Finding 1167059 (2024-002)

Material Weakness Repeat Finding
Requirement
I
Questioned Costs
-
Year
2024
Accepted
2025-12-30

AI Summary

  • Core Issue: The District failed to maintain adequate written documentation for procurement transactions, violating federal regulations and internal policies.
  • Impacted Requirements: Non-compliance with 2 CFR § 200.318 and District policy EAG, particularly regarding documentation of procurement history and price quotations.
  • Recommended Follow-up: Implement procedures to ensure comprehensive documentation for all procurements, including rationale, vendor selection, and any justifications for limited competition.

Finding Text

2 CFR § 400.1 gives regulatory effect to the Department of Agriculture for 2 CFR § 200.318 through 200.327 which describe specific procedures non-Federal entities must follow when making procurement transactions using Federal funds. 2 CFR § 200.318(a) indicates that a non-Federal entity must use its own documented procurement procedures which reflect applicable State and local laws and regulations, provided that such procurements conform to applicable Federal law and standards. 2 CFR § 200.320 indicates the non-Federal entity must use one of the following methods of procurement: (a) procurement by micro-purchases, which are acquisitions of supplies or services for which the aggregate dollar amount does not exceed the micro-purchase threshold; (b) procurement by small purchase procedures, which are relatively simple and informal procurements that do not exceed the Simplified Acquisition Threshold. If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources; (c) procurement by sealed bids, which are purchases made through publicly solicited bids and result in a firm fixed-price contract (lump-sum or unit price) awarded to the lowest responsive and responsible bidder whose bid conforms to all material terms and conditions of the invitation for bids. This method is appropriate when a complete, adequate, and realistic specification or purchase description is available, two or more responsible bidders are willing and able to compete effectively for the business, and the procurement lends itself to a firm fixed-price contract with the selection of the successful bidder made principally on price; (d) procurement by competitive proposals, which is appropriate when purchases are large and competitive bidding is not appropriate; or (e) procurement by noncompetitive proposals, which are appropriate when the item is available only from a single source, the noncompetitive procurement is expressly authorized in the Federal award, competition is deemed inadequate after solicitation of multiple sources, or the item must be purchased without delay due to a public emergency or exigent circumstances. 2 CFR § 200.318(i) indicates the non-Federal entity must maintain records sufficient to detail the history of procurement. Such records must include, but are not necessarily limited to, the rationale for the method of procurement, selection of contract type, contractor selection or rejection, and the basis for the contract price. Maple Heights City School District Board Policy EAG – Administration of Federal Grant Funds requires that all purchases of property and services using federal funds be conducted in accordance with applicable federal, state, and local laws and regulations, the Uniform Guidance, and the District’s written policies and procedures. The policy also requires the District to perform a cost or price analysis for every procurement exceeding the simplified acquisition threshold. In addition, purchasing records must be maintained in sufficient detail to document the history of each procurement, including at a minimum: the rationale for the method of procurement, the selection of contract type, the contractor selected or rejected, the basis for the contract price, and verification that the contractor is not suspended or debarred. Although the District provided verbal justification for the four vendors selected during procurement testing for the Child Nutrition Cluster, it did not maintain written documentation sufficient to detail the history of the procurements, as required by federal regulations and District procurement policy. The procurements tested were below the simplified acquisition threshold; however, for three of the four procurements, required price or rate quotations from an adequate number of qualified sources were not documented. As a result, the District could not demonstrate compliance with federal procurement requirements. Failure to follow Uniform Guidance requirements and district federal procurement policies could lead to reduced future federal funding and questioned costs. The District should adopt and implement procedures to ensure that the history of each procurement is documented, including the rationale for the method of procurement, vendor selection, cost or price analysis, if applicable, and the justification for limiting competition, such as the use of a sole source provider or procurement due to emergency or exigent circumstances.

Corrective Action Plan

The District’s Business Manager will obtain quotes/bids when necessary.

Categories

Procurement, Suspension & Debarment

Other Findings in this Audit

  • 1167056 2024-002
    Material Weakness Repeat
  • 1167057 2024-002
    Material Weakness Repeat
  • 1167058 2024-002
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
84.010 TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES $2.52M
10.555 NATIONAL SCHOOL LUNCH PROGRAM $1.73M
84.027 SPECIAL EDUCATION GRANTS TO STATES $838,500
10.553 SCHOOL BREAKFAST PROGRAM $615,103
84.287 TWENTY-FIRST CENTURY COMMUNITY LEARNING CENTERS $430,756
84.424 STUDENT SUPPORT AND ACADEMIC ENRICHMENT PROGRAM $187,559
84.027 COVID-19 SPECIAL EDUCATION GRANTS TO STATES $169,393
84.367 SUPPORTING EFFECTIVE INSTRUCTION STATE GRANTS (FORMERLY IMPROVING TEACHER QUALITY STATE GRANTS) $135,949
10.582 FRESH FRUIT AND VEGETABLE PROGRAM $98,303
10.555 COVID-19 NATIONAL SCHOOL LUNCH PROGRAM $89,682
84.048 CAREER AND TECHNICAL EDUCATION -- BASIC GRANTS TO STATES $69,622
84.425 COVID-19 EDUCATION STABILIZATION FUND $26,995
84.173 COVID-19 SPECIAL EDUCATION PRESCHOOL GRANTS $26,742