Finding Text
United States Department of Agriculture Federal Assistance Listing Number 10.558 Child and Adult Care Food Program Criteria or specific requirement: Procurement and Suspension and Debarment (2 CFR 200.214, 2 CFR 200.318) Non-Federal entities are subject to the non-procurement debarment and suspension regulations implementing Executive Orders 12549 and 12689, 2 CFR part 180. The regulations in 2 CFR part 180 restrict awards, subawards, and contracts with certain parties that are debarred, suspended, or otherwise excluded from or ineligible for participation in Federal assistance programs or activities. The non-Federal entity must have and use documented procurement procedures, consistent with State, local, and tribal laws and regulations and the standards of this section, for the acquisition of property or services required under a Federal award or subaward. Condition: Procurement records were not maintained and the Organization's procurement policy was not in compliance with Uniform Guidance. Questioned Costs: None Context: A sample of one vendor was tested out of the total population of 10 vendors. Procurement procedures were not completed for the one vendor. The sampling methodology used is not and is not intended to be statistically valid. Effect: Purchases of goods or services were made that may not have been obtained in the most effective manner or in compliance with Uniform Guidance. Cause: The Organization did not have proper oversight to ensure procurement procedures were completed. Identification as a Repeat Finding: Not a repeat finding. Recommendation: We recommend implementing procurement policies that comply with the Uniform Guidance and procedures to ensure procurement requirements as required by grantors are being met. Views of Responsible Officials and Planned Corrective Actions: Management concurs with findings and plans to implement the recommendations above. Starting in August 2023, SADCCF will notify potential bidders of the opportunity to bid on the USDA meal program by radio announcement.