Finding Text
The U. S. Code of Federal Regulations Part 200.320, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), specifically the compliance requirements regarding procurement, require the Board to use specific methods of procurement when using federal award funding. Section 200.317 of the Uniform Guidance requires the Board to follow the same policies and procedures it uses for procurements with non-Federal funds when purchases made with federal funds are within the small purchase thresholds as defined in the Uniform Guidance. Board Policy 7.90 states that procurement transactions for federal programs that are not subject to the state procurement laws but exceed the aggregate amount of the federal micro-purchase threshold, will be obtained by utilizing price or rate quotes from two or more qualified sources. The Mobile County Board of School Commissioners (the “Board”) expended $54,470 for professional development services and $38,000 for professional services from the Special Education Cluster without obtaining price or rate quotations. The Board did not follow the Uniform Guidance and its established policy to ensure appropriate procurement procedures are followed when using federal award funding. As a result, the Board is not in compliance with the applicable procurement requirements.