Finding Text
Information on the Federal Program U.S. Department of Education ? Passed-through New Jersey Department of Education: Education Stabilization Fund (ESF): ESSER ? CARES Emergency Relief Grant Assistance Listing No. 84.425 3/13/2020 ? 9/30/2022 ESSER II Assistance Listing No. 84.425 3/13/2020 ? 9/30/2023 ESSER ? American Rescue Plan Assistance Listing No. 84.425 3/13/2020 ? 9/30/2024 Homeless II ? American Rescue Plan Assistance Listing No. 84.425 4/23/2021 ? 9/30/2023 Criteria or Specific Requirement Per 2 CFR ? 200.320 under Part 200 of the Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards dictates when the value of procurement for property or services exceed the simplified acquisition threshold or a lower threshold established by a non-Federal entity (State of New Jersey), formal procurement methods are required. Condition The School District did not provide evidence that it was in compliance with formal procurement methods. Questioned Costs Unknown. Context Two (2) purchases made by the School District in excess of the procurement threshold established by a non-Federal entity (State of New Jersey) did not have supporting documentation available to verify compliance with formal procurement methods. Effect or Potential Effect The School District was not in compliance with 2 CFR ? 200.320 under Part 200 of the Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards. Cause Unknown. Identification as a Repeat Finding See Finding 2021-004. Recommendation That the School District retain evidence that it complied with formal procurement methods as noted in 2 CFR ? 200.320 under Part 200 of the Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards. View of Responsible Officials and Planned Corrective Action The responsible officials agree with the finding and will address the matter as part of their corrective action plan.