The report also criticised the district administration for being lax in shifting the children to the nearest hospital and providing proper treatment.
It said that Saran, where the incident unfolded, was one of the 144 most poorly performing districts in the country and it was brought to the notice of the district magistrate as well as the state authorities.
Singh was sent to the state to prepare a first hand report about the tragedy that claimed the lives of 23 children.
He has recommended setting up of an effective management structure at various levels to prevent such incidents and safe storage and supply of ingredients to school and an emergency medical plan.
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In this case, the report said, food grains and other food items were stored in the house of the head teacher who would issue daily quota of ration to cooks for cooking at school.
According to the report, the principal secretary of Bihar has confirmed that the viscera tests shows the food had been contaminated with organo phosphates.
It said that when the cook brought to the notice of the head teacher, now under police custody, about "peculiar smell" in the oil, she chided her (the cook) by saying the oil was procured from her own house and there was nothing wrong with it. She further ordered the cook to go ahead with the cooking.