Finding 1102257 (2024-002)

- Repeat Finding
Requirement
I
Questioned Costs
-
Year
2024
Accepted
2025-03-06
Audit: 344981
Organization: City of West Haven, Ct (CT)

AI Summary

  • Core Issue: The City’s procurement standards are missing key elements required by federal regulations (2 CFR sections 200.318-200.326).
  • Impacted Requirements: Noncompliance risks for federal funding due to inadequate procurement policies.
  • Recommended Follow-Up: Review and update procurement policies to align with federal standards; management has initiated this process for fiscal year 2023-2024.

Finding Text

Program All Federal Programs Criteria The City must comply with procurement standards set out at 2 CFR sections 200.318 through 200.326 within the Uniform Guidance. Condition The City’s procurement standards do not include all the essential elements as outlined in 2 CFR sections 200.318 through 200.326. Questioned costs None noted. Context Although the City did not have a policy in place in conformity with the federal Uniform Guidance criteria, the City did follow their procedures as it relates to the contracts under the procurements applicable to the City’s major programs. Effect The City is at risk for noncompliance for expenditures of federal monies as it relates to federal procurement. Cause The Purchasing department staffing levels and timing of new hires did not allow for a complete review and update of the City’s purchasing policy. Recommendation We recommend that the City review its formal procurement policies and make necessary changes to comply with each of the criteria as set out in 2 CFR sections 200.318 through 200.326. Views of responsible official and planned corrective actions Management agrees with this finding as applies to the entirety of fiscal year 2023-2024. A comprehensive Purchasing Policy which includes all the essential elements as outlined in 2 CFR sections 200.318 through 200.326 was issued during the fiscal year 2023-2024. The Policy states that “The City of West Haven procurement process is guided by the Federal Code of Federal Regulations (“CFR”) sections 200.317 through 200.326.” The Purchasing Policy serves as a comprehensive guide for employees, clearly outlining the required procedures for acquiring goods, services, and equipment necessary for City operations. The City’s procurement process adheres to local ordinances, state statutes, tribal laws, and federal regulations, including the City Charter and Code (Section 42) and CFR Sections 200.318-200.326. Furthermore, the Purchasing Department continuously monitors the performance of the procurement program to ensure compliance with all applicable regulations. Any employee inquiries or concerns regarding procurement processes should be directed to the Purchasing Department or the Finance Director.

Categories

Procurement, Suspension & Debarment Equipment & Real Property Management

Other Findings in this Audit

Programs in Audit

ALN Program Name Expenditures
84.010 Title I Grants to Local Educational Agencies $2.88M
10.553 School Breakfast Program $1.33M
97.044 Assistance to Firefighters Grant $984,181
84.367 Supporting Effective Instruction State Grants (formerly Improving Teacher Quality State Grants) $277,758
84.424 Student Support and Academic Enrichment Program $210,220
10.582 Fresh Fruit and Vegetable Program $175,000
84.048 Career and Technical Education -- Basic Grants to States $153,870
10.560 State Administrative Expenses for Child Nutrition $145,731
10.555 National School Lunch Program $111,251
16.922 Equitable Sharing Program $87,157
66.202 Congressionally Mandated Projects $79,882
84.173 Special Education Preschool Grants $67,183
84.425 Education Stabilization Fund $63,509
84.196 Education for Homeless Children and Youth $60,000
97.042 Emergency Management Performance Grants $36,845
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $30,613
21.027 Coronavirus State and Local Fiscal Recovery Funds $28,361
84.002 Adult Education - Basic Grants to States $20,000
16.738 Edward Byrne Memorial Justice Assistance Grant Program $18,774
10.935 Urban Agriculture and Innovative Production $13,283
10.649 Pandemic Ebt Administrative Costs $9,786
84.365 English Language Acquisition State Grants $9,000
14.218 Community Development Block Grants/entitlement Grants $7,860
84.027 Special Education Grants to States $5,000
66.818 Brownfields Multipurpose, Assessment, Revolving Loan Fund, and Cleanup Cooperative Agreements $3,033
93.074 Hospital Preparedness Program (hpp) and Public Health Emergency Preparedness (phep) Aligned Cooperative Agreements $100