Finding Text
2023-003 U.S. Department of Education
Passed-through the Commonwealth of Massachusetts’ Department of
Elementary and Secondary Education
SPED Cluster (IDEA) – ALN 84.027 & 84.173
COVID-19 – SPED Cluster (IDEA) – ALN 84.027X
Significant Deficiency in Internal Controls
Criteria: Per 2 CFR section 200.319, procurements must provide for full and open competition. Per 2 CFR section 200.214, non-federal entities are prohibited from contracting with or making subawards under covered transactions to parties that are suspended or debarred.
Condition: Documentation of the solicitation of quotes for one purchase totaling $16,700 could not be found in Department files. Also, a written determination related to a sole source procurement totaling $15,460 was not in the Department files.
Cause: The School does not have proper internal controls to ensure all procurements are properly documented.
Effect: The District is not in compliance with Federal procurement, suspension and debarment requirements.
Questioned Costs: None
Repeat Finding from Prior Year: No
Recommendation: The School should implement procedures to maintain documentation of all procurement procedures including bidding and suspension and debarment compliance.
Views of Responsible Official: Management agrees with the finding.