Finding Text
Title 2 U. S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Costs Principles, and Audit Requirements for Federal Awards (Uniform Guidance), specifically the compliance requirements regarding procurement, require the Board to use specific methods of procurement when using federal award funding. Section 200.320(b) of the Uniform Guidance requires formal procurement methods to be used when the value of the procurement transaction under a Federal Award exceeds the simplified acquisition threshold ($250,000.00) of the recipient or subrecipient. These formal procurement methods are competitive, require public notice and can be completed utilizing one of three methods provided by the Uniform Guidance. Further, Board Policy 3.09.3(g) requires the Board to procure goods and services as prescribed in the Uniform Guidance. During fiscal year 2024, the Walker County Board of Education expended $388,464.54 of Special Education Cluster funds for virtual therapy (teletherapy) services without the use of appropriate procurement procedures as provided by the Uniform Guidance. The Board failed to follow Uniform Guidance and its established policy to ensure appropriate procurement procedures are followed when using federal award funding. As a result, the Board is not in compliance with the applicable procurement requirements.