Finding Text
Federal Agency: U.S. Department of Agriculture
Federal Program Title: Child Nutrition Cluster
Assistance Listing Numbers: 10.553, 10555
Federal Award Program Year: July 1, 2022 – July 30, 2023
Pass-Through Agency: Arizona Department of Education
Pass-Through Number: 07-84-09-001
Type of Finding: Other matter
Compliance Requirement: Procurement and Suspension and Debarment
Criteria: Non-federal entities other than states, including those operating federal
programs as subrecipients of states, must follow the procurement standards set out
at 2 CFR sections 200.318 through 200.326.
Condition: The School’s policy governing procurement requirements for the
purchase of goods or services when the aggregate dollar amount is greater than
$10,000 but less than $100,000 was not followed.
Questionable Costs: None reportable
Context: Two vendors with purchases over $10,000 and under $100,000 were selected
for testing and no price/rate quotes were obtained for one of the vendors.
Effect: Purchases of goods or services were made that may not have been obtained
in the most effective manner or in compliance with Uniform Guidance.
Cause: The School did not adequately monitor purchases from its vendors to ensure
compliance with it policies.
Identification as a Repeat Finding: Not a repeat finding
Recommendation: All purchases should be monitored by the purchasing and grant
management departments to ensure that the purchases are in compliance with the
School’s procurement policies.