Program: U.S. Department of Education; Passed through Alabama Department of Education; Special Education Cluster, Assistance Listing #84.027, COVID-19 #84.027X, #84.173 and COVID-19 #84.173X, for 10/1/2022 through 9/30/2023.
Criteria: For acquisitions exceeding the simplified acquisition threshold, the non-federal entity must use an approved procurement method.
Condition: Testing of the Board’s procurement methods disclosed that expenditures for certain services exceeding the simplified acquisition threshold were made and an approved procurement method was not utilized for a portion of the year.
Context: This is a condition identified per review of the Board’s compliance with specified requirements using a statistically valid sample.
Effect: Proper procurement methods must be utilized, in a manner providing full and open competition.
Cause: Increased expenditures for these services resulted in the Board exceeding the simplified acquisition threshold. The contract previously in place was continued. This noncompliance was determined during the year ended September 30, 2023. Requests for proposals were made for the 2023-2024 school year.
Repeat of a Prior-Year Finding: No
Recommendation: The Board should use an approved procurement method for these services. The recommendation was completed prior to September 30, 2023.
View of Responsible Officials: The Board and management agree with this finding.
Program: U.S. Department of Education; Passed through Alabama Department of Education; Special Education Cluster, Assistance Listing #84.027, COVID-19 #84.027X, #84.173 and COVID-19 #84.173X, for 10/1/2022 through 9/30/2023.
Criteria: For acquisitions exceeding the simplified acquisition threshold, the non-federal entity must use an approved procurement method.
Condition: Testing of the Board’s procurement methods disclosed that expenditures for certain services exceeding the simplified acquisition threshold were made and an approved procurement method was not utilized for a portion of the year.
Context: This is a condition identified per review of the Board’s compliance with specified requirements using a statistically valid sample.
Effect: Proper procurement methods must be utilized, in a manner providing full and open competition.
Cause: Increased expenditures for these services resulted in the Board exceeding the simplified acquisition threshold. The contract previously in place was continued. This noncompliance was determined during the year ended September 30, 2023. Requests for proposals were made for the 2023-2024 school year.
Repeat of a Prior-Year Finding: No
Recommendation: The Board should use an approved procurement method for these services. The recommendation was completed prior to September 30, 2023.
View of Responsible Officials: The Board and management agree with this finding.
Program: U.S. Department of Education; Passed through Alabama Department of Education; Special Education Cluster, Assistance Listing #84.027, COVID-19 #84.027X, #84.173 and COVID-19 #84.173X, for 10/1/2022 through 9/30/2023.
Criteria: For acquisitions exceeding the simplified acquisition threshold, the non-federal entity must use an approved procurement method.
Condition: Testing of the Board’s procurement methods disclosed that expenditures for certain services exceeding the simplified acquisition threshold were made and an approved procurement method was not utilized for a portion of the year.
Context: This is a condition identified per review of the Board’s compliance with specified requirements using a statistically valid sample.
Effect: Proper procurement methods must be utilized, in a manner providing full and open competition.
Cause: Increased expenditures for these services resulted in the Board exceeding the simplified acquisition threshold. The contract previously in place was continued. This noncompliance was determined during the year ended September 30, 2023. Requests for proposals were made for the 2023-2024 school year.
Repeat of a Prior-Year Finding: No
Recommendation: The Board should use an approved procurement method for these services. The recommendation was completed prior to September 30, 2023.
View of Responsible Officials: The Board and management agree with this finding.
Program: U.S. Department of Education; Passed through Alabama Department of Education; Special Education Cluster, Assistance Listing #84.027, COVID-19 #84.027X, #84.173 and COVID-19 #84.173X, for 10/1/2022 through 9/30/2023.
Criteria: For acquisitions exceeding the simplified acquisition threshold, the non-federal entity must use an approved procurement method.
Condition: Testing of the Board’s procurement methods disclosed that expenditures for certain services exceeding the simplified acquisition threshold were made and an approved procurement method was not utilized for a portion of the year.
Context: This is a condition identified per review of the Board’s compliance with specified requirements using a statistically valid sample.
Effect: Proper procurement methods must be utilized, in a manner providing full and open competition.
Cause: Increased expenditures for these services resulted in the Board exceeding the simplified acquisition threshold. The contract previously in place was continued. This noncompliance was determined during the year ended September 30, 2023. Requests for proposals were made for the 2023-2024 school year.
Repeat of a Prior-Year Finding: No
Recommendation: The Board should use an approved procurement method for these services. The recommendation was completed prior to September 30, 2023.
View of Responsible Officials: The Board and management agree with this finding.
