ELMSFORD UNION FREE SCHOOL DISTRICT

U.S. Department of Agriculture ? Passed-through the NYS Education Department School Breakfast Program; CFDA No. 10.553; Grant Period ? Fiscal Year Ended June 30, 2019 National School Lunch Program (Cash Assistance); CFDA No. 10.555; Grant Period ? Fiscal Year Ended June 30, 2019 National School Lunch Program (Non-Cash Food Distribution); CFDA No. 10.555; Grant Period ? Fiscal Year Ended June 30, 2019 Significant Deficiency Criteria: According to Uniform Guidance Section 200.317 Procurement by States, non-federal entities other than states are required to follow the procurement standards set out in Section 200.318 through 200.326, which include using their own documented procurement policies and procedures, which reflect all applicable state and local laws and regulations, provided that they conform to applicable Federal statutes, and the Uniform Guidance standards contained in those sections. Condition: The District did not update their procurement policies and procedures to reflect the standards set forth in the Uniform Guidance Section 200.317. Cause: The District had some turnover in the business office and was not aware of the July 1, 2018 deadline for updating their procurement policies and procedures as set forth in the Uniform Guidance. Effect: The District?s purchases were not made in accordance with the procurement standards outlined in the Uniform Guidance. Recommendation: We recommend the District develop written procurement policies and procedures that contain all the required information contained in the Uniform Guidance, to ensure their purchases under federal awards are made in compliance with the Uniform Guidance. District?s Response: The District?s response is included in their corrective action plan.

CORRECTIVE ACTION ? The District is working towards compliance of their procurement policies and procedures with language referring to the Uniform Guidance. The District has also reviewed sample procedures developed by New York State ASBO. This procedure manual has been reviewed by District Administration and Purchasing Agent in an effort to adopt and implement a District specific manual by the end of the 2019/20 school year. ANTICPATED COMPLETION DATE ? June 2020 PARTY RESPONSIBLE ? Heidi Hohlfeld, Treasurer and Linda Carlin, Assistant Superintendent of Finance & Operations.