Finding 1057662 (2023-001)

- Repeat Finding
Requirement
I
Questioned Costs
$1
Year
2023
Accepted
2024-08-16

AI Summary

  • Issue: A contract was awarded to one vendor without following the required competitive procurement process.
  • Impacted Requirements: This violates Federal procurement rules outlined in 2 CFR section 200.319.
  • Recommended Follow-up: The School should establish procedures to ensure competitive procurement for all relevant contracts.

Finding Text

2023-001 U.S. Department of Education Passed-through the Commonwealth of Massachusetts’ Department of Elementary and Secondary Education Special Education Cluster – CFDA 84.027 & 84.173 COVID-19 – Special Education Cluster – CFDA 84.027X Criteria: Per 2 CFR section 200.319, procurements must provide for full and open competition. Condition: One vendor was awarded a contract without a proper competitive procurement process. Cause: The School relied on State procurement exemptions which do not apply to Federal procurements. Effect: The City is not in compliance with Federal procurement requirements. Questioned Costs: $43,827.75 Repeat Finding from Prior Year: Prior year finding 2023-002 Recommendation: The School should implement procedures to perform procurement procedures on all applicable contracts for goods and services. Views of Responsible Official: Management agrees with the finding.

Categories

Questioned Costs Procurement, Suspension & Debarment

Other Findings in this Audit

Programs in Audit

ALN Program Name Expenditures
21.027 Coronavirus State and Local Fiscal Recovery Funds $3.06M
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $373,009
14.218 Community Development Block Grants/entitlement Grants $303,594
10.553 School Breakfast Program $174,890
93.243 Substance Abuse and Mental Health Services_projects of Regional and National Significance $136,803
84.367 Improving Teacher Quality State Grants $72,261
10.555 National School Lunch Program $65,877
14.239 Home Investment Partnerships Program $60,000
93.788 Opioid Str $51,185
84.287 Twenty-First Century Community Learning Centers $45,321
84.027 Special Education_grants to States $30,792
84.010 Title I Grants to Local Educational Agencies $27,156
84.048 Career and Technical Education -- Basic Grants to States $15,538
84.196 Education for Homeless Children and Youth $15,206
84.173 Special Education_preschool Grants $12,421
16.922 Equitable Sharing Program $9,308
11.417 Sea Grant Support $8,600
20.600 State and Community Highway Safety $8,474
45.310 Grants to States $7,386
84.425 Education Stabilization Fund $7,000
97.044 Assistance to Firefighters Grant $3,597
15.U01 Enhc Visitor Center Grant $2,500
93.044 Special Programs for the Aging_title Iii, Part B_grants for Supportive Services and Senior Centers $2,460
93.758 Preventive Health and Health Services Block Grant Funded Solely with Prevention and Public Health Funds (pphf) $617
93.959 Block Grants for Prevention and Treatment of Substance Abuse $426
84.365 English Language Acquisition State Grants $256
84.424 Student Support and Academic Enrichment Program $26