Finding Text
Finding Number: 2024‐002
Repeat Finding: No
Program Names/Assistance Listing Titles:
Assistance
Listing
Numbers:
Federal Award
Numbers:
Questioned
Costs:
Indian School Equalization 15.042 A23AV00864 N/A
Title I Grants to Local Educational Agencies 84.010 A23AV00864 N/A
Federal Agency(ies): U.S. Department of the Interior; U.S. Department of Education
Pass‐Through Agency: Bureau of Indian Education
Type of Finding: Noncompliance, Significant Deficiency
Compliance Requirement: Procurement
Criteria
The Board should have adopted policies in accordance with 2 CFR §200.320 that requires the
collection of quotes for purchases of at least $10,000 but no more than $250,000, and formal bid
procedures for purchases over $250,000.
Condition
The School did not follow federal guidelines for purchases exceeding the small purchases threshold.
Cause
The School has not implemented controls to perform the collection of quotes. There has been
turnover in various key positions.
Effect
The School was not in compliance with the Board adopted policies and federal guidelines.
Context
The sample was not intended to be, and was not, a statistically valid sample. During our review of
procurement requirements, we noted that the School did not prepare and maintain documentation
for at least three written quotes from qualified sources, two instances from the Indian School
Equalization Program, and three instances from the Title I Grants to Local Educational Agencies
program.
Recommendation
The School should adopt and adhere to federal regulations and implement procedures for performing
procurement, and should train multiple employees on the procurement process.
Views of Responsible Officials
See Corrective Action Plan.