Finding Text
2023-006 PROCUREMENT PROCEDURES
Federal Agency: Department of Education
Federal Program or
Cluster: Education Stabilization Fund
Assistance Listing
Number: 84.425D, 84.425U
Federal Award
Numbers and Years:
Award Period 3/13/20-9/30/22: S425D200013
Award Period 3/13/20-9/30/23: S425D210013
Award Period 6/24/22-9/30/24: S425U210013
Questioned Costs: $0
Condition: The School did not follow required procurement procedures for the year ended June
30, 2023. Contracts over $10,000 did not have competitive quotes or documentation
of reasonableness, and contracts for purchases over $250,000 were not put out for
bid when required.
Criteria: The terms of the programs and 2 CFR Part 200, Subpart D require the use of
purchase requisitions for all non-exempt purchases that provides full and open
competition. With certain exceptions for sole source/inadequate response,
emergencies or through written request approved by the Federal agency, the
following must be attached to the purchase requisition: Competitive quotes must be
obtained either through sealed bid or public notice for proposal as a prerequisite for
purchases over $250,000 and a adequate number of quotes for purchases over
$10,000.
Cause: The School does not have a written procurement policy that complies with the
requirements of the Uniform Guidance. There is also a lack of understanding of
minimum requirements to ensure the School's procedures meet these standards.
Effect: The School could be paying more for procured services than would be necessary if
competitive quotes were obtained. This could result in waste of federal funds.
Recommendation: The School should develop a written procurement policy that complies with the
requirements of the Uniform Guidance. This policy should be monitored and
revised annually as necessary and adhered to when procuring services.
Identification of
repeat findings: This is not a repeat finding.