Finding Text
Finding 2023-005: Significant Deficiency - Noncompliance, Procurement- Bids
Assistance Listing Program Title and Number: Coronavirus State and Local Fiscal Recovery
21.027
Federal Agency: Department of Treasury
Pass-through Entity: N/A
Award year: 2023
Criteria:
Per 2 CFR Section 200.319(a) “All procurement transactions for the acquisition of property or
services required under a Federal award must be conducted in a manner providing full and open
competition consistent with the standards of this section and § 200.320.”
Condition:
Seymour Public Schools purchased goods from Boar’s Head in the amount of $38,000 which did
not go out to bid consistent with the full and open competition compliance requirement.
Cause:
Management considered Boar’s Head the only vendor selling the goods they wished to purchase,
as such, chose to not put the expenditure out to bid.
Effect:
No direct effect can be determined.
Questioned costs:
Not applicable.
Context:
Systemic in nature.
Identification as a repeat finding, if applicable:
This is not a repeat finding.
Recommendation:
We recommend that Seymour Public Schools follow existing internal control policies involving
purchases over $25,000 going out to bid for every such expenditure.
Management Response:
Management agrees with the finding.