Audit 388875

Finding Identification 2025 – 001 Federal – Child Nutrition Cluster #50000 Federal Program Information U.S. Department of Agriculture Award Year: 2024-25 Assistance Listing Number: 10.555 Passed Through: California Department of Education Criteria or Specific Requirement Districts must, to the maximum extent practicable, purchase commodities produced in the United States and food products processed in the United States substantially using commodities produced in the United States (Federal Regulation 7 CFR 210.21(d)). Condition During our expenditure testing, we found that the District did not have a Buy American Statement on file for the primary vendors used to supply food and food products for the District’s child nutrition program. Effect The District is not in compliance with 7 CFR 210.21(d). Cause Clerical oversight for 2024-25. As soon as the exception was found, the Director of the Child Nutrition Program contacted the vendors in October 2025 and the Buy American Statement for all vendors is now on file. Questioned Costs Not determined. Identification of Repeat Finding This audit finding is not a repeat of a finding in the immediately prior audit. Recommendation The District should continue to ensure all vendors who supply food and food products for the District’s child nutrition program comply with the Buy American Statement. Views of responsible officials and planned corrective actions The District agrees with this finding.