EIN: 264411969
UEI: MEAAZJWFMRG7
Data as of August 23, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on March 11, 2024. Under 2 CFR 200.521(d), a pass-through entity that provided federal funds to this organization for this audit period must issue a management decision on these findings by September 11, 2024 (712 days ago).
What is a management decision? →Finding Criteria – A component of compliance relating to federal awards is maintaining records sufficient to detail the history of procurement. These records will include, but are not necessarily limited to, the following: Rationale for the method of procurement, selection of contract type, contractor selection or rejection, and the basis for the contract price. Condition Found – The District used federal ESSER funds to make eligible grant purchases greater than $22,500 and did not obtain/document at least three public bids. Cause of the Finding – The District was under the false notion that purchases made through the Commonwealth of Pennsylvania’s cooperative purchasing program COSTARS satisfied compliance requirement of quote/bid requirements for federal purchases. Effect of the Finding – The District was not in compliance with procurement requirements for federal funds. Questioned Costs – Purchases made under the false notion that COSTARS satisfied three-bid requirement total $44,619 (2% of total ESSERS expense). Recommendations - Documentation is key for all federal purchases. A purchase price from cooperative purchasing programs can be considered one competitive price proposal and cannot replace a procurement process. Advertise when appropriate, obtain adequate quote/bid information from three vendors, and thoroughly document the “reason” and “cost analysis” of sole source noncompetitive procurement exceptions. Management’s Response - The district will follow the policy for quotation/bid requirements for federal purchases made by the district and when cooperative purchasing programs are utilized. The district will continue to thoroughly document purchases that meet sole source criteria.
Show full finding ▾Hide full finding ▴Finding Criteria – A component of compliance relating to federal awards is maintaining records sufficient to detail the history of procurement. These records will include, but are not necessarily limited to, the following: Rationale for the method of procurement, selection of contract type, contractor selection or rejection, and the basis for the contract price. Condition Found – The District used federal ESSER funds to make eligible grant purchases greater than $22,500 and did not obtain/document at least three public bids. Cause of the Finding – The District was under the false notion that purchases made through the Commonwealth of Pennsylvania’s cooperative purchasing program COSTARS satisfied compliance requirement of quote/bid requirements for federal purchases. Effect of the Finding – The District was not in compliance with procurement requirements for federal funds. Questioned Costs – Purchases made under the false notion that COSTARS satisfied three-bid requirement total $44,619 (2% of total ESSERS expense). Recommendations - Documentation is key for all federal purchases. A purchase price from cooperative purchasing programs can be considered one competitive price proposal and cannot replace a procurement process. Advertise when appropriate, obtain adequate quote/bid information from three vendors, and thoroughly document the “reason” and “cost analysis” of sole source noncompetitive procurement exceptions. Management’s Response - The district will follow the policy for quotation/bid requirements for federal purchases made by the district and when cooperative purchasing programs are utilized. The district will continue to thoroughly document purchases that meet sole source criteria.
We were under the false notion that purchases made through the Commonwealth of Pennsylvania’s cooperative purchasing program (COSTAR) satisfied compliance of quote/bid requirements of federal purchases. We will follow our policy for federal purchases. When federal money is utilized, we will document three vendor quote/bid, rationale of procurement, selection of contractor, and basis of price. The district will continue to document sole source noncompetitive procurement exceptions. The District will implement the above procedure immediately.
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