Finding Text
Assistance Listing Number 84.181 Special Education
Department of Education
Passed Through Turtle Mountain Band of Chippewa Indians
Procurement
2 CFR Part 200.317 through 200.327
Criteria
Procurement Standards require for the District to maintain and use documented procedures for
procurement transactions under a Federal award or subaward, including for acquisition of
property or services. These documented procurement procedures must be consistent with State,
local, and tribal laws and regulations and the standards identified in 2 CFR Part 200.317 through
200.327.
Condition
The District performed a procurement activity that did not follow District policies as well as
standards found in 2 CFR Part 200.317 through 200.327. The District failed to obtain quotes or
bids for a purchase exceeding $10,000.
Context
Per discussion with the District staff and review of program expenditures, there were 4
expenditures incurred in which quotes or bids should have been obtained. All four transactions
were tested and it was noted that 1 transaction did not have the necessary quotes or bids.
Cause
District’s internal controls in place failed to ensure all procurement policies are followed.
Effect
District is not in compliance with their internal procurement policies and procurement standards.
Questioned Costs
Undeterminable.
Repeat Finding
This is not a repeat finding.
Recommendation
Recommend the District to review internal controls to ensure all internal policies and compliance
requirements are both being monitored and the District is remaining in compliance.
Management’s Response
See corrective action plan.