Finding Text
2022-003 Department of Agriculture, Passed through North Dakota Department of Public Instruction Federal Financial Assistance Listing/CFDA Number 10.553/10.555/10.555C/10.555S/10.559 Child Nutrition Cluster Procurement, Suspension, and Debarment Material Noncompliance and Material Weakness in Internal Control over Compliance Criteria - Uniform Guidance and 2 CFR 200.317 through 200.327 set forth the standards non-federal entities other than states must follow when operating federal programs. Condition - In our testing of procurement, suspension, and debarment, it was identified that the District did not satisfy the requirements of 2 CFR 200.317 through 200.327. The District did not comply with requirements of the grant for procurement of food service related services. Cause - Lack of oversight, awareness, or understanding of all of the specific requirements under Uniform Guidance and applicable CFR sections, and controls were not adequately designed to ensure compliance with all of these requirements. Effect - Lack of noncompliance to federal requirements increases overall risk on non-compliance. Questioned Costs - None reported. Context/Sampling - All food service contracts were selected for testing. Repeat Finding from Prior Years - Yes Recommendation - We recommend that management establish controls to follow all applicable requirements under Uniform Guidance and applicable CFR sections. View of Responsible Officials - There is no disagreement with the audit finding.