Finding Text
2023-002 U.S. Department of Agriculture
Passed-through the Commonwealth of Massachusetts’ Department of
Elementary and Secondary Education
Child Nutrition Cluster – ALN 10.553 & 10.555
COVID-19 – Child Nutrition Cluster – ALN 10.555
Significant Deficiency in Internal Controls
Criteria: Per 2 CFR section 200.319, procurements must provide for full and open competition. Per 2 CFR section 200.214, non-federal entities are prohibited from contracting with or making subawards under covered transactions to parties that are suspended or debarred.
Condition: Procurement documentation could not be found in Department files related to purchases of pizza making supplies from a vendor.
Cause: The School experienced turnover during the year and could not locate the appropriate files.
Effect: The District is not in compliance with Federal procurement, suspension and debarment requirements.
Questioned Costs: None
Repeat Finding from Prior Year: Yes; Finding 2022-001.
Recommendation: The School should implement procedures to maintain documentation of all procurement procedures including bidding and suspension and debarment compliance.
Views of Responsible Official: Management agrees with the finding.