FAC Explorer

Finding 374265 (2023-001)

-
Requirement
I
Questioned Costs
$1
Year
2023
Accepted
2024-03-06
Audit: 293832
Organization: Town of Wrentham, Massachusetts (MA)
Auditor: Roselli Clark and Associates

AI Summary

  • Issue: A contract was awarded to one vendor without following the required competitive procurement process.
  • Impacted Requirements: This violates Federal procurement rules, specifically 2 CFR section 200.319, which mandates full and open competition.
  • Recommended Follow-Up: The Town should establish procedures to ensure competitive procurement for all contracts related to Federal funds.

Finding Text

2023-001 U.S. Department of the Treasury Passed-through the County of Norfolk, Massachusetts COVID-19 – Coronavirus State and Local Fiscal Recovery Funds – ALN 21.027 Criteria: Per 2 CFR section 200.319, procurements must provide for full and open competition. Condition: One vendor was awarded a contract without a competitive procurement process. Cause: The Town 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: $107,949.40 Repeat Finding from Prior Year: No. Recommendation: The Town should implement procedures to perform competitive procurement procedures on all applicable contracts for goods and services charged to Federal awards. Views of Responsible Official: Management agrees with the finding.

Corrective Action Plan

Condition: One vendor was awarded a contract without a competitive procurement process. Corrective Action Planned: Management agrees with the finding that State procurement methods were followed. Management was unaware at the time that the Federal procurement process does not recognize State procurement exemptions. Management has since updated its internal financial operating procedures to ensure future Federal procurement compliance on all applicable Federal grant contracts. Anticipated Completion Date: Completed Contact: Michael King, Finance Director

Categories

Questioned Costs Procurement, Suspension & Debarment

Other Findings in this Audit

Programs in Audit

ALN Program Name Expenditures
93.354 Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response $397,030
21.027 Coronavirus State and Local Fiscal Recovery Funds $259,099
97.083 Staffing for Adequate Fire and Emergency Response (safer) $116,033
97.044 Assistance to Firefighters Grant $101,426
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $74,166
10.555 National School Lunch Program $35,990
84.027 Special Education_grants to States $21,826
10.553 School Breakfast Program $19,929
84.010 Title I Grants to Local Educational Agencies $5,401
84.173 Special Education_preschool Grants $4,017
84.367 Improving Teacher Quality State Grants $3,632
16.607 Bulletproof Vest Partnership Program $2,458
84.424 Student Support and Academic Enrichment Program $2,397