FAC Explorer

Finding 1165276 (2025-001)

Material Weakness Repeat Finding
Requirement
I
Questioned Costs
-
Year
2025
Accepted
2025-12-18
Audit: 375792
Organization: Littlefield Isd (TX)
Auditor: BOLINGER SEGARS GILBERT AND MOSS LLP

AI Summary

  • Answer: The District failed to follow the simplified acquisition method for procuring services.
  • Trend: This issue indicates a pattern of non-compliance with federal procurement regulations.
  • List: Review procurement processes, ensure training on 2 CFR Section 200.320, and implement corrective actions.

Finding Text

The District did not procure services in accordance to the simplified acquisition method as noted in 2 CFR Section 200.320

Corrective Action Plan

The District will develop and implement a formal procurement checklist. This checklist will be completed by the Business Manager for all purchases expected to exceed the micro-puchase threshold. The procedure will require the checklist to be completed and attached to the purchase order before the purchase is finalized, ensuring and documenting that the required price of rate quotations have been obtained in accordance with 2 CFR section 200.320.

Categories

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Other Findings in this Audit

  • 1165275 2025-001
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
84.027 SPECIAL EDUCATION GRANTS TO STATES $572,090
10.553 SCHOOL BREAKFAST PROGRAM $494,317
93.600 HEAD START $140,949
84.010 TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES $48,221
10.555 NATIONAL SCHOOL LUNCH PROGRAM $47,418
84.358 RURAL EDUCATION $45,083
84.048 CAREER AND TECHNICAL EDUCATION -- BASIC GRANTS TO STATES $21,591
84.173 SPECIAL EDUCATION PRESCHOOL GRANTS $10,324
84.367 SUPPORTING EFFECTIVE INSTRUCTION STATE GRANTS (FORMERLY IMPROVING TEACHER QUALITY STATE GRANTS) $7,618
84.424 STUDENT SUPPORT AND ACADEMIC ENRICHMENT PROGRAM $4,027
10.560 STATE ADMINISTRATIVE EXPENSES FOR CHILD NUTRITION $2,117
84.011 MIGRANT EDUCATION STATE GRANT PROGRAM $860