FAC Explorer

Finding 47723 (2022-002)

- Repeat Finding
Requirement
I
Questioned Costs
$1
Year
2022
Accepted
2023-05-31
Audit: 52709
Organization: City of Gloucester, Massachusetts (MA)
Auditor: Roselli Clark & Associates

AI Summary

  • Core Issue: Two vendors were awarded contracts without following the required competitive procurement process.
  • Impacted Requirements: The City is not complying with Federal procurement rules as outlined in 2 CFR section 200.319.
  • Recommended Follow-up: The School should establish procedures to ensure proper procurement practices for all relevant contracts.

Finding Text

2022-002 U.S. Department of Education Passed-through the Commonwealth of Massachusetts? Department of Elementary and Secondary Education Special Education Cluster ? CFDA 84.027 & 84.173 COVID-19 ? Special Education Cluster ? CFDA 84.027X Criteria: Per 2 CFR section 200.319, procurements must provide for full and open competition. Condition: Two vendors were awarded a contract without a proper competitive procurement process. Cause: The School relied on State procurement exemptions which do not apply to Federal procurements. Effect: The City is not in compliance with Federal procurement requirements. Questioned Costs: $61,568.75 Repeat Finding from Prior Year: Prior year finding 2021-003 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.

Corrective Action Plan

Condition: Three vendors were awarded a contract without a proper competitive procurement process. Corrective Action Planned: The City and School Department has implemented procedures to perform procurement procedures on all applicable contracts for goods and services that will be in compliance with both Federal and State procurement laws. We feel the finding has been resolved going forward. Anticipated Completion Date: 2023-2024 school year Contact: Kenny Costa, City Auditor and Gary Frisch, School Chief Financial Officer

Categories

Questioned Costs Procurement, Suspension & Debarment

Other Findings in this Audit

Programs in Audit

ALN Program Name Expenditures
97.044 Assistance to Firefighters Grant $691,402
14.218 Community Development Block Grants/entitlement Grants $278,731
93.243 Substance Abuse and Mental Health Services_projects of Regional and National Significance $238,170
10.553 School Breakfast Program $168,021
93.959 Block Grants for Prevention and Treatment of Substance Abuse $99,291
93.777 State Survey and Certification of Health Care Providers and Suppliers (title Xviii) Medicare $95,334
10.555 National School Lunch Program $83,124
84.287 Twenty-First Century Community Learning Centers $78,209
84.367 Improving Teacher Quality State Grants $75,299
14.239 Home Investment Partnerships Program $68,925
21.027 Coronavirus State and Local Fiscal Recovery Funds $55,600
84.173 Special Education_preschool Grants $25,625
16.922 Equitable Sharing Program $24,984
16.607 Bulletproof Vest Partnership Program $20,747
93.758 Preventive Health and Health Services Block Grant Funded Solely with Prevention and Public Health Funds (pphf) $17,225
84.048 Career and Technical Education -- Basic Grants to States $13,731
84.424 Student Support and Academic Enrichment Program $9,158
45.310 Grants to States $7,500
84.010 Title I Grants to Local Educational Agencies $6,500
84.027 Special Education_grants to States $5,987
10.649 Pandemic Ebt Administrative Costs $4,912
20.600 State and Community Highway Safety $4,513
93.044 Special Programs for the Aging_title Iii, Part B_grants for Supportive Services and Senior Centers $3,927
84.425 Education Stabilization Fund $3,323
84.365 English Language Acquisition State Grants $2,000
21.019 Coronavirus Relief Fund $1,580
15.900 Enhc Visitor Center Grant $1,353
11.417 Sea Grant Support $1,250
84.196 Education for Homeless Children and Youth $853