Finding Text
Finding: 2023-001
Program Title: Congressionally Funded Community Projects
Assistance Listing: 84.215K
Contract Grant Number: S215K230172
Federal Award Years: July 1, 2023 to May 31, 2025
Federal Agency: U.S. Department of Education
Type of Finding: Material Noncompliance
Criteria: 2 CFR sections 200.318 through 200.326 establishes the procurement standards applicable to Non-
Federal Entities applicable to federal awards. When acquisitions exceed the simplified acquisition threshold of
$250,000, the non-federal entity must use one of the following procurement methods: the sealed bid method,
the competitive proposals method, or the noncompetitive proposals method based on the criteria outlined in 2
CFR section 200.320.
Condition: Based on procedures performed, SC&C identified acquisitions in excess of the simplified acquisition
threshold that were not selected using an appropriate procurement method.
Cause: The Organization was unaware of the compliance requirement. Also, the Organization did not follow its
written procurement policy.
Effect: $324,000 of costs are questioned costs as a result of failing to meet procurement requirements. This is
considered material to the Congressionally Funded Community Projects.
Repeat Finding: No
Recommendation: We recommend the Organization establish and implement written policies and procedures
to establish to ensure compliance with the compliance requirements and terms and conditions of the federal
award.
Views of Responsible Officials: Management agrees with the recommendations to establish and implement
written policies and procedures to conform with the compliance requirements and terms and conditions of the
federal award.