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 their 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, commonly referred to as the “Public Works Law”, contains various legal requirements related to public works projects. Public works projects include the construction, installation, repair, renovation or maintenance of public buildings to be paid, in whole or in part, with public funds. Contracts that exceed $100,000.00, materials and labor combined, are required to be competitively bid as provided by the Code of Alabama 1975, Section 39-2-2. Additionally, Title 39 does not provide city and county boards of education authority to use a purchasing cooperative for public works contracts. The Dale County Board of Education (the “Board”) entered into a public works contract for the purchase and installation of intercom and mass notification systems in the amount of $686,804.00, of which $500,000.00 in federal funds were expended during the fiscal year. However, the Board utilized a purchasing cooperative for the purchase and installation of the intercom and mass notification systems. The Board did not ensure public works contracts were bid in accordance with the Uniform Guidance and the Public Works Law. As a result, the Board failed to comply with the requirements of the Uniform Guidance and the Public Works Law.