Finding Text
Criteria or specific requirement (including statutory, regulatory, or other citation): Procurement. The District should follow the procurement standards set out at 2 CFR sections 200.318 through 200.326. Condition: The District did not follow the small purchase method for procurement that is required for purchases made between $10,000 and $250,000. This method requires that price or rate quotations must be obtained from an adequate number of qualified sources (2 CFR section 200.320(b). Questioned Costs: None. Context: There was only one purchase over $10,000 made with these grants funds during the fiscal year and the required procurement method was not followed. Effect: The District did not comply with the required procurement standard. Cause: This purchase had to be made quickly so the District used their perferred vendor. Recommendation: We recommend that care is taken to ensure that all the procurement requirements are followed based on the amount of the purchase being made with the federal funds. Management's response: We will follow the procurement standard when not in urgent situations for the product or service we are seeking.