FAC Explorer

Finding 553635 (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.

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