Finding Text
Title 2 U. S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Costs Principles, and Audit Requirements for Federal Awards (Uniform Guidance), specifically the compliance requirements regarding procurement, requires the Board to use specific methods of procurement. The Uniform Guidance, Section 200.320, requires small purchase procedures to be used for securing services, supplies or other property for amounts that exceed the micro-purchase threshold ($10,000.00) but do not exceed the simplified acquisition threshold ($250,000.00) by obtaining quotations from an adequate number of qualified sources. Sealed bids or competitive proposals are required for purchases of services, supplies or other property that exceed the simplified acquisition threshold. The Dallas County Board of Education adopted a policy on November 17, 2016, related to the Uniform Guidance for Federal Awards that requires obtaining price or rate quotes from two or more qualified sources for procurement transactions that exceed the micro-purchase threshold. The Board expended funds from the Education Stabilization Fund for services which exceeded $250,000.00 without obtained sealed bids or competitive proposals. The Board did not have controls in place to ensure compliance with the Uniform Guidance, Section 200.320, or its adopted policy related to the Uniform Guidance for federal awards for these transactions. As a result, the Board did not follow Uniform Guidance Section 200.320 or its adopted policy related to the Uniform Guidance for Federal Awards for these transactions.