Finding Text
2022-001 - Procurement, Suspension and Debarment Federal Program Information: AL - 84.027 & 84.173 - Special Education Cluster (IDEA) Criteria: The Department of Treasury, Coronavirus Relief Fund program guidance issued in the Federal Register, Volume 86, No. 10 regarding costs that were incurred. Condition: During audit procedures, it was identified that the Union?s procurement contracts did not comply with provisions set forth in 2 CFR Appendix II Part 200. Cause: Although the Union?s procurement policy includes most of these provisions, the default contracted service agreement form they use does not. Effect: The Union?s procurement contracts did not include the required provisions it was supposed to. Identification of Questioned Costs: There are no questioned costs related to this finding. Context: The population of 7 procurement contracts over $10,000 were tested out of a total of 7. Repeat Finding: This is not a repeat finding. Recommendation: It is recommended that the Union implement an updated contracted service agreement form that includes the appropriate provisions to be in compliance with 2 CFR Appendix II Part 200. Views of Responsible Officials and Corrective Action Plan: Please see the Corrective Action Plan issued by the Supervisory Union.