EIN: 396033756
UEI: GSA_MIGRATION
Audited by: CLIFTONLARSONALLEN LLP
Oversight agency: 84 [Department of Education]
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Data as of August 31, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on December 6, 2020. Under 2 CFR 200.521(d), a pass-through entity that provided federal funds to this organization for this audit period must issue a management decision on these findings by June 6, 2021 (1913 days ago).
What is a management decision? →FAC accepted this audit on January 5, 2020 — management decision was due July 5, 2020.
The District procured its food service contractor through competitive proposals during the 2018-19 fiscal year; however, the District was unable to provide us with the original signed contract, Board of Education approval, or any other supporting documentation used identify who the District requested proposals from and what criteria was used to award the contract. Criteria: Uniform Guidance establishes methods of procurement (?200.320) related to federal programs which must be complied with by the District. Since the anticipated contract exceeded the Simplified Acquisition Threshold, procurement by competitive proposal was required and procurement records should include, at a minimum, the basis for contractor selection and the basis for award cost. Context: Personal services payments to the food service contractor totaled $567,167 of the $649,582 of general disbursements within its food service special revenue fund. Cause:The District received only one bid during the competitive proposal process which it accepted. The District did not realize that despite receiving only one proposal, documentation supporting the competitive process and the decision to accept the proposal should be retained in accordance with Uniform Guidance. Effect: Without adequate procurement records, federal and state agencies could potentially question if the contract was awarded without competition since only one bid was received by the District. Questioned costs:There are no questioned costs as the Child Nutrition Cluster is not a cost-reimbursement grant and the payments to the vendor were reviewed and approved by the District prior to payment. Recommendation: We recommend the District review present policies and procedures, including the retention of sufficient support related to procurements to ensure it complies with the methods of procurement (?200.320) standards in Uniform Guidance. Procurement records should include some form of cost or price analysis, along with the basis of for the contractor selected, especially in situations when the District receives only one bid. View of responsible officials:There is no disagreement with the audit finding. Please refer to the management response in the District?s corrective action plan.
Show full finding ▾Hide full finding ▴2019-002 Child Nutrition Cluster Federal Program:Child Nutrition Cluster School Breakfast Program (CFDA Number 10.553) National School Lunch Program (CFDA Number 10.555) Type of Finding:Federal awards compliance finding Significant deficiency over compliance Compliance Requirements:Procurement Condition: The District procured its food service contractor through competitive proposals during the 2018-19 fiscal year; however, the District was unable to provide us with the original signed contract, Board of Education approval, or any other supporting documentation used identify who the District requested proposals from and what criteria was used to award the contract. Criteria: Uniform Guidance establishes methods of procurement (?200.320) related to federal programs which must be complied with by the District. Since the anticipated contract exceeded the Simplified Acquisition Threshold, procurement by competitive proposal was required and procurement records should include, at a minimum, the basis for contractor selection and the basis for award cost. Context: Personal services payments to the food service contractor totaled $567,167 of the $649,582 of general disbursements within its food service special revenue fund. Cause:The District received only one bid during the competitive proposal process which it accepted. The District did not realize that despite receiving only one proposal, documentation supporting the competitive process and the decision to accept the proposal should be retained in accordance with Uniform Guidance. Effect: Without adequate procurement records, federal and state agencies could potentially question if the contract was awarded without competition since only one bid was received by the District. Questioned costs:There are no questioned costs as the Child Nutrition Cluster is not a cost-reimbursement grant and the payments to the vendor were reviewed and approved by the District prior to payment. Recommendation: We recommend the District review present policies and procedures, including the retention of sufficient support related to procurements to ensure it complies with the methods of procurement (?200.320) standards in Uniform Guidance. Procurement records should include some form of cost or price analysis, along with the basis of for the contractor selected, especially in situations when the District receives only one bid. View of responsible officials:There is no disagreement with the audit finding. Please refer to the management response in the District?s corrective action plan.
The District understands the need to properly document procurement efforts in accordance with Uniform Guidance and State Single Audit Guidelines. In the future, the District will retain their documentation to support their procurement efforts for federal and state grants.
FAC accepted this audit on January 3, 2019 — management decision was due July 3, 2019.
FAC accepted this audit on February 8, 2018 — management decision was due August 8, 2018.
FAC accepted this audit on March 30, 2017 — management decision was due September 30, 2017.
GSA_MIGRATION
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GSA_MIGRATION
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