Finding Text
Finding 2023-001: Paper/Chemical Product Contract
Federal Agency: U.S. Department of Agriculture
Federal Program Name: Child Nutrition Cluster
Assistance Listing Number: 10.553/10.555/10.559/10.582
Compliance Requirement: Procurement, Suspension and Debarment
Award Period: Fiscal Year 2023
Criteria or specific requirement: Non-federal entities other than states, including those operating
federal programs as subrecipients of states, must follow the procurement standards set out at 2
CFR sections 200.318 through 200.326.
Condition/Context: The Board did not follow the established procurement policy for their
paper/chemical contract.
Questioned Costs: Undetermined
Cause: The Board allowed prior bid contract to expire.
Effect: The Board did not have a competitively bid contract in place during fiscal year 2023 for
paper/chemical products.
Repeat Finding: No
Recommendation: We recommend following the Board’s established procurement policy
providing for competitive bid.
Views of Responsible Officials: The Board has addressed this finding. Beginning in December
2023, the Board has entered into a contract with a vendor that was awarded the competitive bid
for paper/chemical products.