Finding Text
Section III: Federal Award Findings and Questioned Costs Significant Deficiency 2023-002 Finding (Repeat Finding 2022-001) Deficiency in controls related to services purchased with federal funds Education Stabilization Fund (ESSER) II funds 84.425D Passed Through Mississippi Department of Education Allowable Cost Criteria: 2 C.F.R. Section 200.320(a)(i) of the Uniform Guidance requires that quotations must be obtained from an adequate number of qualified sources for the purchase of “services” with a price range between $10,000 and $250,000. Condition: The school district acquired the services of an architect which were paid from COVID-19 – Education Stabilization Fund (ESSER) II funds at a cost of $90,235 and did not acquire an adequate number of quotes from qualified sources. Cause: The cause of the condition was an oversight by management of the school district. Effect: The effect of this condition could result in noncompliance with program requirements. Recommendation: It is recommended that an adequate number of quotes be acquired for qualified vendors when the cost “services” is between $10,000 and $250,000. Response: Please refer to the Auditee’s Corrective Action Plan beginning on page 79.