Finding Text
The U. S. Code of Federal Regulations Title 2, Part 200.318, of the Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) states that non-Federal entities must have and use its own documented procurement procedures which reflect State and local laws and regulations provided that the procurements conform to applicable Federal law and the standards identified within that section. The Code of Alabama 1975, Title 39, commonly referred to as the Public Works Law, requires the construction, installation, repair, renovation of public buildings in excess of $100,000.00 that are paid, in whole or part, with public funds to be bid. The Bibb County Board of Education (the “Board”) entered into a Public Works contract for the purchase and installation of fencing at multiple local schools totaling $175,483.50. COVID-19 Education Stabilization Funds in the amount of $175,483.50 were expended for the project during the audit period. The Board did not obtain bids on the project in accordance with the State of Alabama Public Works Law. As a result, the Board did not comply with the Uniform Guidance procurement requirements for these purchases.