Finding 1228558 (2025-001)

Material Weakness Repeat Finding
Requirement
I
Questioned Costs
-
Year
2025
Accepted
2026-09-01

AI Summary

  • Core Issue: The School failed to conduct a competitive procurement process for one vendor, violating federal requirements.
  • Impacted Requirements: Non-compliance with 2 CFR section 200.319, which mandates full and open competition in procurement.
  • Recommended Follow-up: The School should establish and enforce procedures to ensure proper procurement practices for all contracts.

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, 10.559 & 10.582 Material Weakness in Internal Controls Over Compliance and Compliance Finding Criteria: Per 2 CFR section 200.319, procurements must provide for full and open competition. Condition: A competitive procurement process was not performed for one vendor selected for testing. Cause: The School did not adhere to its policy regarding performing appropriate procurement procedures for all vendors. Effect: The District is not in compliance with Federal procurement requirements. Perspective Information: The condition above was noted for 1 of 8 vendors selected for testing and appears to be an isolated instance. Questioned Costs: Questioned costs could not be determined as the costs related to the contract appeared to be allowable and reasonable for the grant award. Repeat Finding from Prior Year: Yes, Finding 2024-003 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.

Corrective Action Plan

Condition: A competitive procurement process was not performed for one vendor selected for testing. Corrective Action Planned: The District has reviewed procurement procedures related to the Child Nutrition Program and has taken corrective action to ensure compliance with federal procurement requirements under 2 CFR 200.318-200.326. All food service vendors are now procured through appropriate procurement procedures, including solicitation and documentation of vendor selection as required by federal regulations. The District will maintain procurement records including solicitations, bids or quotes received, vendor selection documentation, contracts, invoices, and payment records. The Business Office will work with the Food Service Department to ensure that all future procurements under federal programs follow required federal, state and local procurement standards. Staff responsible for procurement will be reminded of documentation and competitive bidding requirements. Procurement documentation will be periodically reviewed by the Business Office to ensure ongoing compliance. Anticipated Completion Date: Implemented March 1, 2026 Contact: Nancy J. Konisky, Business Manager

Categories

Procurement, Suspension & Debarment Material Weakness School Nutrition Programs

Other Findings in this Audit

  • 1228554 2025-001
    Material Weakness Repeat
  • 1228555 2025-001
    Material Weakness Repeat
  • 1228556 2025-001
    Material Weakness Repeat
  • 1228557 2025-001
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
10.553 SCHOOL BREAKFAST PROGRAM $370,558
84.010 TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES $257,734
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $238,357
84.425 EDUCATION STABILIZATION FUND $185,003
10.555 NATIONAL SCHOOL LUNCH PROGRAM $78,099
10.559 SUMMER FOOD SERVICE PROGRAM FOR CHILDREN $38,719
10.582 FRESH FRUIT AND VEGETABLE PROGRAM $21,251
84.027 SPECIAL EDUCATION GRANTS TO STATES $20,252
84.196 EDUCATION FOR HOMELESS CHILDREN AND YOUTH $19,908
84.367 SUPPORTING EFFECTIVE INSTRUCTION STATE GRANTS (FORMERLY IMPROVING TEACHER QUALITY STATE GRANTS) $12,564
84.424 STUDENT SUPPORT AND ACADEMIC ENRICHMENT PROGRAM $3,143
84.173 SPECIAL EDUCATION PRESCHOOL GRANTS $199