Finding Text
Child Nutrition - Procurement
Information on Federal Program: Child Nutrition Cluster (National School Lunch
Program, School Breakfast Program, Summer Food Service Program for Children, and
Food Distribution (Assistance Listing No. 10.553, Assistance Listing No. 10.555 and
Assistance Listing No. 10.559) passed through New York State Education Department.
Criteria: 2 CFR Section 200.213 stipulates that no awards, subawards, or contracts be
awarded to parties that are debarred, suspended, or otherwise excluded from or ineligible
for participation in Federal assistance programs or activities.
Condition: During our testing, we noted that the District is not documenting the annual
verification of the eligibility of vendors to participate in Federal assistance programs.
Questioned Cost: None. Cause: The District did not maintain documentation as to the consideration and annual
review of a vendor’s eligibility to participate in Federal assistance programs.
Effect: The District is not in compliance with 2 CFR Section 200.213. As a result
vendors that are not eligible for participation in Federal assistance programs or activities
could be paid with federal dollars or the District could be overpaying for goods and
services.
Repeat Finding: Yes
Recommendation: We recommend that the District review the requirements of 2 CFR
Section 200.213 and ensure that an annual review of the eligibility of potential vendors to
participate in Federal assistance programs or activities is performed prior to engaging in
and disbursing funds to the vendor.
Views of the Responsible Officials and Planned Corrective Actions: The District will
review and update procedures to document this review.
Perspective Information: As part of follow-up to finding 2022-002 we noted that the
District reviewed vendors charged to other federal programs but did not verify for the
Child Nutrition cluster.