Finding 1215356 (2025-007)

Material Weakness Repeat Finding
Requirement
I
Questioned Costs
-
Year
2025
Accepted
2026-05-21
Audit: 401899
Organization: City of New Haven (CT)

AI Summary

  • Core Issue: The Board of Education Finance Office did not verify vendors against the SAM for suspension or debarment before making purchases.
  • Impacted Requirements: This violates 2 CFR Part 200, which mandates verification to ensure compliance with federal procurement rules.
  • Recommended Follow-Up: Review and improve verification processes and documentation practices to ensure compliance with suspension and debarment requirements.

Finding Text

Suspension and Debarment Federal Agency: United States Department of Education Federal Program Name: Special Education Cluster (IDEA) Assistance Listing Number: 84.027 / 84.173 Federal Award Identification Number and Year: HO27A230021 - 2023 (84.027) HO27A240021 - 2024 (84.027) H173A230024 - 2023 (84.173) H173A240024 - 2024 (84.173) Pass-Through Agency: Connecticut State Department of Education Pass-Through Number(s): 12060-SDE64370-20977-2024 12060-SDE64370-20983-2024 12060-SDE64370-20977-2025 12060-SDE64370-20983-2025 Award Period: 7/1/2023-6/30/2025 (2024 Grant) 7/1/2024-6/30/2026 (2025 Grant) Type of Finding: Material Weakness – Other Matter Criteria or specific requirement: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, (Uniform Guidance) requires compliance with provisions of procurement, suspension, and debarment. Non-federal entities are prohibited from contracting with or making subawards under covered transactions to parties that are suspended or debarred. When a non-federal entity enters into a covered transaction with an entity at a lower tier, the nonfederal entity must verify that the entity, as defined in 2 CFR section 180.995 and agency adopting regulations, is not suspended or debarred or otherwise excluded from participating in the transaction. Condition: During our audit, we noted that the Board of Education Finance Office / City Purchasing Department did not have documentation to support that it verified vendors selected for testing against the SAM to ensure that they were not suspended or debarred from federally funded purchases. Questioned costs: None noted. Context: There was no documentation available to show that the proper verification occurred prior to entering into the purchase order or formal agreement for 6 out of 6 selections tested. However, none of the vendors selected for testing were suspended or debarred. Cause: Out of a statistically valid sample of 6 vendors, Board of Education Finance Office / City Purchasing Department could not provide documentation to prove verification that vendors were not suspended or debarred occurred prior to executing the purchase order or formal agreement for all 6 vendors selected. Effect: If procedures to verify that vendors are not suspended or debarred do not occur, the City is at risk for noncompliance as it relates to federal program requirements. Repeat Finding: No Recommendation: We recommend that the Board of Education Finance Office and City Purchasing Department review their suspension and debarment verification processes and related controls to ensure that the verification is occurring, and documentation is properly maintained. Views of responsible officials: Management agrees with this finding.

Corrective Action Plan

Suspension and Debarment Description of Finding 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, (Uniform Guidance) requires compliance with provisions of procurement, suspension, and debarment. During our audit, we noted that the Board of Education Finance Office / City Purchasing Department did not have documentation to support that it verified vendors selected for testing against the SAM to ensure that they were not suspended or debarred from federally funded purchases. Statement of Concurrence or Nonconcurrence Management agrees with the finding. Corrective Action The Board of Education Finance Office, in conjunction with the City Purchasing Department, will review and enhance their processes and controls over the verification that vendors are not suspended or debarred. Name of Contact Person Amilcar Hernandez, Board of Education Chief Financial Officer Projected Completion Date June 30, 2026

