Finding Text
2022-001 Federal Agency: United States Department of Agriculture Federal Program Name: Child Nutrition Cluster Assistance Listing Number: 10.555/10.553 Federal Award Identification Number and Year: N/A Pass-Through Agency: State of Connecticut Department of Education Pass-Through Number(s): 12060-SDE64370-20560;12060-SDE64370-23085;12060-SDE64370-20508 Award Period: July 1, 2021, through June 30, 2022 Type of Finding: ? Significant Deficiency in Internal Control over Compliance ? Other Matters (Noncompliance) Criteria or specific requirement: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (UG) requires compliance with the provisions of procurement, suspension, and debarment. Condition: During our testing, the Board of Education did not retain supporting documentation of required quotes for small purchases in accordance with UG for two of the seven vendors sampled. Questioned costs: $34,023 Context: Total expenditures for the program were $1,369,925. Cause: Expenditures were related to emergency purchases brought about by supply chain issues but reasoning was not properly documented. Effect: Expenditures could be disallowed for failure to properly document the procurement decisions for goods and services in accordance with UG. Repeat Finding: No. Section III ? Findings and Questioned Costs ? Major Federal Programs (Continued) Recommendation: We recommend the Board of Education follow the revised procurement policy effective January 1, 2022, and provide supporting documentation for all sole source vendor transactions. Views of responsible officials: There is no disagreement with the audit finding.