Finding Text
Finding #2023-004 – Significant Deficiency and Other Non-Compliance. Applicable federal programs: U. S. Department of Agriculture, Assistance Listing #: 10.558 - Child and Adult Care Food Program, Contract #: 176TX332N1099. U. S. Department of Education, Passed through Texas Education Agency, Assistance Listing #: 84.282 - Charter Schools, Contract #’s: U282M160009; U282M170025; U282M190022; S282M200009. Criteria: Procurement – Procurement for federal expenditures must follow the requirements of the Uniform Guidance §200.318, Texas Department of Agriculture (TDA) procurement standards, and the School’s procurement policies.. Condition and context: During our testing of 60 transactions subject to procurement, we noted three instances where the School failed to procure three vendors for the Child and Adult Care Food Program in accordance with its policies and procedures. Cause: The finding occurred as a result of the School’s failure to follow its procurement policy. Effect: Failure to follow the School’s procurement policy, Uniform Guidance and TDA procurement standards could result in the School’s purchase of goods or services at a cost greater than obtained if the competitive procurement policy had been utilized. Questioned Costs: Unknown. Recommendation: Management should provide additional training on the procurement policy to staff with purchasing authority. View of responsible officials: Management agrees with the finding. See Corrective Action Plan.