Finding 402304 (2023-001)

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Requirement
I
Questioned Costs
-
Year
2023
Accepted
2024-06-25

AI Summary

  • Core Issue: The Board did not use an approved procurement method for certain services exceeding the simplified acquisition threshold.
  • Impacted Requirements: Compliance with procurement regulations is necessary to ensure full and open competition.
  • Recommended Follow-Up: The Board should continue to implement approved procurement methods for future services, as they have already addressed this issue for the upcoming school year.

Finding Text

Program: U.S. Department of Education; Passed through Alabama Department of Education; Special Education Cluster, Assistance Listing #84.027, COVID-19 #84.027X, #84.173 and COVID-19 #84.173X, for 10/1/2022 through 9/30/2023. Criteria: For acquisitions exceeding the simplified acquisition threshold, the non-federal entity must use an approved procurement method. Condition: Testing of the Board’s procurement methods disclosed that expenditures for certain services exceeding the simplified acquisition threshold were made and an approved procurement method was not utilized for a portion of the year. Context: This is a condition identified per review of the Board’s compliance with specified requirements using a statistically valid sample. Effect: Proper procurement methods must be utilized, in a manner providing full and open competition. Cause: Increased expenditures for these services resulted in the Board exceeding the simplified acquisition threshold. The contract previously in place was continued. This noncompliance was determined during the year ended September 30, 2023. Requests for proposals were made for the 2023-2024 school year. Repeat of a Prior-Year Finding: No Recommendation: The Board should use an approved procurement method for these services. The recommendation was completed prior to September 30, 2023. View of Responsible Officials: The Board and management agree with this finding.

Corrective Action Plan

Finding: For a portion of the year, expenditures for certain services exceeding the simplified acquisition threshold were made, and an approved procurement method was not utilized within Assistance Listing #84.027, #84.027X, #84.173 and #84.173X. Response: During the year, the Board utilized an approved procurement method for these services. Completion Date: May 2023

Categories

Procurement, Suspension & Debarment Matching / Level of Effort / Earmarking

Other Findings in this Audit

Programs in Audit

ALN Program Name Expenditures
84.010 Title I Grants to Local Educational Agencies $1.75M
10.553 School Breakfast Program $1.16M
84.027 Special Education_grants to States $251,220
84.367 Improving Teacher Quality State Grants $247,077
10.555 National School Lunch Program $217,858
84.424 Student Support and Academic Enrichment Program $124,822
84.048 Career and Technical Education -- Basic Grants to States $124,328
12.U01 Rotc $84,184
84.365 English Language Acquisition State Grants $67,851
84.173 Special Education_grants to States $18,898
84.425 Education Stabilization Fund $7,357
96.001 Social Security_disability Insurance $1,000