Finding Text
CONDITION: During a review of three (3) selected procurement contracts entered into by the Northern Cambria School District, it was noted that the contracts did not contain the required terms and conditions for non-federal entity contracts. CRITERIA: In accordance with Section 2 CFR 200.237 Subpart D regarding post federal award requirements, contracts entered into by non-federal agencies must contain the applicable terms and conditions described in Appendix II to Subpart D. CAUSE: School District personnel inadvertently did not include the required terms and conditions in the selected contracts procured with federal funding. EFFECT: The Northern Cambria School District did not comply with the requirements of Section 2 CFR 200.237 Subpart D regarding post federal award requirements for contracts entered into by non-federal agencies which require these contracts to contain the applicable terms and conditions described in Appendix II to Subpart D. QUESTIONED COST: $1,575,366 (Eber HVAC-$1,475,100), (Advanced Office Systems-$26,851), (McGraw-Hill Education-$73,415). RECOMMENDATION: I am recommending that the management of the School District utilize the SAM.gov website for determining whether contractors/vendors are debarred or suspended from participating in federal assistance programs on all future applicable contract awards to ensure compliance with Section 2 CFR 200.214 of the Uniform Guidance. VIEWS OF RESPONSIBLE OFFICIALS: Management of the School District has reviewed the above noted finding and recommendation and have developed a corresponding ‘Corrective Action Plan’ to address this matter (See Corrective Action Plan).