Finding Text
2025-001 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 Criteria: Per 2 CFR section 200.319, procurements must provide for full and open competition. Condition: The School’s procurement files did not contain documentation regarding competitive procurement procedures for one contract. Cause: The School did not follow its established policy regarding federal procurement as the School relied on State procurement exemptions which do not apply to this award. Effect: The School charged $40,904 to the school lunch fund from this contract that did not adhere to federal procurement requirements which could result in unallowable costs. Questioned Costs: Not determined, as the School has not performed a cost analysis of the contracts. Repeat Finding from Prior Year: Yes, finding 2024-001. Recommendation: The School should adhere to its grant award procedures to perform and document competitive procurement procedures on all applicable contracts for goods and services charged to Federal awards. Views of Responsible Official: Management agrees with the finding.