Finding Text
2023-002 U.S. Department of Education
Passed-through the Commonwealth of Massachusetts Department of
Elementary and Secondary Education
Special Education Cluster (IDEA) – ALN 84.027 & 84.173
Special Education Cluster (IDEA) – ALN 84.027X & 84.173X
Criteria: Per 2 CFR section 200.318, a grantee meet general procurement standards which include maintaining records to document the history of procurements. Furthermore, the pass-through agency’s requirements for sole source procurements include a requirement that the procurement officer must determine in writing that only one “practicable source” exists and record the reasoning.
Condition: Two vendors were awarded a contract through a sole source procurement without a written determination that only one practicable source existed and the reasoning for such a determination.
Cause: The School was unaware of the documentation requirements.
Effect: The Town is not in compliance with Federal and State procurement requirements.
Questioned Costs: $28,025
Repeat Finding from Prior Year: No.
Recommendation: The School should implement procedures to include in its procurement files a written determination for all sole source procurements.
Views of Responsible Official: Management agrees with the finding.