FAC Explorer

Finding 553632 (2024-002)

-
Requirement
I
Questioned Costs
$1
Year
2024
Accepted
2025-04-01
Audit: 352205
Organization: Nashoba Regional School District (MA)
Auditor: Roselli Clark and Associates

AI Summary

  • Core Issue: The District awarded contracts to three 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 District should establish procedures to ensure competitive procurement for all relevant contracts.

Finding Text

2024-002 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 Criteria: Per 2 CFR section 200.319, procurements must provide for full and open competition. Condition: Three vendors were awarded a contract without a competitive procurement process or documentation to support the rationale to limit competition. Cause: The District relied on State procurement exemptions which do not apply to Federal procurements. Effect: The District is not in compliance with Federal procurement requirements. Questioned Costs: $80,139 Repeat Finding from Prior Year: No. Recommendation: The District should implement procedures to perform procurement procedures on all applicable contracts for goods and services. Views of Responsible Official: Management agrees with the finding.

Corrective Action Plan

Finding 2024-002 Condition: Three vendors were awarded a contract without a competitive procurement process. Corrective Action Planned: The district will implement controls to ensure that the all federal grants have the higher standard of the federal procurement, which is above the MGL Chapter 30B exemption to special education services, applied to federal grant spending. All efforts for quotes for contracted services will be memorialized in a memo to the Director of Finance and Operations prior to execution of contracts. Anticipated Completion Date: By July 1, 2025 Contact: Ross Mulkerin, Director of Finance and Operations

Categories

Questioned Costs Procurement, Suspension & Debarment

Other Findings in this Audit

Programs in Audit

ALN Program Name Expenditures
10.555 National School Lunch Program $128,260
10.553 School Breakfast Program $85,931
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $85,184
84.027 Special Education Grants to States $48,380
84.367 Supporting Effective Instruction State Grants (formerly Improving Teacher Quality State Grants) $5,179
84.425 Education Stabilization Fund $5,000
84.424 Student Support and Academic Enrichment Program $3,269
84.365 English Language Acquisition State Grants $2,640
84.010 Title I Grants to Local Educational Agencies $2,469
84.173 Special Education Preschool Grants $2,435