Finding Text
2025-002 U.S. Department of Education Passed-through the Commonwealth of Massachusetts’ Department of Elementary and Secondary Education Special Education Cluster (IDEA) – ALN 84.027 & 84.173 Compliance Finding and Significant Deficiency in Internal Controls Over Compliance Criteria: Per 2 CFR section 200.319, procurements must provide for full and open competition. Condition: Two vendors were awarded a contract without a competitive procurement process. The school did not maintain any documentation in the files regarding why a competitive procurement process was not performed. Cause: The School relied on State procurement exemptions which do not apply to Federal procurements. Effect: The Town is not in compliance with Federal procurement requirements. Questioned Costs: $50,633, which represents the amounts charged to the grant for these two vendors. Repeat Finding from Prior Year: No. Recommendation: The School should implement procedures to perform competitive procurement procedures on all applicable contracts for goods and services. Views of Responsible Official: Management agrees with the finding.