Finding 1175205 (2025-001)

Material Weakness Repeat Finding
Requirement
I
Questioned Costs
-
Year
2025
Accepted
2026-02-24

AI Summary

  • Core Issue: The District failed to maintain a Buy American Statement for its primary food vendors, violating federal regulations.
  • Impacted Requirements: Compliance with 7 CFR 210.21(d) regarding the purchase of U.S.-produced commodities.
  • Recommended Follow-Up: Ensure all food vendors have the required Buy American Statements on file moving forward.

Finding Text

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.

Corrective Action Plan

Finding Identification: 2025 – 001 Federal – Child Nutrition Cluster #50000 Name of contact person: Bricki McNulty Corrective Action: Upon identification of the finding, the Child Nutrition Director immediately contacted the Tri-County Co-op to obtain the formal "Buy American" certification and statement for the 2024-25 school year. Upon discovery that a formal statement was not currently on file from the vendors for that specific period, the SFA took proactive measures to secure the appropriate certification for the 2025-26 school year to ensure immediate and future compliance. To prevent a recurrence of this finding, the Child Nutrition Director will be responsible for verifying and obtaining the updated "Buy American" certification from the Tri-County Co-op at the start of every school year. The School Food Authority (SFA) remains committed to purchasing domestic commodities and products to the maximum extent practicable. To support this, the Child Nutrition Director will oversee the continued use of the Buy American Exception Log. This log will be used to document any non-domestic items—such as bananas or other seasonal fruits not grown in the U.S. in sufficient quantities—including the specific justification (availability or price) for each exception. By integrating these steps into our annual administrative calendar, the SFA ensures that all food served in the National School Lunch and Breakfast Programs meets the domestic requirements mandated by 7 CFR 210.21(d). Proposed Completion Date: September 2025

Categories

School Nutrition Programs Procurement, Suspension & Debarment

Programs in Audit

ALN Program Name Expenditures
84.010 TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES $574,075
10.553 SCHOOL BREAKFAST PROGRAM $245,423
84.367 SUPPORTING EFFECTIVE INSTRUCTION STATE GRANTS (FORMERLY IMPROVING TEACHER QUALITY STATE GRANTS) $124,089
84.424 STUDENT SUPPORT AND ACADEMIC ENRICHMENT PROGRAM $31,458
84.027 SPECIAL EDUCATION GRANTS TO STATES $27,149
84.173 SPECIAL EDUCATION PRESCHOOL GRANTS $24,327
10.555 NATIONAL SCHOOL LUNCH PROGRAM $20,416
10.U01 CHILD NUTRITION: OTHER $3,063
84.365 ENGLISH LANGUAGE ACQUISITION STATE GRANTS $3,035
93.575 CHILD CARE AND DEVELOPMENT BLOCK GRANT $1,080
10.558 CHILD AND ADULT CARE FOOD PROGRAM $662
84.425 EDUCATION STABILIZATION FUND $168