Finding 1132450 (2024-001)

-
Requirement
I
Questioned Costs
$1
Year
2024
Accepted
2025-04-28
Audit: 354711
Organization: Town of Pembroke (MA)

AI Summary

  • Issue: One vendor received four contracts without following the required competitive procurement process.
  • Impacted Requirements: This violates Federal procurement rules outlined in 2 CFR section 200.319.
  • Recommended Follow-Up: The Town should establish procedures to ensure competitive procurement for all contracts related to Federal funds.

Finding Text

2024-001 U.S. Department of the Treasury Passed-through the County of Plymouth, Massachusetts 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 four contracts 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: $509,016 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
21.027 Coronavirus State and Local Fiscal Recovery Funds $1.36M
10.555 National School Lunch Program $96,698
10.553 School Breakfast Program $89,303
66.468 Drinking Water State Revolving Fund $63,138
84.425 Education Stabilization Fund $24,214
84.367 Supporting Effective Instruction State Grants (formerly Improving Teacher Quality State Grants) $18,175
84.010 Title I Grants to Local Educational Agencies $14,282
84.173 Special Education Preschool Grants $13,227
20.600 State and Community Highway Safety $8,758
16.607 Bulletproof Vest Partnership Program $5,990
10.579 Child Nutrition Discretionary Grants Limited Availability $3,223
93.069 Public Health Emergency Preparedness $2,785
10.185 Local Food for Schools Cooperative Agreement Program $1,868
84.027 Special Education Grants to States $1,545
84.424 Student Support and Academic Enrichment Program $1,177