Finding Text
50000 – Child Nutrition Cluster (Material Weakness, Material Noncompliance)
Federal Program Affected
Federal Agency: U.S. Department of Agriculture
Pass-Through Entity: California Department of Education
Federal Program: Child Nutrition Cluster
Assistance Listing Number: 10.553, 10.555
Compliance Requirement: Procurement, Suspension, and Debarment
Criteria or Specific Requirement
Title 2, Code of Federal Regulations (CFR), Part 200, Subpart D, Section 200.318(a) requires recipients and subrecipients of Federal awards to maintain and use documented procurement procedures that conform to standards identified in Title 2, CFR, Part 200, Subpart D, Section 200.318. This includes the retention of all procurement related documents in connection with federal awards.
Condition
The District was unable to provide procurement documents, including copies of bid documents and contracts for sampled covered transactions.
Questioned Costs
There were no questioned costs identified related to the condition identified above.
Context
The condition was identified during the course of our review of supporting documents and our inquiry with District’s personnel.
Effect
The District did not comply with general procurement standards required by Title 2, CFR Section 200.318(a) and the District board policy number 3230.
Cause
The condition appears to have materialized due to the District not adhering to its federal procurement policy.
Repeat Finding
No.
Recommendation
The District should ensure that all federal procurement transactions are aligned with its board policy number 3230. As required under the District’s procurement policy, the District should retain all procurement related documents.