Finding Text
Federal agency: U.S. Department of Education
Federal program title: Special Education Cluster
CFDA Number: 84.027, 84.173
Pass-Through Agency: Massachusetts Department of Elementary and Secondary Education and Massachusetts Department of Early Education and Care
Pass-Through Number(s): Various (see Schedule of Expenditures of Federal Awards)
Award Period: July 1, 2020 – June 30, 2021
Type of Finding:
• Material Weakness in Internal Control over Compliance
• Material Noncompliance (Modified Opinion)
Compliance Requirement: Procurement
Criteria or Specific Requirement: 2 CFR section 200.318, part (i) requires that the non-Federal entity must maintain records sufficient to detail the history of procurement. These records will include but are not necessarily limited to the following: rationale for the method of procurement, selection of contract type, contractor selection or rejection, and the basis for the contract price.
Condition and Context: For all five contracts selected for testing, records sufficient to detail the history of procurement were not maintained. The sample was a statistically valid sample.
Questioned Costs: Cannot be determined
Cause: Procedures to maintain records sufficient to detail the history of all procurements related to federal funds needs to be strengthened.
Effect: Noncompliance with the federal program occurred.
Repeat Finding: Yes
Recommendation: We recommend procedures to maintain records sufficient to detail the history of all procurements be strengthened.
Views of Responsible Officials: Management agrees with the finding.