Categories

Procurement, Suspension & Debarment Matching / Level of Effort / Earmarking

Other Findings in this Audit

  • 1215260 2025-006
    Material Weakness Repeat
  • 1215261 2025-006
    Material Weakness Repeat
  • 1215262 2025-006
    Material Weakness Repeat
  • 1215263 2025-006
    Material Weakness Repeat
  • 1215264 2025-006
    Material Weakness Repeat
  • 1215265 2025-006
    Material Weakness Repeat
  • 1215266 2025-006
    Material Weakness Repeat
  • 1215267 2025-006
    Material Weakness Repeat
  • 1215268 2025-006
    Material Weakness Repeat
  • 1215269 2025-006
    Material Weakness Repeat
  • 1215270 2025-006
    Material Weakness Repeat
  • 1215271 2025-006
    Material Weakness Repeat
  • 1215272 2025-006
    Material Weakness Repeat
  • 1215273 2025-006
    Material Weakness Repeat
  • 1215274 2025-006
    Material Weakness Repeat
  • 1215275 2025-006
    Material Weakness Repeat
  • 1215276 2025-006
    Material Weakness Repeat
  • 1215277 2025-006
    Material Weakness Repeat
  • 1215278 2025-006
    Material Weakness Repeat
  • 1215279 2025-006
    Material Weakness Repeat
  • 1215280 2025-006
    Material Weakness Repeat
  • 1215281 2025-006
    Material Weakness Repeat
  • 1215282 2025-006
    Material Weakness Repeat
  • 1215283 2025-006
    Material Weakness Repeat
  • 1215284 2025-006
    Material Weakness Repeat
  • 1215285 2025-006
    Material Weakness Repeat
  • 1215286 2025-006
    Material Weakness Repeat
  • 1215287 2025-006
    Material Weakness Repeat
  • 1215288 2025-006
    Material Weakness Repeat
  • 1215289 2025-006
    Material Weakness Repeat
  • 1215290 2025-006
    Material Weakness Repeat
  • 1215291 2025-006
    Material Weakness Repeat
  • 1215292 2025-006
    Material Weakness Repeat
  • 1215293 2025-006
    Material Weakness Repeat
  • 1215294 2025-006
    Material Weakness Repeat
  • 1215295 2025-006
    Material Weakness Repeat
  • 1215296 2025-006
    Material Weakness Repeat
  • 1215297 2025-006
    Material Weakness Repeat
  • 1215298 2025-006
    Material Weakness Repeat
  • 1215299 2025-006
    Material Weakness Repeat
  • 1215300 2025-006
    Material Weakness Repeat
  • 1215301 2025-006
    Material Weakness Repeat
  • 1215302 2025-006
    Material Weakness Repeat
  • 1215303 2025-006
    Material Weakness Repeat
  • 1215304 2025-006
    Material Weakness Repeat
  • 1215305 2025-006
    Material Weakness Repeat
  • 1215306 2025-006
    Material Weakness Repeat
  • 1215307 2025-006
    Material Weakness Repeat
  • 1215308 2025-006
    Material Weakness Repeat
  • 1215309 2025-006
    Material Weakness Repeat
  • 1215310 2025-006
    Material Weakness Repeat
  • 1215311 2025-006
    Material Weakness Repeat
  • 1215312 2025-006
    Material Weakness Repeat
  • 1215313 2025-006
    Material Weakness Repeat
  • 1215314 2025-006
    Material Weakness Repeat
  • 1215315 2025-006
    Material Weakness Repeat
  • 1215316 2025-006
    Material Weakness Repeat
  • 1215317 2025-006
    Material Weakness Repeat
  • 1215318 2025-006
    Material Weakness Repeat
  • 1215319 2025-006
    Material Weakness Repeat
  • 1215320 2025-006
    Material Weakness Repeat
  • 1215321 2025-006
    Material Weakness Repeat
  • 1215322 2025-006
    Material Weakness Repeat
  • 1215323 2025-006
    Material Weakness Repeat
  • 1215324 2025-006
    Material Weakness Repeat
  • 1215325 2025-006
    Material Weakness Repeat
  • 1215326 2025-006
    Material Weakness Repeat
  • 1215327 2025-006
    Material Weakness Repeat
  • 1215328 2025-006
    Material Weakness Repeat
  • 1215329 2025-006
    Material Weakness Repeat
  • 1215330 2025-006
    Material Weakness Repeat
  • 1215331 2025-006
    Material Weakness Repeat
  • 1215332 2025-006
    Material Weakness Repeat
  • 1215333 2025-006
    Material Weakness Repeat
  • 1215334 2025-006
    Material Weakness Repeat
  • 1215335 2025-006
    Material Weakness Repeat
  • 1215336 2025-006
    Material Weakness Repeat
