Finding 6631 (2023-001)

Material Weakness
Requirement
I
Questioned Costs
$1
Year
2023
Accepted
2023-12-27
Audit: 8590
Organization: Town of Canton (MA)

AI Summary

  • Core Issue: The School awarded contracts to three vendors without following the required procurement process.
  • Impacted Requirements: This violates federal procurement rules under 2 CFR section 200.319, which mandate full and open competition.
  • Recommended Follow-Up: The School should establish proper procurement procedures for all relevant contracts to ensure compliance.

Finding Text

U.S. Department of Education Passed-through the Commonwealth of Massachusetts’ Department of Elementary and Secondary Education Special Education Cluster (IDEA) – ALN 84.027 & 84.173 COVID-19 – Special Education Cluster (IDEA) – ALN 84.027X & 84.173X Compliance Finding and Material Weakness in Internal Controls Over Compliance Criteria: Per 2 CFR section 200.319, procurements must provide for full and open competition. Condition: Three vendors were awarded a contract without an appropriate procurement process. Cause: The School relied on State procurement exemptions which do not apply to Federal procurements. Effect: The Town is not in compliance with Federal procurement requirements. Questioned Costs: $85,917.50 Repeat Finding from Prior Year: No. 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 Material Weakness Internal Control / Segregation of Duties

Other Findings in this Audit

  • 6629 2023-001
    Material Weakness
  • 6630 2023-001
    Material Weakness
  • 6632 2023-001
    Material Weakness
  • 6633 2023-001
    Material Weakness
  • 6634 2023-001
    Material Weakness
  • 6635 2023-002
    Significant Deficiency
  • 6636 2023-002
    Significant Deficiency
  • 6637 2023-002
    Significant Deficiency
  • 6638 2023-002
    Significant Deficiency
  • 6639 2023-002
    Significant Deficiency
  • 6640 2023-002
    Significant Deficiency
  • 6641 2023-003
    -
  • 6642 2023-003
    -
  • 6643 2023-003
    -
  • 6644 2023-003
    -
  • 6645 2023-003
    -
  • 6646 2023-003
    -
  • 583071 2023-001
    Material Weakness
  • 583072 2023-001
    Material Weakness
  • 583073 2023-001
    Material Weakness
  • 583074 2023-001
    Material Weakness
  • 583075 2023-001
    Material Weakness
  • 583076 2023-001
    Material Weakness
  • 583077 2023-002
    Significant Deficiency
  • 583078 2023-002
    Significant Deficiency
  • 583079 2023-002
    Significant Deficiency
  • 583080 2023-002
    Significant Deficiency
  • 583081 2023-002
    Significant Deficiency
  • 583082 2023-002
    Significant Deficiency
  • 583083 2023-003
    -
  • 583084 2023-003
    -
  • 583085 2023-003
    -
  • 583086 2023-003
    -
  • 583087 2023-003
    -
  • 583088 2023-003
    -

Programs in Audit

ALN Program Name Expenditures
21.027 Coronavirus State and Local Fiscal Recovery Funds $641,706
84.425 Education Stabilization Fund $515,343
20.505 Metropolitan Transportation Planning and State and Non-Metropolitan Planning and Research $186,583
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $118,883
10.555 National School Lunch Program $97,936
10.553 School Breakfast Program $95,735
84.027 Special Education_grants to States $80,884
16.922 Equitable Sharing Program $72,283
84.367 Improving Teacher Quality State Grants $49,097
93.276 Drug-Free Communities Support Program Grants $30,419
97.044 Assistance to Firefighters Grant $29,225
84.010 Title I Grants to Local Educational Agencies $26,906
15.916 Outdoor Recreation_acquisition, Development and Planning $19,967
84.365 English Language Acquisition State Grants $11,989
84.424 Student Support and Academic Enrichment Program $10,000
45.310 Grants to States $8,352
97.042 Emergency Management Performance Grants $4,685
20.600 State and Community Highway Safety $4,526
93.069 Public Health Emergency Preparedness $2,046
84.173 Special Education_preschool Grants $152