Finding Text
During the fiscal year, the District contracted with Trumbull County Educational Service Center (ESC) to provide purchased services. These services included expenditures of $62,545 which were paid for out of the Special Education fund and subject to the Federal procurement laws. Under 2 CFR §200.320 the District should have competitively bid the services needed or obtained price quotes from qualified sources as further defined in the School’s procurement policy. The District also has the option of procurement by noncompetitive proposal if approved by the grantor agency. The District did not provide a contract, price quotes from qualified sources, or a grantor approved noncompetitive proposal waiver. The District did not have the proper internal controls in place to ensure compliance over procurement. The District should competitively bid for services, obtain written price quotes from an adequate number of sources, or obtain approval for a noncompetitive proposal from the grantor agency. Failing to have the proper controls in place could result in questioned costs.