Finding 624166 (2022-002)

- Repeat Finding
Requirement
I
Questioned Costs
$1
Year
2022
Accepted
2023-05-31

AI Summary

  • Core Issue: Two vendors were awarded contracts without following the required competitive procurement process.
  • Impacted Requirements: The City is not complying with Federal procurement rules as outlined in 2 CFR section 200.319.
  • Recommended Follow-up: The School should establish procedures to ensure proper procurement practices for all relevant contracts.

Finding Text

2022-002 U.S. Department of Education Passed-through the Commonwealth of Massachusetts? Department of Elementary and Secondary Education Special Education Cluster ? CFDA 84.027 & 84.173 COVID-19 ? Special Education Cluster ? CFDA 84.027X Criteria: Per 2 CFR section 200.319, procurements must provide for full and open competition. Condition: Two vendors were awarded a contract without a proper competitive procurement process. Cause: The School relied on State procurement exemptions which do not apply to Federal procurements. Effect: The City is not in compliance with Federal procurement requirements. Questioned Costs: $61,568.75 Repeat Finding from Prior Year: Prior year finding 2021-003 Recommendation: The School should implement procedures to perform procurement procedures on all applicable contracts for goods and services. Views of Responsible Official: Management agrees with the finding.

Categories

Questioned Costs Procurement, Suspension & Debarment

Other Findings in this Audit

Programs in Audit

ALN Program Name Expenditures
97.044 Assistance to Firefighters Grant $691,402
14.218 Community Development Block Grants/entitlement Grants $278,731
93.243 Substance Abuse and Mental Health Services_projects of Regional and National Significance $238,170
10.553 School Breakfast Program $168,021
93.959 Block Grants for Prevention and Treatment of Substance Abuse $99,291
93.777 State Survey and Certification of Health Care Providers and Suppliers (title Xviii) Medicare $95,334
10.555 National School Lunch Program $83,124
84.287 Twenty-First Century Community Learning Centers $78,209
84.367 Improving Teacher Quality State Grants $75,299
14.239 Home Investment Partnerships Program $68,925
21.027 Coronavirus State and Local Fiscal Recovery Funds $55,600
84.173 Special Education_preschool Grants $25,625
16.922 Equitable Sharing Program $24,984
16.607 Bulletproof Vest Partnership Program $20,747
93.758 Preventive Health and Health Services Block Grant Funded Solely with Prevention and Public Health Funds (pphf) $17,225
84.048 Career and Technical Education -- Basic Grants to States $13,731
84.424 Student Support and Academic Enrichment Program $9,158
45.310 Grants to States $7,500
84.010 Title I Grants to Local Educational Agencies $6,500
84.027 Special Education_grants to States $5,987
10.649 Pandemic Ebt Administrative Costs $4,912
20.600 State and Community Highway Safety $4,513
93.044 Special Programs for the Aging_title Iii, Part B_grants for Supportive Services and Senior Centers $3,927
84.425 Education Stabilization Fund $3,323
84.365 English Language Acquisition State Grants $2,000
21.019 Coronavirus Relief Fund $1,580
15.900 Enhc Visitor Center Grant $1,353
11.417 Sea Grant Support $1,250
84.196 Education for Homeless Children and Youth $853