FAC Explorer

Finding 1102332 (2024-001)

-
Requirement
I
Questioned Costs
$1
Year
2024
Accepted
2025-03-06
Audit: 345044
Organization: Essex North Shore Agricultural and Technical School District (MA)
Auditor: Roselli Clark and Associates

AI Summary

  • Core Issue: The School awarded contracts to two vendors without following the required procurement process.
  • Impacted Requirements: This violates Federal procurement rules outlined in 2 CFR section 200.319, which mandate full and open competition.
  • Recommended Follow-Up: The School should establish procedures to ensure compliance with procurement requirements for all relevant contracts.

Finding Text

2024-001 U.S. Department of Agriculture Passed-through the Commonwealth of Massachusetts’ Department of Elementary and Secondary Education Child Nutrition Cluster – ALN 10.553 & 10.555 (includes COVID-19 funding) Criteria: Per 2 CFR section 200.319, procurements must provide for full and open competition. Condition: Two vendors were awarded a contract without an appropriate procurement process. Cause: The School relied on State procurement exemptions which do not apply to Federal procurements. Effect: The District is not in compliance with Federal procurement requirements. Questioned Costs: $40,311 Repeat Finding from Prior Year: No. Recommendation: The School should implement procedures to perform procurement procedures on all applicable contracts for goods and services. Views of Responsible Official: Management agrees with the finding.

Categories

Questioned Costs Procurement, Suspension & Debarment School Nutrition Programs

Other Findings in this Audit

Programs in Audit

ALN Program Name Expenditures
84.425 Education Stabilization Fund $809,536
10.555 National School Lunch Program $80,698
84.048 Career and Technical Education -- Basic Grants to States $68,484
10.553 School Breakfast Program $21,715
84.027 Special Education Grants to States $18,523
84.424 Student Support and Academic Enrichment Program $11,414
84.367 Supporting Effective Instruction State Grants (formerly Improving Teacher Quality State Grants) $7,880
84.010 Title I Grants to Local Educational Agencies $6,463