Finding Text
Federal Agency: U.S. Department of Agriculture Federal Program Name: Child Nutrition Cluster Assistance Listing Numbers: 10.553, 10.555 and 10.559 Pass-Through Agency: Wisconsin Department of Public Instruction Pass-Through Numbers: 2022-425670-DPI-SB-SEVERE-546, 2022-425670-DPI-NSL-547, 2022-425670-DPI-SK_NSLAE-561, 2022-425670-DPI-SFSP-561 Award Period: 07/01/2021 ? 06/30/2022 Type of Finding: ? Material Weakness in Internal Control Over Compliance Compliance Requirement: Procurement. Criteria or Specific Requirement: Uniform Guidance establishes methods of procurement (?200.320) related to federal programs which must be complied with by the District. Since the anticipated contract exceeded the Simplified Acquisition Threshold, procurement by competitive proposal was required and procurement records should include, at a minimum, the basis for contractor selection and the basis for award cost. Condition: The District procured its food service contractor through competitive proposals during the 2021-22 fiscal year; however, the District was unable to provide us with the original bid documents or other supporting documentation used to identify who the District requested proposals from and what criteria was used to award the contract. Questioned Costs: None. Context: During our testing, it was noted that the District was not able to provide support that the District followed appropriate procurement methods for the awarding of the food service contract for the current year. Cause: The District experienced staff turnover in which current District employees were unable to locate any information regarding the bidding process including cost/price analysis as stated by Uniform Guidance. Effect: Without adequate procurement records, federal and state agencies could potentially question if the contract was awarded with competition since only one bid was received by the District. Repeat Finding: No Recommendation: We recommend the District review present policies and procedures, including the retention of sufficient support related to procurements to ensure it complies with the methods of procurement (?200.320) standards in Uniform Guidance. Procurement records should include some form of cost or price analysis, along with the basis of for the contractor selected. Views of Responsible Officials: Management agrees with this finding.