FAC Explorer

Finding 529880 (2024-001)

Material Weakness
Requirement
I
Questioned Costs
$1
Year
2024
Accepted
2025-03-25
Audit: 347918
Organization: Town of Nantucket, Massachusetts (MA)
Auditor: Roselli Clark and Associates

AI Summary

  • Core Issue: The School awarded contracts to four vendors without following the required competitive procurement process.
  • Impacted Requirements: This violates Federal procurement rules outlined in 2 CFR section 200.319.
  • Recommended Follow-Up: Implement procedures to ensure competitive procurement for all relevant contracts.

Finding Text

2024-001 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 COVID-19 – Special Education Cluster (IDEA) – ALN 84.027X Compliance Finding and Material Weakness in Internal Controls Over Compliance Criteria: Per 2 CFR section 200.319, procurements must provide for full and open competition. Condition: Four vendors were awarded a contract without a competitive procurement process. Cause: The School relied on State procurement exemptions which do not apply to Federal procurements. Effect: The Town is not in compliance with Federal procurement requirements. Questioned Costs: $168,653 Repeat Finding from Prior Year: No. Recommendation: The School should implement procedures to perform competitive procurement procedures on all applicable contracts for goods and services. Views of Responsible Official: Management agrees with the finding.

Corrective Action Plan

Condition: Four vendors were awarded a contract without a competitive procurement process. Corrective Action Planned: We acknowledge the finding and will ensure to attempt to secure three quotes for such services going forward. It is extremely difficult, however, as operating on Nantucket presents unique challenges. We will ensure going forward to obtain quotes for every professional services contract we apply to federal grants and will follow the federal office guidelines closely going forward. Anticipated Completion Date: July 1, 2025 Contact: Martin Anguelov, Chief Financial Officer for Nantucket Public Schools and Deb Gately, Director of Special Education for Nantucket Public Schools

Categories

Questioned Costs Procurement, Suspension & Debarment Material Weakness

Other Findings in this Audit

Programs in Audit

ALN Program Name Expenditures
21.027 Coronavirus State and Local Fiscal Recovery Funds $836,955
20.205 Highway Planning and Construction $273,717
20.106 Airport Improvement Program, Covid-19 Airports Programs, and Infrastructure Investment and Jobs Act Programs $125,215
10.555 National School Lunch Program $62,449
84.010 Title I Grants to Local Educational Agencies $61,284
10.553 School Breakfast Program $53,892
84.027 Special Education Grants to States $45,385
97.044 Assistance to Firefighters Grant $36,667
84.365 English Language Acquisition State Grants $35,782
16.922 Equitable Sharing Program $10,849
84.173 Special Education Preschool Grants $10,248
97.056 Port Security Grant Program $7,122
84.367 Supporting Effective Instruction State Grants (formerly Improving Teacher Quality State Grants) $6,999
15.616 Clean Vessel Act $6,031
97.042 Emergency Management Performance Grants $3,500
84.425 Education Stabilization Fund $2,808