Finding Text
Federal Agency: United State Department of Agriculture
Federal Program: Child Nutrition Cluster
Pass-Through Agency: Massachusetts State Department of Elementary and Secondary Education
Pass-Through Number(s): 12-338-1
Assistance Listing Numbers: 10.553, 10.555
Type of Finding:
• Significant Deficiency in Internal Control Over Compliance
• Other Matters
Compliance Requirement: Procurement, Suspension & Debarment
Criteria or specific requirement: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award requires compliance with the provisions of procurement, suspension, and debarment. The Town should have internal controls designed to ensure compliance with those provisions.
Condition: The District was unable to provide documentation that procurement occurred in compliance with federal requirements. In addition, the District did not maintain supporting documentation that vendors were not suspended or debarred.
Questioned Costs: None
Context: 3 of the 5 contracts tested did not contain the history of the procurement transaction to support it was in compliance with federal requirements. In addition, documentation to support the vendors were not suspended or debarred were maintained for any of the 5 contracts tested
Cause: The District did not maintain supporting documentation to support procurement and suspension and debarment compliance.
Effect: Noncompliance with federal procurement, suspension, and debarment compliance requirements.
Recommendation: We recommend the District implement controls that ensure adherence to the procurement and suspension and debarment requirements of the Uniform Guidance.
Views of responsible officials: There is no disagreement with the audit finding.