Finding Text
The U. S. Code of Federal Regulations Title 2, Part 200.318, of the Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) states that non-Federal entities must have and use its own documented procurement procedures which reflect State and local laws and regulations provided that the procurements conform to applicable Federal law and the standards identified within that section. The Code of Alabama 1975, Title 39, which is a State law, requires the construction, installation, repair, or renovation of public buildings in excess of $100,000.00 that are paid, in whole or part, with public funds to be bid under the provisions of the Public Works Law.
The Barbour County Board of Education (the “Board”) entered into two Public Works contracts in fiscal year 2024 for the purchase and installation of LED lights totaling $202,260.84 and for the purchase and installation of a camera system totaling $123,307.00. A total of $272,074.84 of COVID-19 Education Stabilization Funds was expended on the projects during the audit period. The Board did not obtain bids on the project in accordance with the State of Alabama Public Works Law. Instead, the Board used purchasing cooperative contracts which are not allowed under the Public Works Law. As a result, the Board did not comply with the Uniform Guidance procurement requirements for these purchases.