Finding Text
Finding: 2022-005 Procurement Policy Federal agency: U.S. Department of Agriculture Federal program name: Child Nutrition Cluster Assistance Listing Number: 10.553, 10.555 and 10.559 Federal Award Identification Number and Year: 212MN061N1199- 2022 Pass-Through Agency: Minnesota Department of Education Pass-Through Number(s): 1-213-000 Award Period: June 30, 2022 Type of Finding: Significant Deficiency in Internal Control Over Compliance and Other Matters Condition: During procurement and suspension and debarment testing it was noted that the District did not have a written procurement policy in place. Criteria or Specific Requirement: Title 2 U.S. Code of Federal Regulations ?200.319 states that the entity must have written procedures for procurement transactions and the written procedures must meet the requirements of the regulations. Context: During our testing of two procurement transactions, it was noted that the client does not have a procurement policy in place and that they did not retain quotes from vendors for either transaction. The sample tested was a statistically valid sample. Effect: District is out of compliance with federal procurement requirements. Cause: The District was not aware of the federal requirement. Repeat Finding: 2021-004 Recommendation: We recommend that District implement a procurement policy. Views of Responsible Officials: There is no disagreement with the audit finding Planned Corrective Action: Contact Person: Randy Bergquist, Superintendent Correction Action Planned: A corrective action plan is in place. Anticipated Completion Date: June 30, 2022