Finding 59150 (2022-002)

Significant Deficiency Repeat Finding
Requirement
I
Questioned Costs
-
Year
2022
Accepted
2022-11-08

AI Summary

  • Core Issue: The School District did not follow competitive bidding procedures for contractor selection.
  • Impacted Requirements: Violations of 48 CFR Section 52.244-5(a) and 2 CFR Section 200.318(i) regarding procurement documentation.
  • Recommended Follow-Up: Ensure adherence to state and federal procurement guidelines for future contracts and maintain proper documentation.

Finding Text

2022-002: Procurement and Suspension and Debarment Federal Agency: U.S. Department of Education Special Education Cluster (IDEA); Federal Assistance Listing Number 84.027, Special Education ? Grants to States; Federal Assistance Listing Number 84.173, Special Education ? Preschool Grants Criteria: 48 CFR Section 52.244-5(a) states, ?The Contractor shall select subcontractors (including suppliers) on a competitive basis to the maximum practical extent consistent with the objectives and requirements of the contract.? Further, 2 CFR Section 200.318(i) states, ?The non-Federal entity must maintain records sufficient to detail the history of procurement. These records will include, but not necessarily limited to, the following: Rationale for the method of procurement, selection of contract type, contractor selection or rejection, and the basis for the contract price.? Condition: Both of the samples we selected for testing did not follow competitive bidding procedures or maintain documents as to the rationale for the method of procurement and contractor selection or rejection. Cause: The School District only renewed the contracts and did not provide for an opportunity for competitive bidding procedures. Effect or Potential Effect: The School District could be paying more than a reasonable amount for the services provided. Recommendation: The School District should follow state and federal procurement guidelines and select contractors on a competitive basis. The School District went through proper bidding procedures for 2022-23 fiscal year for procurement of services. Management?s Response: See corrective action plan.

Categories

Procurement, Suspension & Debarment

Other Findings in this Audit

  • 59147 2022-002
    Significant Deficiency Repeat
  • 59148 2022-002
    Significant Deficiency Repeat
  • 59149 2022-002
    Significant Deficiency Repeat
  • 635589 2022-002
    Significant Deficiency Repeat
  • 635590 2022-002
    Significant Deficiency Repeat
  • 635591 2022-002
    Significant Deficiency Repeat
  • 635592 2022-002
    Significant Deficiency Repeat

Programs in Audit

ALN Program Name Expenditures
10.555 National School Lunch Program -Cash $1.03M
84.425 Elementary and Secondary School Emergency Relief (esser Ii) Fund (crrsa) $823,165
84.010 Title I Grants to Local Educational Agencies $440,801
10.553 School Breakfast Program $381,768
84.425 Elementary and Secondary School Emergency Relief (esser) Fund (cares) $339,159
97.036 Division of Homeland Security and Emergency Services $197,341
84.425 Governor's Emergency Education Relief (geer Ii) Fund (crrsa) $163,445
84.425 American Rescue Plan Elementary and Secondary School Emergency Relief (arp Esser) Fund $82,550
84.425 Governor's Emergency Education Relief (geer) Fund (cares) $56,557
10.555 National School Lunch Program - Commodities $50,910
10.559 Summer Food Service Program for Children $45,205
84.367 Supporting Effective Instruction State Grants $38,956
84.027 Special Education_grants to States $36,016
84.424 Student Support and Academic Enrichment Program $26,633
84.365 English Language Acquisition State Grants $26,545
84.173 Special Education_preschool Grants $7,802
10.649 State Pandemic Ebt Administrative Costs Grants $2,404