Finding Text
Information on the Federal Program
U.S. Department of Education – Passed-through New Jersey Department of Education:
Education Stabilization Fund (ESF):
ESSER II Assistance Listing No. 84.425 3/13/2020 – 9/30/2023
ESSER III Assistance Listing No. 84.425 3/13/2020 – 9/30/2024
ESSER III – Learning Acceleration Assistance Listing No. 84.425 3/13/2020 – 9/30/2024
ESSER III – Summer Learning and Enrichment Assistance Listing No. 84.425 3/13/2020 – 9/30/2024
Criteria or Specific Requirement
Per 2 CFR § 200.320 under Part 200 of the Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards dictates when the value of procurement for property or services exceed the simplified acquisition threshold or a lower threshold established by a non-Federal entity (State of New Jersey), formal procurement methods are required.
Condition
The School District did not provide evidence that it was in complete compliance with formal procurement methods.
Questioned Costs
Unknown.
Context
Purchases made by the School District in excess of the procurement threshold established by a non-Federal entity (State of New Jersey) did not have supporting documentation available to verify complete compliance with formal procurement methods.
Effect or Potential Effect
The School District was not in compliance with 2 CFR § 200.320 under Part 200 of the Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards.
Cause
Unknown.
Identification as a Repeat Finding
See Finding 2022-003.
Recommendation
That the School District retain evidence that it complied with formal procurement methods as noted in 2 CFR § 200.320 under Part 200 of the Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards.
View of Responsible Officials and Planned Corrective Action
The responsible officials agree with the finding and will address the matter as part of their corrective action plan.