Finding 1225977 (2025-001)

Finding 2025 001 – Procurement Federal Program: Child and Adult Care Food Program Assistance Listing Numbers: 10.558 Federal Agency: U.S. Department of Education Pass Through Entity: Commonwealth of Massachusetts Department of Education Federal Award Identification Number: 13-035-CF-801 Federal Awards Year: 2024-2025 Criteria: 2 CFR 200.318(a) requires entities to maintain and use documented procurement procedures consistent with federal standards. Condition: During the audit of the Organization, we identified the written procurement policy in place did not include all the required elements. Context: The entity did not maintain a written procurement policy that included all the required elements. Cause: The Organization's written procurement policy had not been reviewed and updated to incorporate all Uniform Guidance procurement requirements, including applicable procurement thresholds and federal procurement standards. Effect or Potential Effect: Not maintaining a procurement policy that complies with Uniform Guidance increases the risk of noncompliance with federal procurement requirements and may result in unsupported or questioned costs. Questioned Costs: None identified. Recommendation: The auditee should implement a formal procurement policy in accordance with Uniform Guidance. View of Responsible Officials: Management agrees with the finding. See managements corrective action plan.