Finding Text
2024-004
Procurement
Federal Agency: U.S. Department of Education
Federal Program Names: Special Education Cluster (IDEA)
Assistance Listing Numbers: 84.027, 84.173
Federal Award Year: 2023-2024
Pass-Through Agency: Wisconsin Department of Public Instruction
Pass-Through Numbers: 2024-152114-DPI-FLOW-341, 2024-152114-DPI-PRESCH-347
Type of Finding
Material weakness in internal control over compliance, Other Matters
Criteria or Specific Requirement
2 CFR 200.320 Methods of Procurement state that if noncompetitive procurement method is used, single source documentation must be maintained.
Condition
During our testing of procurement transactions of the program we noted that 2 of 2 vendors selected were not supported by single source noncompetitive procurement documentation to support that the District is prudent with the monies used towards the program.
Questioned Costs
None.
Context
The District's procurement documentation did not conform to Uniform Guidance for 2 of 2 vendors tested in our sample.
Cause
The District did not properly document the method being used.
Effect
The District is not in compliance with procurement documentation requirements. Vendors may be paid with federal funds with no supporting documentation maintained for the procurement method used.
Repeat Finding - No
Recommendation
We recommend the District review procurement policies and establish a procurement documentation process in order to ensure this policy is being followed.
Views of Responsible Officials
There is no disagreement with this finding.