Finding Text
CRITERIA: Uniform guidance requires that quotes be acquired for expenditures more than $5,000. If the purchase is determined to be an emergency, then the purchase must be approved by the school board.
CONDITION: The federal program paid $9,000 for the repair of a walk-in cooler. Management did not acquire additional quotes or declare the matter an emergency purchase with school board approval.
CAUSE: Per inquiry of management of the school district, it was their intentions for the matter to be declared an emergency purchase. However, the procedures necessary for that option were not implemented.
EFFECT: The effect of this condition could result in noncompliance with the federal procurement requirements.
QUESTIONED COSTS: None.
PERSPECTIVE: This matter is limited to one transaction and is considered an isolated incident.
RECOMMENDATION: It is recommended that management exercise caution and due diligence when subjecting federal expenditures to the federal procurement requirements to ensure compliance with those requirements.
VIEWS OF RESPONSIBLE OFFICIAL: See Auditee’s Corrective Action Plan