Finding Text
Federal agency: U.S. Department of Agriculture
Federal program title: Child Nutrition Cluster
Assistance Listing Number: 10.553, 10.555 and 10.559
Pass-Through Agency: Massachusetts Department of Elementary and Secondary Education
Pass-Through Number(s): 09-100
Award Period: July 1, 2023 – June 30, 2024
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
Compliance Requirements: Procurement
Criteria or Specific Requirement: The federal Office of Management and Budget's Compliance
Supplement requires the examination of procurement files to verify that they document the history of
the procurement.
Condition and Context: For 1 of 6 vendors in our statistically valid sample, a fully signed and executed
contract was not maintained on file.
Questioned Costs: None
Cause: Procedures to obtain and file all fully signed and executed contracts need to be strengthened.
Effect: Internal controls over procurement are not fully documented.
Repeat Finding: No
Recommendation: We recommend procedures to obtain and file all fully signed and executed contracts
be strengthened.
Views of Responsible Officials: Management agrees with the finding.