TRUSSVILLE CITY BOARD OF EDUCATION

2019-001: Procurement by small purchase procedures Federal agency: U.S. Department of Education Pass-through agency: Alabama State Department of Education Title: Special Education (IDEA) Cluster CFDA Number: 84.027, 84.173 Award Year: 2018-2019 Award Number: 16-9100059, 16-9100039 Criteria: 2 CFR 200.303 requires the Board to establish and maintain internal controls over compliance with federal awards. For purchases subject to procurement by small purchase procedures, 2 CFR 200.320 requires the Board to obtain price or rate quotations from an adequate number of qualified sources. Condition and Perspective: During the year ended September 30, 2019, the Board incurred $151,498 in costs for multiple professional services, each below the simplified acquisition threshold; however, portions of these services were only available from a single source. Cause: Management was not aware that professional services, which are exempt from State bid laws, were subject to the small purchase procedures under 2 CFR 200.320. Effect: The Board did not obtain multiple quotations or document sole source information for professional services below the simplified acquisition threshold. Questioned Cost: Amount of questioned costs could not be determined. Recommendation: The Board should review the professional services paid with federal funds and ensure that the methods of procurement are in compliance with 2 CFR 200.320. Management?s response: Management will ensure that all services paid for with federal funds will comply with 2 CFR 200.320.