Finding 544380 (2024-001)

Material Weakness
Requirement
I
Questioned Costs
-
Year
2024
Accepted
2025-03-31
Audit: 351019
Organization: Town of Falmouth, Ma (MA)

AI Summary

  • Core Issue: The School awarded contracts to two 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: The School should establish 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: Two 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: $85,917.50 Repeat Finding from Prior Year: No. Recommendation: The School should implement procedures to perform procurement procedures on all applicable contracts for goods and services. Views of Responsible Official: Management agrees with the finding.

Categories

Procurement, Suspension & Debarment Material Weakness

Other Findings in this Audit

  • 544374 2024-001
    Material Weakness
  • 544375 2024-001
    Material Weakness
  • 544376 2024-001
    Material Weakness
  • 544377 2024-001
    Material Weakness
  • 544378 2024-001
    Material Weakness
  • 544379 2024-001
    Material Weakness
  • 544381 2024-001
    Material Weakness
  • 1120816 2024-001
    Material Weakness
  • 1120817 2024-001
    Material Weakness
  • 1120818 2024-001
    Material Weakness
  • 1120819 2024-001
    Material Weakness
  • 1120820 2024-001
    Material Weakness
  • 1120821 2024-001
    Material Weakness
  • 1120822 2024-001
    Material Weakness
  • 1120823 2024-001
    Material Weakness

Programs in Audit

ALN Program Name Expenditures
10.553 School Breakfast Program $127,913
10.555 National School Lunch Program $110,012
15.685 National Fish Passage $76,524
84.010 Title I Grants to Local Educational Agencies $46,364
84.367 Supporting Effective Instruction State Grants (formerly Improving Teacher Quality State Grants) $41,652
84.425 Education Stabilization Fund $33,000
84.424 Student Support and Academic Enrichment Program $22,043
16.738 Edward Byrne Memorial Justice Assistance Grant Program $20,905
84.027 Special Education Grants to States $16,559
45.310 Grants to States $15,077
21.027 Coronavirus State and Local Fiscal Recovery Funds $12,327
20.600 State and Community Highway Safety $8,967
97.042 Emergency Management Performance Grants $8,500
16.607 Bulletproof Vest Partnership Program $8,478
84.365 English Language Acquisition State Grants $2,543
20.616 National Priority Safety Programs $1,960
97.067 Homeland Security Grant Program $1,788
15.616 Clean Vessel Act $1,173
84.048 Career and Technical Education -- Basic Grants to States $37
84.173 Special Education Preschool Grants $30