Finding Text
U.S. Department of Education passed through State of Utah Board of Education
2024-001 Procurement and Suspension and Debarment
Program Name of Federal Program (Assistance Listing Number):
Substance Abuse and Mental Health Services Projects of Regional and National
Significance (93.243)
Criteria: Recipients of federal awards must follow the procurement standards set out at 2 CFR section 200.317 through 200.326. They must use their own documented procurement procedures, which reflect applicable State laws and regulations, provided that the procedures conform to applicable Federal law and the
procurement requirements identified in 2 CFR part 200.
Recipients “must maintain records sufficient to detail the history of procurement. These records will include, but are not necessarily limited to the following: rationale for the method of procurement, selection of contract type, contractor
selection or rejection, and the basis for the contract price” 2 CFR section 200.318(i).
The District’s procurement procedures include the requirement to maintain sufficient documentation of the history of procurement. The District also has procedures to identify procurement transactions requiring competitive bids or
proposals.
Context and Condition: We selected six contracts to test for compliance with procurement standards. Records for four contracts lacked documentation sufficient to detail procurement history.
Cause: The District did not follow its documentation policy for obtaining contracts or bids.
Effect: A potential failure to conduct procurement transactions in a manner providing full and open competition exists.
Questioned Costs: No costs were questionable
Recommendation: We recommend the District ensure it 1) maintains documentation of the history of procurement and 2) monitors compliance with documentation requirements.
Views of responsible officials: The District will review its procurement policies and internal controls and ensure timely action is taken when noncompliance is identified.