Finding 976713 (2023-003)

Significant Deficiency
Requirement
I
Questioned Costs
-
Year
2023
Accepted
2024-06-07

AI Summary

  • Core Issue: The School lacks proper internal controls for documenting procurement processes, leading to non-compliance with federal requirements.
  • Impacted Requirements: Failure to meet 2 CFR sections 200.319 and 200.214 regarding competition and contracting with suspended or debarred parties.
  • Recommended Follow-Up: Implement procedures to ensure all procurement documentation, including bids and compliance checks, is properly maintained.

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.

Categories

Procurement, Suspension & Debarment

Other Findings in this Audit

  • 400262 2023-002
    Significant Deficiency Repeat
  • 400263 2023-002
    Significant Deficiency Repeat
  • 400264 2023-002
    Significant Deficiency Repeat
  • 400265 2023-002
    Significant Deficiency Repeat
  • 400266 2023-003
    Significant Deficiency
  • 400267 2023-003
    Significant Deficiency
  • 400268 2023-003
    Significant Deficiency
  • 400269 2023-003
    Significant Deficiency
  • 400270 2023-003
    Significant Deficiency
  • 400271 2023-003
    Significant Deficiency
  • 976704 2023-002
    Significant Deficiency Repeat
  • 976705 2023-002
    Significant Deficiency Repeat
  • 976706 2023-002
    Significant Deficiency Repeat
  • 976707 2023-002
    Significant Deficiency Repeat
  • 976708 2023-003
    Significant Deficiency
  • 976709 2023-003
    Significant Deficiency
  • 976710 2023-003
    Significant Deficiency
  • 976711 2023-003
    Significant Deficiency
  • 976712 2023-003
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
21.027 Coronavirus State and Local Fiscal Recovery Funds $1.23M
84.425 Education Stabilization Fund $204,717
32.009 Emergency Connectivity Fund Program $100,800
10.555 National School Lunch Program $92,175
84.027 Special Education_grants to States $48,734
10.553 School Breakfast Program $37,756
16.607 Bulletproof Vest Partnership Program $6,792
84.365 English Language Acquisition State Grants $4,837
84.367 Improving Teacher Quality State Grants $4,695
84.424 Student Support and Academic Enrichment Program $3,805
84.010 Title I Grants to Local Educational Agencies $834
84.173 Special Education_preschool Grants $381