FAC Explorer

Finding 529883 (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.

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