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Updated Annual Micro-Purchase Self-Certification Notification to TEA
The 2022-2023 LEA Micro-purchase Self-Certification notification to TEA is now available for submission in the EDGAR Forms Smartsheet WorkApp. This form must be submitted annually due to eligibility potentially changing on a yearly basis. The form has been streamlined and contains no attachments. Auditors and fiscal monitors will verify eligibility and compliance during fiscal reviews of federal funds.
LEAs may certify by grant year (July 1 - June 30) or by the LEA’s fiscal year. The self-certification must be submitted to TEA through the online system by October 1 to be retroactive back to the start of the grant/fiscal year. Self-certifications submitted to TEA after October 1 of the current grant/fiscal year will not go into effect until the date it is submitted to TEA and any procurements started prior to the submission date must adhere to the standard $10,000 micro-purchase threshold.
The form can be access by authorized LEA users in the EDGAR Forms Smartsheet Workapp, which can be accessed here.
Background
2 CFR §200.320 officially sets the micro-purchase threshold at $10,000 in the aggregate across all federal grant programs for the fiscal or grant year. It also allows the LEA to annually self-certify a higher micro-purchase threshold of up to $50,000 if the LEA:
- is a low-risk auditee for their most recent federal audit; or
- conducts an annual internal risk assessment to identify, mitigate, and manage financial risk.
Note: The annual risk assessment conducted by TEA’s Federal Fiscal Monitoring Division cannot be used to meet this requirement.
The LEA must determine the local threshold based on internal controls, risk, and documented procedures. Note: Due to state Financial Accountability System Resource Guide (FASRG) rules, the LEA may only self-certify a threshold up to $49,999.
If the LEA chooses to self-certify a higher micro-purchase threshold, the LEA must notify TEA annually by submitting this online form and maintain the following information for auditors or monitors.
- Current self-certification of an increased micro-purchase threshold, including a justification and clear identification of the new threshold, documented in local board approved policy;
- Written procurement policies updated to reflect the increased micro-purchase threshold; and
- Proof of eligibility, documented annually, of:
- Low risk level from the LEA’s most recent federal audit, OR
- Annual internal risk assessment conducted by the LEA to identify, mitigate and manage financial risks.
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