Finding 1097543 (2023-008)

Material Weakness
Requirement
I
Questioned Costs
$1
Year
2023
Accepted
2025-02-03
Audit: 341024
Organization: City of Medford (MA)

AI Summary

  • Core Issue: The School awarded contracts to five vendors without following the required competitive procurement process.
  • Impacted Requirements: This violates Federal procurement rules outlined in 2 CFR section 200.319.
  • Recommended Follow-Up: Implement procedures to ensure competitive procurement for all relevant contracts.

Finding Text

2023-008 U.S. Department of Agriculture Passed-through the Commonwealth of Massachusetts’ Department of Elementary and Secondary Education Special Education Cluster (IDEA) – ALN 84.027 & 84.173 COVID-19 – Special Education Cluster (IDEA) – ALN 84.027X & 84.173X Material Weakness in Internal Controls over Compliance and Compliance Finding Criteria: Per 2 CFR section 200.319, procurements must provide for full and open competition. Condition: Five vendors were awarded a contract without a competitive procurement process. Cause: The School relied on State procurement exemptions which do not apply to Federal procurements. Effect: The School is not in compliance with Federal procurement requirements. Questioned Costs: $131,341.65 Repeat Finding from Prior Year: No. Recommendation: The City should implement procedures to perform competitive 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 Material Weakness

Other Findings in this Audit

  • 521082 2023-004
    Material Weakness
  • 521083 2023-005
    Material Weakness
  • 521084 2023-006
    Material Weakness
  • 521085 2023-007
    Significant Deficiency Repeat
  • 521086 2023-004
    Material Weakness
  • 521087 2023-005
    Material Weakness
  • 521088 2023-006
    Material Weakness
  • 521089 2023-007
    Significant Deficiency Repeat
  • 521090 2023-004
    Material Weakness
  • 521091 2023-005
    Material Weakness
  • 521092 2023-006
    Material Weakness
  • 521093 2023-007
    Significant Deficiency Repeat
  • 521094 2023-010
    Material Weakness
  • 521095 2023-008
    Material Weakness
  • 521096 2023-009
    Significant Deficiency
  • 521097 2023-008
    Material Weakness
  • 521098 2023-009
    Significant Deficiency
  • 521099 2023-008
    Material Weakness
  • 521100 2023-009
    Significant Deficiency
  • 521101 2023-008
    Material Weakness
  • 521102 2023-009
    Significant Deficiency
  • 1097524 2023-004
    Material Weakness
  • 1097525 2023-005
    Material Weakness
  • 1097526 2023-006
    Material Weakness
  • 1097527 2023-007
    Significant Deficiency Repeat
  • 1097528 2023-004
    Material Weakness
  • 1097529 2023-005
    Material Weakness
  • 1097530 2023-006
    Material Weakness
  • 1097531 2023-007
    Significant Deficiency Repeat
  • 1097532 2023-004
    Material Weakness
  • 1097533 2023-005
    Material Weakness
  • 1097534 2023-006
    Material Weakness
  • 1097535 2023-007
    Significant Deficiency Repeat
  • 1097536 2023-010
    Material Weakness
  • 1097537 2023-008
    Material Weakness
  • 1097538 2023-009
    Significant Deficiency
  • 1097539 2023-008
    Material Weakness
  • 1097540 2023-009
    Significant Deficiency
  • 1097541 2023-008
    Material Weakness
  • 1097542 2023-009
    Significant Deficiency
  • 1097544 2023-009
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
21.027 Coronavirus State and Local Fiscal Recovery Funds $10.81M
14.218 Community Development Block Grants/entitlement Grants $2.01M
84.027 Special Education Grants to States $1.05M
84.010 Title I Grants to Local Educational Agencies $670,585
10.553 School Breakfast Program $222,829
84.425U Education Stabilization Fund $200,000
84.027X Special Education Grants to States $115,623
10.555 National School Lunch Program $101,286
84.367 Supporting Effective Instruction State Grants (formerly Improving Teacher Quality State Grants) $79,317
16.922 Equitable Sharing Program $58,733
93.959 Block Grants for Prevention and Treatment of Substance Abuse $43,553
84.173 Special Education Preschool Grants $32,388
84.424 Student Support and Academic Enrichment Program $31,268
84.365 English Language Acquisition State Grants $26,114
84.173X Special Education Preschool Grants $24,274
10.558 Child and Adult Care Food Program $23,887
84.048 Career and Technical Education -- Basic Grants to States $14,922
84.425W Education Stabilization Fund $9,500
84.425D Education Stabilization Fund $6,953
16.607 Bulletproof Vest Partnership Program $3,502
93.243 Substance Abuse and Mental Health Services Projects of Regional and National Significance $2,187