Finding 478248 (2023-002)

-
Requirement
I
Questioned Costs
$1
Year
2023
Accepted
2024-07-11

AI Summary

  • Core Issue: Two vendors were awarded contracts without proper documentation for sole source procurement.
  • Impacted Requirements: Non-compliance with Federal and State procurement standards, specifically 2 CFR section 200.318.
  • Recommended Follow-Up: Implement procedures to ensure written determinations are included for all sole source procurements.

Finding Text

2023-002 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 Special Education Cluster (IDEA) – ALN 84.027X & 84.173X Criteria: Per 2 CFR section 200.318, a grantee meet general procurement standards which include maintaining records to document the history of procurements. Furthermore, the pass-through agency’s requirements for sole source procurements include a requirement that the procurement officer must determine in writing that only one “practicable source” exists and record the reasoning. Condition: Two vendors were awarded a contract through a sole source procurement without a written determination that only one practicable source existed and the reasoning for such a determination. Cause: The School was unaware of the documentation requirements. Effect: The Town is not in compliance with Federal and State procurement requirements. Questioned Costs: $28,025 Repeat Finding from Prior Year: No. Recommendation: The School should implement procedures to include in its procurement files a written determination for all sole source procurements. 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
10.553 School Breakfast Program $219,591
97.044 Assistance to Firefighters Grant $204,176
10.555 National School Lunch Program $144,050
84.027 Special Education_grants to States $115,332
21.027 Coronavirus State and Local Fiscal Recovery Funds $87,974
84.367 Improving Teacher Quality State Grants $46,098
10.559 Summer Food Service Program for Children $38,210
66.818 Brownfields Assessment and Cleanup Cooperative Agreements $32,758
10.582 Fresh Fruit and Vegetable Program $17,923
84.424 Student Support and Academic Enrichment Program $16,665
97.025 National Urban Search and Rescue (us&r) Response System $16,207
93.354 Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response $14,878
84.010 Title I Grants to Local Educational Agencies $14,616
84.425 Education Stabilization Fund $13,269
97.042 Emergency Management Performance Grants $8,490
93.044 Special Programs for the Aging_title Iii, Part B_grants for Supportive Services and Senior Centers $5,175
84.365 English Language Acquisition State Grants $3,945
84.196 Education for Homeless Children and Youth $1,193
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $1,064
84.173 Special Education_preschool Grants $398