Finding 605365 (2022-003)

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Requirement
I
Questioned Costs
-
Year
2022
Accepted
2023-03-02
Audit: 30383
Organization: Regional School Unit No. 10 (ME)

AI Summary

  • Core Issue: Procurement procedures were not followed for projects funded by the Distance Learning and Telemedicine grant.
  • Impacted Requirements: Purchases over $150,000 must use a sealed bid process, not a Request for Proposal (RFP).
  • Recommended Follow-Up: Management should review federal guidelines and internal policies to ensure compliance before future procurement activities.

Finding Text

2022-003 ? U.S. Department of Agriculture, For the Period July 1, 2021 through June 30, 2022, Assistance Listing #10.855 Distance Learning and Telemedicine Statement of Condition: Proper procurement procedures were not followed for applicable projects. Criteria: All purchases made through this grant are required to be made following federal procurement guidelines, which dictate that all purchases over $150,000 for clearly identifiable items are solicited through a sealed bid process. Cause: When performing our compliance testing, we discovered that the RSU solicited the purchase of these goods through a Request for Proposal (RFP) process rather than a sealed bid process. Effect: The school unit could potentially overpay for services or equipment purchased. Recommendation: We recommend that management reviews federal guidelines and internal policies prior to the procurement process to ensure the proper requirements are followed. Questioned Costs: None

Categories

Procurement, Suspension & Debarment

Other Findings in this Audit

Programs in Audit

ALN Program Name Expenditures
84.425 Elementary and Secondary School Emergency Relief 3 - Covid $4.49M
84.425 Elementary and Secondary School Emergency Relief 2 - Covid $2.07M
84.010 Title Ia Disadvantaged $1.34M
10.555 National School Lunch Program $819,919
84.027 Local Entitlement $575,844
10.855 Distance Learning and Telemedicine $390,434
10.553 National School Lunch Program - Breakfast Program $356,940
84.425 Elementary and Secondary School Emergency Relief 1 - Covid $301,298
84.287 21st Century $214,767
10.558 Child and Adult Care Food Program $79,726
10.559 Covid-19 National School Lunch Program - Summer Food Service $77,111
10.555 National School Lunch Program - Donated Commodities $75,246
10.582 Fresh Fruit and Vegetable Program $68,487
84.027 Local Entitlement - Arp - Covid $64,863
84.358 Rural Low Income $45,556
84.425 Elementary and Secondary School Emergency Relief 2 - Learning Loss - Covid $36,108
10.560 State Administrative Expenses for Child Nutrition: Supply Chain Assistance $35,162
84.425 Homeless Children and Youth - Covid $18,316
10.555 National School Lunch Program - Emergency Revenue Assistance $9,617
84.173 Local Entitlement - Preschool Grants - Arp - Covid $4,602
10.649 Pandemic Ebt Administrative Costs: Snap $3,684
84.173 Local Entitlement - Preschool Grants $3,058
10.555 National School Lunch Program - School Food Equipment $2,989
84.425 Cares Governor's Emergency Education Relief Fund - Covid $2,000