FAC Explorer

Finding 400286 (2023-001)

-
Requirement
I
Questioned Costs
$1
Year
2023
Accepted
2024-06-07
Audit: 308383
Organization: Town of Sandwich, Massachusetts (MA)
Auditor: Roselli Clark and Associates

AI Summary

  • Core Issue: The School awarded contracts to three vendors without following the required procurement process.
  • Impacted Requirements: This violates Federal procurement rules outlined in 2 CFR section 200.319.
  • Recommended Follow-Up: The School should establish procedures to ensure compliance with procurement processes for all relevant contracts.

Finding Text

2023-001 U.S. Department of Education Passed-through the Commonwealth of Massachusetts’ Department of Elementary and Secondary Education Special Education Cluster (IDEA) – ALN 84.027 & 84.173 COVID-19 – Special Education Cluster (IDEA) – ALN 84.027X & 84.173X Criteria: Per 2 CFR section 200.319, procurements must provide for full and open competition. Condition: Three vendors were awarded a contract without an appropriate procurement process. Cause: The School 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: $84,347.58 Repeat Finding from Prior Year: No. Recommendation: The School should implement procedures to perform procurement procedures on all applicable contracts for goods and services. Views of Responsible Official: Management agrees with the finding.

Categories

Questioned Costs Procurement, Suspension & Debarment

Other Findings in this Audit

Programs in Audit

ALN Program Name Expenditures
21.027 Coronavirus State and Local Fiscal Recovery Funds $888,602
84.425 Education Stabilization Fund $199,925
10.553 School Breakfast Program $82,848
10.555 National School Lunch Program $62,201
97.044 Assistance to Firefighters Grant $20,000
10.579 Child Nutrition Discretionary Grants Limited Availability $11,008
84.367 Improving Teacher Quality State Grants $7,609
84.027 Special Education_grants to States $4,867
84.010 Title I Grants to Local Educational Agencies $4,396
84.424 Student Support and Academic Enrichment Program $2,927
84.173 Special Education_preschool Grants $2,392
97.042 Emergency Management Performance Grants $176