Finding 978171 (2023-002)

Significant Deficiency
Requirement
I
Questioned Costs
$1
Year
2023
Accepted
2024-06-24

AI Summary

  • Core Issue: The Crenshaw County Board of Education failed to obtain required price quotations for a $112,617 contract for mobile STEM classroom services.
  • Impacted Requirements: This oversight violates the procurement procedures outlined in the Uniform Guidance, specifically U.S. Code of Federal Regulations Title 2, Part 200.320.
  • Recommended Follow-Up: Ensure compliance with procurement policies and the Uniform Guidance for all future contracts within the small purchase threshold.

Finding Text

The U. S. Code of Federal Regulations Title 2, Part 200.320, of the Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) states that non-Federal entities must have and use documented procurement procedures.  If purchases are made that fall within the small purchase thresholds defined in the Uniform Guidance, price or rate quotations must be obtained from an adequate number of qualified sources.  The Crenshaw County Board of Education (the “Board”) entered into a contract for mobile STEM classroom services for $112,617 that was within the Uniform Guidance small purchase threshold without obtaining price or rate quotations.  The Board did not follow their procurement policies or the Uniform Guidance regarding this purchase.  As a result, the Board did not comply with the Uniform Guidance procurement requirements. The Board should comply with the U. S. Code of Federal Regulations Title 2, Part 200.320 of the Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) when entering into contracts that are within the small purchase threshold.

Categories

Questioned Costs Procurement, Suspension & Debarment

Other Findings in this Audit

  • 401728 2023-002
    Significant Deficiency
  • 401729 2023-002
    Significant Deficiency
  • 401730 2023-002
    Significant Deficiency
  • 978170 2023-002
    Significant Deficiency
  • 978172 2023-002
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
84.010 Title I Grants to Local Educational Agencies $855,595
10.553 School Breakfast Program $534,153
10.559 Summer Food Service Program for Children $409,619
84.287 Twenty-First Century Community Learning Centers $311,520
10.555 National School Lunch Program $199,213
10.558 Child and Adult Care Food Program $190,087
84.367 Improving Teacher Quality State Grants $150,915
84.425 Education Stabilization Fund $112,617
84.358 Rural Education $104,195
84.048 Career and Technical Education -- Basic Grants to States $49,465
84.424 Student Support and Academic Enrichment Program $23,036
84.027 Special Education_grants to States $18,334
84.323 Special Education - State Personnel Development $17,154
84.173 Special Education_preschool Grants $9,841
10.574 Team Nutrition Grants $3,473
96.001 Social Security_disability Insurance $440