Finding 19934 (2022-001)

Material Weakness Repeat Finding
Requirement
I
Questioned Costs
-
Year
2022
Accepted
2023-05-22

AI Summary

  • Core Issue: The School District did not follow proper procurement procedures, exceeding the $3,500 limit without ensuring open competition.
  • Impacted Requirements: Non-compliance with 2 C.F.R. § 200.318-320 and the National Defense Authorization Act regarding micro-purchase thresholds.
  • Recommended Follow-Up: Update procurement policy to include micro-purchase procedures and ensure open competition by seeking multiple quotes for purchases over the threshold.

Finding Text

2 C.F.R. ? 400.1 gives regulatory effect to the Department of Agriculture for 2 C.F.R. ? 200.318(a) which requires the School District to use its own documented procurement procedures which reflect applicable State and local laws and regulations, provided that the procurements conform to applicable Federal law and the standards identified in this section. 2 C.F.R. ? 200.319 requires that all procurement transactions must be conducted in a manner providing full and open competition consistent with the standards of this section and 2 C.F.R.? 200.320. 2 C.F.R ? 200.320 requires procurement to be performed through micro-purchase procedures, small purchase procedures, sealed bids, competitive proposals or noncompetitive proposals when only one source was available. Furthermore, 2 C.F.R. ? 200.318(i) provides that the entity must maintain records sufficient to detail the history of procurement. These records will include, but are not necessarily limited to, the following: Rationale for the method of procurement, selection of contract type, contractor selection or rejection, and the basis for the contract price. The School District implemented policy # DECA ? Administration of Federal Grant Funds, last revised on September 14, 2020. However, the policy did not document procurement performed through micro-purchase procedures. Procurement by micro-purchase was the acquisition of supplies or services, the aggregate dollar amount of which does not exceed $3,500. To the extent practicable, the School District must distribute micro-purchases equitably among qualified suppliers. Micro-purchases may be awarded without soliciting competitive quotations if the School District considers the price to be reasonable. The National Defense Authorization Act of 2018 allowed entities to increase the micro-purchase threshold from $3,500 to $10,000. However, this increase was required to be formally adopted by policy. As this was not formally approved, the School District was subject to the $3,500 threshold. During 2022, the School District purchased items from eight vendors with federal nutrition monies exceeding the $3,500 threshold where they did not ensure open competition by seeking multiple quotes. As a result, the School District did not ensure open competition through procurement. The School District should review their policy and the requirements of 2 C.F.R. ?? 200.318 through 200.320, as well as the National Defense Authorization Act of 2018. The School District should update their policy to include procurement by micro-purchases with a limit of either $3,500 or $10,000, as desired. The School District should ensure open competition has occurred by seeking multiple quotes for expenditures aggregating to more than the threshold per vendor, utilizing the required number of quotes as documented in their policy. For expenditures within the approved micro-purchase threshold, the School District should, to the extent practicable, distribute micro-purchases among vendors. This will help to ensure that the School District?s policies meet federal requirements, and the School District ensures open competition through procurement.

Corrective Action Plan

The district implemented this policy in response to the finding in the 2021 audit. The (2021) audit was not complete until fall of 2022 and, as such, resulted in a duplicate comment.

Categories

Procurement, Suspension & Debarment

Other Findings in this Audit

  • 19935 2022-002
    Material Weakness
  • 19936 2022-001
    Material Weakness Repeat
  • 19937 2022-002
    Material Weakness
  • 19938 2022-001
    Material Weakness Repeat
  • 19939 2022-002
    Material Weakness
  • 19940 2022-001
    Material Weakness Repeat
  • 19941 2022-002
    Material Weakness
  • 596376 2022-001
    Material Weakness Repeat
  • 596377 2022-002
    Material Weakness
  • 596378 2022-001
    Material Weakness Repeat
  • 596379 2022-002
    Material Weakness
  • 596380 2022-001
    Material Weakness Repeat
  • 596381 2022-002
    Material Weakness
  • 596382 2022-001
    Material Weakness Repeat
  • 596383 2022-002
    Material Weakness

Programs in Audit

ALN Program Name Expenditures
10.555 National School Lunch Program $719,864
84.425 Covid-19 Education Stabilization Fund $644,623
84.027 Special Education_grants to States $522,104
84.371 Striving Readers $295,002
84.010 Title I Grants to Local Educational Agencies $294,678
10.553 School Breakfast Program $285,431
32.009 Emergency Connectivity Fund Program $149,784
84.287 Twenty-First Century Community Learning Centers $87,638
10.555 Covid-19 National School Lunch Program $73,004
84.367 Improving Teacher Quality State Grants $54,682
84.027 Covid-19special Education_preschool Grants $47,747
84.424 Student Support and Academic Enrichment Program $18,315
84.173 Special Education_preschool Grants $15,787
84.365 English Language Acquisition State Grants $6,799
21.019 Coronavirus Relief Fund $1,600
10.649 Pandemic Ebt Administrative Costs $614