Finding Text
MATERIAL WEAKNESSES 2022-001 - Procurement, Suspension and Debarment Federal Program Information: US Department of Agriculture - ALN# - 10.555/10.559/10.582 - Child Nutrition Cluster Criteria: The following CFR(s) apply to this finding: 2 CFR 200.514(c), 2 CFR section 200.305(b)(3). Condition: During audit procedures, it was identified that the Unit was not completing procurement documentation for all purchases being made outside of the Food Directors Management Contract. Cause: The Unit does not have the necessary internal controls over compliance. Effect: Not completing this documentation could result in purchasing from vendors who have been debarred. Identification of Questioned Costs: None identified. Context: Not all of the samples tested had the appropriate procurement form attached. Repeat Finding: This is not a repeat finding. Recommendation: It is recommended that the Unit implement internal control processes and procedures to ensure that federal procurement form is completed for any vendors used outside of the Food Directors Management Contract. Views of Responsible Officials and Corrective Action Plan: Please see the Corrective Action Plan issued by the Green Mountain Unified School District.