Finding Text
Federal Agency: U.S. Department of Agriculture
Pass-Through Entity: California Department of Education
Program Name: Child Nutrition Cluster
Federal Financial Assistance Listing: 10.553, 10.555
Compliance Requirement: I – Procurement, Suspension, and Debarment
Type of Finding: Material Weakness, Material Noncompliance
Criteria or Specific Requirements
Title 2, Code of Federal Regulations (CFR), Part 200, Subpart D, Section 200.318(a) and the District’s board policy number 3230 requires recipients and subrecipients of Federal awards to maintain and use documented procurement procedures that conform to standards identified in Title 2, CFR, Part 200, Subpart D, Section 200.318. This includes the retention of all procurement related documents in connection with federal awards.
Condition
The District was unable to provide procurement documents, including copies of bid documents and quotes from adequate number of qualified sources for sampled covered transactions.
Cause
The condition appears to have materialized due to the District not adhering to its federal procurement policy.
Effect
The District did not comply with general procurement standards required by Title 2, CFR Section 200.318(a) and the District board policy number 3230.
Questioned Costs
There were no questioned costs identified related to the condition identified above.
Context/Sampling
The condition was identified during the course of our review of supporting documents and our inquiry with District’s personnel. Two of two vendors were selected for testing.
Repeat Finding
Yes, see prior year finding 2023-002.
Recommendation
The District should ensure that all federal procurement transactions are aligned with its board policy number 3230. As required under the District’s procurement policy, the District should retain all procurement related documents.