  • 1215337 2025-006
    Material Weakness Repeat
  • 1215338 2025-006
    Material Weakness Repeat
  • 1215339 2025-006
    Material Weakness Repeat
  • 1215340 2025-006
    Material Weakness Repeat
  • 1215341 2025-006
    Material Weakness Repeat
  • 1215342 2025-006
    Material Weakness Repeat
  • 1215343 2025-006
    Material Weakness Repeat
  • 1215344 2025-006
    Material Weakness Repeat
  • 1215345 2025-006
    Material Weakness Repeat
  • 1215346 2025-006
    Material Weakness Repeat
  • 1215347 2025-006
    Material Weakness Repeat
  • 1215348 2025-006
    Material Weakness Repeat
  • 1215349 2025-006
    Material Weakness Repeat
  • 1215350 2025-006
    Material Weakness Repeat
  • 1215351 2025-006
    Material Weakness Repeat
  • 1215352 2025-006
    Material Weakness Repeat
  • 1215353 2025-007
    Material Weakness Repeat
  • 1215354 2025-007
    Material Weakness Repeat
  • 1215355 2025-007
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
10.555 NATIONAL SCHOOL LUNCH PROGRAM $10.90M
93.600 HEAD START $5.48M
10.553 SCHOOL BREAKFAST PROGRAM $4.58M
93.914 HIV EMERGENCY RELIEF PROJECT GRANTS $4.39M
14.900 LEAD HAZARD REDUCTION GRANT PROGRAM $2.75M
20.205 HIGHWAY PLANNING AND CONSTRUCTION $2.52M
93.136 INJURY PREVENTION AND CONTROL RESEARCH AND STATE AND COMMUNITY BASED PROGRAMS $2.20M
16.753 CONGRESSIONALLY RECOMMENDED AWARDS $1.81M
14.218 COMMUNITY DEVELOPMENT BLOCK GRANTS/ENTITLEMENT GRANTS $1.50M
84.215 INNOVATIVE APPROACHES TO LITERACY; PROMISE NEIGHBORHOODS; FULL-SERVICE COMMUNITY SCHOOLS; AND CONGRESSIONALLY DIRECTED SPENDING FOR ELEMENTARY AND SECONDARY EDUCATION COMMUNITY PROJECTS $1.26M
14.241 HOUSING OPPORTUNITIES FOR PERSONS WITH AIDS $1.24M
84.027 SPECIAL EDUCATION GRANTS TO STATES $1.22M
21.029 CORONAVIRUS CAPITAL PROJECTS FUND $1.04M
97.042 EMERGENCY MANAGEMENT PERFORMANCE GRANTS $978,064
84.165 MAGNET SCHOOLS ASSISTANCE $911,001
84.424 STUDENT SUPPORT AND ACADEMIC ENRICHMENT PROGRAM $826,908
84.048 CAREER AND TECHNICAL EDUCATION -- BASIC GRANTS TO STATES $624,998
14.913 HEALTHY HOMES PRODUCTION PROGRAM $539,195
93.323 EPIDEMIOLOGY AND LABORATORY CAPACITY FOR INFECTIOUS DISEASES (ELC) $530,968
93.268 IMMUNIZATION COOPERATIVE AGREEMENTS $413,605
84.367 SUPPORTING EFFECTIVE INSTRUCTION STATE GRANTS (FORMERLY IMPROVING TEACHER QUALITY STATE GRANTS) $374,349
16.738 EDWARD BYRNE MEMORIAL JUSTICE ASSISTANCE GRANT PROGRAM $363,325
84.002 ADULT EDUCATION - BASIC GRANTS TO STATES $310,000
14.231 EMERGENCY SOLUTIONS GRANT PROGRAM $237,687
16.045 COMMUNITY-BASED VIOLENCE INTERVENTION AND PREVENTION INITIATIVE $235,294
84.173 SPECIAL EDUCATION PRESCHOOL GRANTS $145,173
84.425 EDUCATION STABILIZATION FUND $135,850
10.935 URBAN AGRICULTURE AND INNOVATIVE PRODUCTION GRANTS PROGRAM (UAIP) $132,445
84.010 TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES $132,099
10.582 FRESH FRUIT AND VEGETABLE PROGRAM $92,666
93.994 MATERNAL AND CHILD HEALTH SERVICES BLOCK GRANT TO THE STATES $68,750
10.559 SUMMER FOOD SERVICE PROGRAM FOR CHILDREN $61,631
66.312 ENVIRONMENTAL JUSTICE GOVERNMENT-TO-GOVERNMENT (EJG2G) PROGRAM $57,415
93.967 CENTERS FOR DISEASE CONTROL AND PREVENTION COLLABORATION WITH ACADEMIA TO STRENGTHEN PUBLIC HEALTH $54,543
84.041 IMPACT AID $42,431
20.600 STATE AND COMMUNITY HIGHWAY SAFETY $32,607
84.365 ENGLISH LANGUAGE ACQUISITION STATE GRANTS $31,665
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $25,231
10.558 CHILD AND ADULT CARE FOOD PROGRAM $22,675
84.287 TWENTY-FIRST CENTURY COMMUNITY LEARNING CENTERS $21,647
14.239 HOME INVESTMENT PARTNERSHIPS PROGRAM $20,160
66.616 ENVIRONMENTAL AND CLIMATE JUSTICE COMMUNITY CHANGE GRANTS PROGRAM $12,698
14.221 URBAN DEVELOPMENT ACTION GRANTS $4,944
93.137 COMMUNITY PROGRAMS TO IMPROVE MINORITY HEALTH $2,714
84.196 EDUCATION FOR HOMELESS CHILDREN AND YOUTH $1,687
66.046 CLIMATE POLLUTION REDUCTION GRANTS $1,238
90.401 HELP AMERICA VOTE ACT REQUIREMENTS PAYMENTS $1,134
16.710 PUBLIC SAFETY PARTNERSHIP AND COMMUNITY POLICING GRANTS $165