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.