Criteria: 2 CFR 200.320 Methods of Procurement state that if the Sealed Bids method is used - This is a procurement method in which bids are publicly solicited through an invitation and a firm fixed-price contract (lump sum or unit price) is awarded to the responsible bidder whose bid conforms to all the material terms and conditions of the invitation and is the lowest in price. The Organization’s procurement policy also states that purchases ranging from >$100,000 require a minimum of three written bids. Condition: During our testing of procurement transactions, we totaled purchases by vendor and one vendor above $100,000 purchases had no price quotes as required by the Organization’s procurement policy. Cause: The Organization did not follow their Federal Funds Procurement policy related to the appropriate methods of procurement. Effect: Obtaining price quotes or proposals from an adequate number of vendors allows the Organization to use federal funds in the most fiscally responsible way. The lack of quotes and proposals may cause the Organization to overpay for supplies or services. Identification of a Repeat Finding: This is a repeat finding. Auditors’ Recommendation: We recommend the Organization review their procurement policy and adhere to current policy for going out for the minimum amount of bids on required vendors. Corrective Action Plan: See attachment for Organization’s corrective action plan.

Corrective Action Plan: Beginning with the 2026-2027 school year, the organization will follow our Federal Funds Procurement Policy and obtain a minimum of 3 bids for vendors whose purchases exceed $100,000 a year. Anticipated Corrective Action Plan Completion Date: June 30, 2027.

2023-002

Reference Number: 2023-002 United States Department of Agriculture Federal Assistance Listing Number & Program Name: 10.553 & 10.555 Child Nutrition Cluster Description: Procurement Criteria: 2 CFR 200.320 Methods of Procurement state that if the Sealed Bids method is used - This is a procurement method in which bids are publicly solicited through an invitation and a firm fixed-price contract (lump sum or unit price) is awarded to the responsible bidder whose bid conforms to all the material terms and conditions of the invitation and is the lowest in price. The Organization’s procurement policy also states that purchases ranging from >$100,000 require a minimum of three written bids. Condition: During our testing of procurement transactions, we totaled purchases from one vendor above $100,000 in purchases had no price quotes as required by the Organization’s procurement policy. Cause: The Organization did not follow their Federal Funds Procurement policy related to the appropriate methods of procurement. Effect: Obtaining price quotes or proposals from an adequate number of vendors allows the Organization to use federal funds in the most fiscally responsible way. The lack of quotes and proposals may cause the Organization to overpay for supplies or services. Auditors’ Recommendation: We recommend the Organization review their procurement policy and adhere to current policy for going out for the minimum amount of bids on required vendors. Corrective Action Plan: See attachment for Organization’s corrective action plan.

Corrective Action Plan: Beginning with the 2026-2027 school year, the organization will follow our Federal Funds Procurement Policy and obtain a minimum of 3 bids for vendors whose purchases exceed $100,000 a year. Anticipated Corrective Action Plan Completion Date: June 30, 2027.

Reference Number: 2023-003 United States Department of Agriculture Federal ID# & Program Name: 10.553 & 10.555 Child Nutrition Cluster Description: Suspension and Debarment Verification Criteria: Internal controls require that management confirm and maintain evidence that the vendors suspension and debarment status prior to vendors being included on grant claims. Condition: For four vendors that were awarded more than $25,000, documentation supporting that confirmation of vendor status occurred, prior to grant claim submission, was not maintained. Cause: Inadequate controls to ensure verification and maintain evidence of vendors that are not suspended or debarred are properly maintained. Effect: Determining that adequate controls are place for testing the suspension and debarment status of vendors was unverifiable for all five vendors. Auditors’ Recommendation: The Organization should maintain evidence that vendors were verified prior to the submission of grant claims. Corrective Action Plan: See attachment for Organization’s corrective action plan.

Corrective Action Plan: The Organization will maintain and download the Exclusions Extract Data Package from Sam.gov website verifying that vendors paid over $25,000 on a federal grant were not included in the package. Anticipated Corrective Action Plan Completion Date: June 30, 2024.

2022-001

Reference Number: 2020-002 United States Department of Agriculture Federal ID# & Program Name: 10.553 & 10.555 Child Nutrition Cluster Description: Suspension and Debarment Verification Criteria: Internal controls require that management confirm vendors suspension and debarment status prior to vendors being included on grant claims. Condition: Of the three vendors that were awarded more than $25,000, documentation supporting that confirmation of vendor status occurred, prior to grant claim submission, was not maintained for two vendors. Cause: Inadequate controls to ensure verification of vendors that are not suspended or debarred are properly maintained. Effect: Determining that adequate controls are place for testing the suspension and debarment status of vendors was unverifiable for two of the three vendors. Auditors? Recommendation: The Organization should maintain evidence that vendors were verified prior to the submission of grant claims. Corrective Action Plan: See attachment for Organization?s corrective action plan.

Reference Number: 2020-002 Description: Suspension and Debarment Corrective Action Plan: The Organization will maintain and download the Exclusion Extract Data Package from Sam.gov website verifying that vendors paid over $25,000 on a federal grant were not included in the package. Anticipated Corrective Action Plan Completion Date: June 30, 2021

Reference Number: 2019-002 Description: Written Procurement Policies Condition and Criteria: 2 CFR part 215 requires the Organization to establish and follow a procurement policy when purchasing goods and services charged to federal programs. Cause: The Organization has not evaluated or updated its existing policies and procedures to ensure compliance with Uniform Guidance. Effect: The Organization is not in compliance with the minimum requirements of Uniform Guidance. Recommendation: We recommend the Organization implement procurement policies and evaluate these procedures on an annual basis to determine if additional enhancements should be made or new policies created. Corrective Action Plan: See attachment for Organization?s corrective action plan.

The Organization is in the process of updating our procurement policies and procedures to be in compliance with the Uniform Guidance.