Finding Text
Findings and Questioned Costs Related to Federal Awards
Finding Number: 2023‐002
Repeat Finding: No
Program Names/Assistance Listing Titles:
Assistance
Listing
Numbers:
Federal Award
Numbers:
Questioned
Costs:
Indian School Equalization 15.042 A22AV00871 N/A
Indian School Student Transportation 15.044 A22AV00871 N/A
Federal Agency: U.S. Department of the Interior
Pass‐Through Agency: Bureau of Indian Affairs
Type of Finding: Noncompliance, Significant Deficiency
Compliance Requirements: Procurement and Suspension and Debarment
Criteria
Non‐federal entities other than states, including those operating federal programs as subrecipients
of states, must follow the procurement standards set out at 2 CFR §§200.318 through 200.326. They
must use their own documented procurement procedures, which reflect applicable State and local
laws and regulations, provided that the procurements conform to applicable federal statutes and the
procurement requirements identified in 2 CFR part 200.
Condition
Documentation for procurement performed for purchases below the Simplified Acquisition threshold
of $250,000 was not maintained.
Cause
School and federal policies to obtain three quotes for purchases between $10,000 and $249,000 were
not followed.
Effect
The School was not in compliance with federal regulations and guidelines or school policy.
Context
The sample was not intended to be, and was not, a statistically valid sample. For all five disbursements
reviewed, the School did not obtain three quotes in accordance School or federal policy.
Recommendation
The School should adhere to its Board adopted policies and federal regulations. The School should
implement stronger controls to ensure procurement guidelines are followed.
Views of Responsible Officials
See Corrective Action Plan.