Finding 620848 (2022-003)

Significant Deficiency
Requirement
I
Questioned Costs
-
Year
2022
Accepted
2022-12-20

AI Summary

  • Core Issue: The District did not follow its procurement policy by failing to obtain two quotes for purchases and verify vendor eligibility.
  • Impacted Requirements: Compliance with Federal procurement guidelines requires competitive quotes and checks against suspension or debarment.
  • Recommended Follow-Up: Ensure adherence to procurement policies by obtaining necessary quotes and verifying vendor status to avoid potential overpayments and compliance issues.

Finding Text

Federal Grants Management Procurement Policy Assistance Listing Number: 32.009 Compliance Requirements: Procurement and Suspension and Debarment Condition: The District used grant funds to purchase Chromebooks and other devices needed by the District using the same vendor that the District had previously purchased these items from. Per the District's procurement policy the District should have obtained two quotes or documented why the District did not use a competitive procurement method. Additionally, the District did not verify that the vendor was not suspended or debarred. Criteria Uniform Guidance establishes methods of procurement (200.320) which states that if the small purchases method is used, price or rate quotations must be obtained from an adequate number of qualified sources (at least two). Requests for proposals must be publicized and identify all evaluation factors and their relative importance. Proposals must be solicited from an adequate number of qualified offerors. Any response to publicized requests for proposals must be considered to the maximum extent practical. Additionally, when a non-Federal entity enters into a covered transaction with an entity at a lower tier, the non-Federal entity must verify that the entity, as defined in 2 CFR section 180.995 and agency adopting regulations, is not suspended or debarred or otherwise excluded from participating in the transaction. Cause The District did not follow their Federal Funds Procurement and Suspension and Debarment policy related to appropriate methods of procurement and suspension and debarment. Effect Obtaining price quotes or proposals from an adequate number of vendors allows the District to use federal funds in the most fiscally responsible way. The lack of quotes and proposals may cause the District to over pay for supplies or services. Additionally, not verifying that an entity is not debarred or suspended could result in entering covered transactions with debarred or suspended vendors. Questioned Costs None Recommendation We recommend the District follow their procurement and suspension and debarment policy related small purchases which includes obtaining price quotes from an adequate number of vendors (at least two) and suspension and debarment policy for verifying vendors and maintaining this documentation. Repeat Finding No Views of Responsible Officials There is no disagreement with the audit finding

Categories

Procurement, Suspension & Debarment

Other Findings in this Audit

  • 44403 2022-002
    Significant Deficiency Repeat
  • 44404 2022-002
    Significant Deficiency Repeat
  • 44405 2022-002
    Significant Deficiency Repeat
  • 44406 2022-003
    Significant Deficiency
  • 620845 2022-002
    Significant Deficiency Repeat
  • 620846 2022-002
    Significant Deficiency Repeat
  • 620847 2022-002
    Significant Deficiency Repeat

Programs in Audit

ALN Program Name Expenditures
84.027 Special Education_grants to States $479,699
32.009 Emergency Connectivity Fund Program $325,890
10.553 School Breakfast Program $275,689
93.778 Medical Assistance Program $255,050
84.010 Title I Grants to Local Educational Agencies $204,199
10.555 National School Lunch Program $68,989
84.173 Special Education_preschool Grants $51,205
84.367 Improving Teacher Quality State Grants $47,955
84.425 Education Stabilization Fund $42,695
84.048 Career and Technical Education -- Basic Grants to States $12,299
84.424 Student Support and Academic Enrichment Program $10,481