Finding 951899 (2023-004)

Child Nutrition Cluster – 10.555 – National School Lunch Program, 10.559 – Summer Food Service Program for Children, 10.553 – School Breakfast Program – Procurement, Suspension, and Debarment Criteria or specific requirement Procurement methods used must adhere to the standards at 2 CFR 200.320, and, per the District’s Child Nutrition Programs Procurement Plan, any purchases over the small purchase threshold require formal procurement methods. Condition One procurement was tested for the Food Service Program, and it was found to not have followed the District’s procurement plan. Context During testing, it was determined that a procurement for the Food Service Program in the amount of $32,609 did not use formal procurement methods. Cause Staff involved with approving the purchase believed that it would fall under the small purchase threshold because, per the quotes that were received, the individual unit price of the models that were being considered were less than that amount. However, multiple units of the selected model were ultimately purchased, which led to the procurement being over the threshold. Effect Small purchase (informal) procurement methods were used; however, formal procurement methods should have been used since the purchase exceeded the small purchase threshold. Recommendation The District should ensure that it follows its procurement policy for all applicable transactions. Views of responsible officials and planned corrective actions See Corrective Action Plan.