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 Award Year: 2024-2025 Fiscal Year Compliance Requirement: Procurement, Suspension and Debarment Type of Finding: Significant Deficiency and Non-Compliance Criteria Title 2, Code of Federal Regulations (CFR), Part 200, Subpart D, Section 200.318(a) 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 contracts for a sampled covered transaction. 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 policy. Questioned Costs There were no questioned costs identified related to the condition identified above. Context/Sampling Total population of 4 transactions were identified and 3 samples were selected haphazardly. Tested resulted in a 100% exception rate which resulted in the remaining 1 transaction from the population being selected for testing. Additional testing of the remaining 1 transaction also resulted in an exception. Repeat Finding No. Recommendation The District should ensure that all federal procurement transactions are aligned with its procurement policy. As required under the District’s procurement policy, the District should retain all procurement related documents.