FAC Explorer

Finding 1106262 (2024-001)

-
Requirement
I
Questioned Costs
$1
Year
2024
Accepted
2025-03-24
Audit: 347820
Organization: Town of Sandwich, Massachusetts (MA)
Auditor: Roselli Clark and Associates

AI Summary

  • Core Issue: A contract was awarded to one vendor without following the required competitive procurement process.
  • Impacted Requirements: This violates Federal procurement rules under 2 CFR section 200.319, which mandates full and open competition.
  • Recommended Follow-Up: The Town should establish procedures to ensure competitive procurement for all contracts related to Federal funding.

Finding Text

2024-001 U.S. Department of the Treasury COVID-19 – Coronavirus State and Local Fiscal Recovery Funds – ALN 21.027 Criteria: Per 2 CFR section 200.319, procurements must provide for full and open competition. Condition: One vendor was awarded a contract without a competitive procurement process. Cause: The Town relied on State procurement exemptions which do not apply to Federal procurements. Effect: The Town is not in compliance with Federal procurement requirements. Questioned Costs: $43,447.60 Repeat Finding from Prior Year: No. Recommendation: The Town should implement procedures to perform competitive procurement procedures on all applicable contracts for goods and services charged to Federal awards. Views of Responsible Official: Management agrees with the finding.

Categories

Questioned Costs Procurement, Suspension & Debarment

Other Findings in this Audit

Programs in Audit

ALN Program Name Expenditures
97.044 Assistance to Firefighters Grant $235,213
10.555 National School Lunch Program $115,051
21.027 Coronavirus State and Local Fiscal Recovery Funds $105,220
10.553 School Breakfast Program $85,378
84.027 Special Education Grants to States $20,202
84.010 Title I Grants to Local Educational Agencies $12,150
20.600 State and Community Highway Safety $11,743
84.367 Supporting Effective Instruction State Grants (formerly Improving Teacher Quality State Grants) $10,524
84.425 Education Stabilization Fund $7,629
97.067 Homeland Security Grant Program $4,890
97.042 Emergency Management Performance Grants $4,793
84.424 Student Support and Academic Enrichment Program $2,980
10.185 Local Food for Schools Cooperative Agreement Program $1,981
84.173 Special Education Preschool Grants $627