Finding Text
Program: U.S. Department of Education; Passed through Alabama Department of Education; COVID-19 ? Education Stabilization Fund, Assistance Listing #84.425C, #84.425D and #84.425U, for 10/1/2021 through 9/30/2022. Criteria: For acquisitions exceeding the simplified acquisition threshold, the non-federal entity must use an approved procurement method. Condition: Testing of the Board?s procurement methods disclosed that expenditures for certain services exceeding the simplified acquisition threshold were made, and an approved procurement method was not utilized. Context: This is a condition identified per review of the Board?s compliance with specified requirements using a statistically valid sample. Effect: Proper procurement methods must be utilized, in a manner providing full and open competition. Cause: Increased expenditures for these services resulted in the Board exceeding the simplified acquisition threshold for the first time for the year ended September 30, 2022, and the contract previously in place was continued. Repeat of a Prior-Year Finding: No Recommendation: The Board should use an approved procurement method for these services. View of Responsible Officials: The Board and management agree with this finding.