Audit 371922

Title 2 U. S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Costs Principles, and Audit Requirements for Federal Awards (Uniform Guidance), specifies the compliance requirements regarding procurement of property or services under Federal awards and requires the non-federal entity to have and use documented methods of procuresment. The Uniform Guidance, Section 200.320, requires formal procurement methods, including sealed bids or proposals, to be used for purchases of property or services that exceed the simplified acquisition threshold, currenty $250,000.00. Additionally, the Uniform Guidance, Part 200.320, requires non-federal entities to obtain quotations from an adequate number of qualified sources for the purchases or property or services that exceed the micro-purchase threshold ($10,000) but are below the simplified acquisition threshold ($250,000). The Dallas County Board of Education expended $7,066,370.58 from the Education Stabilization Fund for professional development services without obtaining sealed bids or proposals. Additionally, they were unable to provide all executed contracts for professional development services for review. The Board also expended $90,043.43 from the Education Stabilization Fund for equipment without obtaining quotations. The Board did not have controls in place to ensure compliance with the Uniform Guidance, Part 200.320, as it relates to procurement. As a result, the Board did not comply with the Uniform Guidance Part 200.320, to ensure sealed bids or quotations were obtained for purchases with federal funds or to maintain the appropriate documentation for professional development contracts. This finding was previously reported as Finding 2023-005.