Finding Text
Criteria: The District is required to conduct all procurement transactions in a manner providing full and open competition, in accordance with 2 CFR section 200.319. Condition: In reviewing online scanned documentation for accounts payable expenditures, we did not find any evidence of quotes or bids obtained for purchased supplies and equipment meeting the threshold requiring such quotes or bids. We also noted one expenditure in our sample that did not include an approved purchase order/requisition. Effect: The District was not in compliance with Procurement, Suspension and Debarment requirements for IDEA and is unable to substantiate that it provided full and open competition and received the best value for items purchased. Questioned Costs: Questioned costs include all supplies purchased with a cost over $1,000 that should have included documentation of quotes or bids. The total is $64,099. Cause: Unknown. While documentation of quotes and bids are typically included as part of the accounts payable documentation package, it is possible that these were stored elsewhere and have been misplaced. Recommendation: The District should follow procurement policies and include documentation that quotes and bids were obtained where required. District response: The District no longer exists due to consolidation. Procurement policy and procedures will be practiced in the new district.