Program: U.S. Department of Education; Passed through Alabama Department of Education; Special Education Cluster, Assistance Listing #84.027, COVID-19 #84.027X, #84.173 and COVID-19 #84.173X, for 10/1/2022 through 9/30/2023.
Criteria: For acquisitions exceeding the simplified acquisition threshold, the non-federal entity must use an approved procurement method.
Condition: Testing of the Board’s procurement methods disclosed that expenditures for certain services exceeding the simplified acquisition threshold were made and an approved procurement method was not utilized for a portion of the year.
Context: This is a condition identified per review of the Board’s compliance with specified requirements using a statistically valid sample.
Effect: Proper procurement methods must be utilized, in a manner providing full and open competition.
Cause: Increased expenditures for these services resulted in the Board exceeding the simplified acquisition threshold. The contract previously in place was continued. This noncompliance was determined during the year ended September 30, 2023. Requests for proposals were made for the 2023-2024 school year.
Repeat of a Prior-Year Finding: No
Recommendation: The Board should use an approved procurement method for these services. The recommendation was completed prior to September 30, 2023.
View of Responsible Officials: The Board and management agree with this finding.
Program: U.S. Department of Education; Passed through Alabama Department of Education; Special Education Cluster, Assistance Listing #84.027, COVID-19 #84.027X, #84.173 and COVID-19 #84.173X, for 10/1/2022 through 9/30/2023.
Criteria: For acquisitions exceeding the simplified acquisition threshold, the non-federal entity must use an approved procurement method.
Condition: Testing of the Board’s procurement methods disclosed that expenditures for certain services exceeding the simplified acquisition threshold were made and an approved procurement method was not utilized for a portion of the year.
Context: This is a condition identified per review of the Board’s compliance with specified requirements using a statistically valid sample.
Effect: Proper procurement methods must be utilized, in a manner providing full and open competition.
Cause: Increased expenditures for these services resulted in the Board exceeding the simplified acquisition threshold. The contract previously in place was continued. This noncompliance was determined during the year ended September 30, 2023. Requests for proposals were made for the 2023-2024 school year.
Repeat of a Prior-Year Finding: No
Recommendation: The Board should use an approved procurement method for these services. The recommendation was completed prior to September 30, 2023.
View of Responsible Officials: The Board and management agree with this finding.
Program: U.S. Department of Education; Passed through Alabama Department of Education; Special Education Cluster, Assistance Listing #84.027, COVID-19 #84.027X, #84.173 and COVID-19 #84.173X, for 10/1/2022 through 9/30/2023.
Criteria: For acquisitions exceeding the simplified acquisition threshold, the non-federal entity must use an approved procurement method.
Condition: Testing of the Board’s procurement methods disclosed that expenditures for certain services exceeding the simplified acquisition threshold were made and an approved procurement method was not utilized for a portion of the year.
Context: This is a condition identified per review of the Board’s compliance with specified requirements using a statistically valid sample.
Effect: Proper procurement methods must be utilized, in a manner providing full and open competition.
Cause: Increased expenditures for these services resulted in the Board exceeding the simplified acquisition threshold. The contract previously in place was continued. This noncompliance was determined during the year ended September 30, 2023. Requests for proposals were made for the 2023-2024 school year.
Repeat of a Prior-Year Finding: No
Recommendation: The Board should use an approved procurement method for these services. The recommendation was completed prior to September 30, 2023.
View of Responsible Officials: The Board and management agree with this finding.
Program: U.S. Department of Education; Passed through Alabama Department of Education; Special Education Cluster, Assistance Listing #84.027, COVID-19 #84.027X, #84.173 and COVID-19 #84.173X, for 10/1/2022 through 9/30/2023.
Criteria: For acquisitions exceeding the simplified acquisition threshold, the non-federal entity must use an approved procurement method.
Condition: Testing of the Board’s procurement methods disclosed that expenditures for certain services exceeding the simplified acquisition threshold were made and an approved procurement method was not utilized for a portion of the year.
Context: This is a condition identified per review of the Board’s compliance with specified requirements using a statistically valid sample.
Effect: Proper procurement methods must be utilized, in a manner providing full and open competition.
Cause: Increased expenditures for these services resulted in the Board exceeding the simplified acquisition threshold. The contract previously in place was continued. This noncompliance was determined during the year ended September 30, 2023. Requests for proposals were made for the 2023-2024 school year.
Repeat of a Prior-Year Finding: No
Recommendation: The Board should use an approved procurement method for these services. The recommendation was completed prior to September 30, 2023.
View of Responsible Officials: The Board and management agree with this finding.