FAC Explorer

Finding 481220 (2023-001)

- Repeat Finding
Requirement
I
Questioned Costs
$1
Year
2023
Accepted
2024-08-16
Audit: 317341
Organization: City of Gloucester, Massachusetts (MA)
Auditor: Roselli Clark and Associates

AI Summary

  • Issue: A contract was awarded to one vendor without following the required competitive procurement process.
  • Impacted Requirements: This violates Federal procurement rules outlined in 2 CFR section 200.319.
  • Recommended Follow-up: The School should establish procedures to ensure competitive procurement for all relevant contracts.

Finding Text

2023-001 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: One vendor was 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: $43,827.75 Repeat Finding from Prior Year: Prior year finding 2023-002 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: One vendor was 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: June 30, 2024 Contact: Gary Frisch, School Chief Financial Officer

Categories

Questioned Costs Procurement, Suspension & Debarment

Other Findings in this Audit

Programs in Audit

ALN Program Name Expenditures
21.027 Coronavirus State and Local Fiscal Recovery Funds $3.06M
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $373,009
14.218 Community Development Block Grants/entitlement Grants $303,594
10.553 School Breakfast Program $174,890
93.243 Substance Abuse and Mental Health Services_projects of Regional and National Significance $136,803
84.367 Improving Teacher Quality State Grants $72,261
10.555 National School Lunch Program $65,877
14.239 Home Investment Partnerships Program $60,000
93.788 Opioid Str $51,185
84.287 Twenty-First Century Community Learning Centers $45,321
84.027 Special Education_grants to States $30,792
84.010 Title I Grants to Local Educational Agencies $27,156
84.048 Career and Technical Education -- Basic Grants to States $15,538
84.196 Education for Homeless Children and Youth $15,206
84.173 Special Education_preschool Grants $12,421
16.922 Equitable Sharing Program $9,308
11.417 Sea Grant Support $8,600
20.600 State and Community Highway Safety $8,474
45.310 Grants to States $7,386
84.425 Education Stabilization Fund $7,000
97.044 Assistance to Firefighters Grant $3,597
15.U01 Enhc Visitor Center Grant $2,500
93.044 Special Programs for the Aging_title Iii, Part B_grants for Supportive Services and Senior Centers $2,460
93.758 Preventive Health and Health Services Block Grant Funded Solely with Prevention and Public Health Funds (pphf) $617
93.959 Block Grants for Prevention and Treatment of Substance Abuse $426
84.365 English Language Acquisition State Grants $256
84.424 Student Support and Academic Enrichment Program $26