Finding Text
Criteria: The Uniform Guidance requires that non-federal entities must have and use documented procurement procedures consistent with laws and regulations and the standards for the acquisition of property or services under a federal award or subaward in accordance with 2 CFR 200.318. Additionally, the non-federal entity is required to follow formal procurement methods when the value of the procurement for property or service under a federal financial assistance award exceeds the simplified acquisition threshold in accordance with 2 CFR 200.320. Furthermore, the District must adhere to the Pennsylvania Public School Code 24 P.S. 1-10, 7-751 and 8-807.1 when procuring goods and services to remain in compliance with commonwealth procurement requirements.
Condition: The District did not follow the appropriate procedures to comply with the procurement requirements as established by Uniform Guidance and Pennsylvania Public School Code.
Cause and Effect: The District has utilized a vendor to purchase online learning products without obtaining formal bids and therefore didn’t following the Districts procurement policy and ultimately did not comply with the standard of the Uniform Guidance and Pennsylvania Public School Code.
Questioned Cost: None
Context: During testing, it was noted that the District had purchased online learning products from a vendor without following its procurement policy. This was an isolated instance within the scope of the tested population.
Identification of Repeat Finding: No
Recommendation: We recommend that the District ensure it complies with its written procurement policy. The District should document its process and how it complies with the procurement standards.
Views of Responsible Officials: The District will establish processes to ensure that the procurement policy is followed when applicable and necessary.