Finding Text
2024-004 Department of Agriculture, Passed through Minnesota Department of Education Federal
Financial Assistance Listing 10.553/10.555C/10.555/10.559/10.582
Child Nutrition Cluster
Department of Education, Passed through Minnesota Department of Education Federal
Financial Assistance Listing 84.027/84.173
Special Education Cluster
Department of Education, Passed through Minnesota Department of Education Federal
Financial Assistance Listing 84.371C
Comprehensive Literacy Development
Procurement, Suspension and Debarment
Significant Deficiency in Internal Control Over Compliance
Criteria - Uniform Guidance and 2 CFR sections 200.318 through 200.326 set forth the procurement standards
non-federal entities other than states must follow when operating federal programs and the procurement
procedures required.
Condition - In our testing of procurement, suspension and debarment it was identified that the District’s micropurchase
threshold did not satisfy the requirements of 2 CFR sections 200.318 through 200.326.
Cause - Lack of oversight, awareness, or understanding of all of the specific requirements under the Uniform
Guidance and applicable CFR sections, and controls were not adequately designed to ensure compliance with all
of these requirements.
Effect - A lack of compliant policies increases the overall risk of non-compliance.
Questioned Costs - None reported.
Context/Sampling – Overall procurement policy.
Repeat Finding from Prior Years – No.
Recommendation - We recommend that management establish a written policy that is in compliance with all of
the procurement requirements for federal programs as identified in 2 CFR sections 200.318 through 200.326
and maintain adequate supporting documentation and records to document history and methods of
procurement and the procedures performed to comply with these CFR sections.
View of responsible officials - There is no disagreement with the finding.