Finding 1222838 (2025-002)

Material Weakness Repeat Finding
Requirement
I
Questioned Costs
-
Year
2025
Accepted
2026-07-02
Audit: 406398
Organization: City of West Haven, Ct (CT)

AI Summary

  • Core Issue: The City’s procurement standards are missing key elements required by federal guidelines.
  • Impacted Requirements: Compliance with 2 CFR sections 200.318 through 200.326 is not fully met, risking noncompliance with federal funding.
  • Recommended Follow-Up: Update procurement policies to align with federal criteria and ensure proper documentation for vendor verification.

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. In addition, the City did not retain adequate documentation for verification that vendors were not suspended or debarred parties. Questioned costs None noted. Context Although the City’s policy is not in conformity with all sections the federal Uniform Guidance criteria, the City did follow the established purchasing procedures for purchases for the City’s major programs. With respect to the verification that vendors are not suspended or debarred, the City provided documentation that vendors were reviewed on SAM.gov, but the documentation did not provide evidence of that there were no active exclusion records. Effect The City is at risk for noncompliance for expenditures of federal monies as it relates to federal procurement. Cause Unknown. Recommendation We recommend that the City update the procurement policies to include each of the criteria as set out in 2 CFR sections 200.318 through 200.326. We also recommend that the City retain documentation to support the verification check for suspended or debarred vendors. Views of responsible official and planned corrective actions The City agrees with the finding.

Corrective Action Plan

Finding 2025-002 Procurement and Suspension and Debarment (Compliance) – 2020 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. In addition, the City did not retain adequate documentation for verification that vendors were not suspended or debarred parties. Corrective Action Plan Although the City was performing the review, the report from the SAM.gov website being maintained by the City to document said review did not provide evidence that there were no active exclusion records. Under the direction of the Finance Director working with the Senior Buyer / Analyst, this Procurement procedure and policy have been updated and distributed to the appropriate individuals. Adherence to this policy and procedure will be monitored by the Finance Director and the Internal Auditor.

Categories

Procurement, Suspension & Debarment

Other Findings in this Audit

  • 1222800 2025-002
    Material Weakness Repeat
  • 1222801 2025-002
    Material Weakness Repeat
  • 1222802 2025-002
    Material Weakness Repeat
  • 1222803 2025-002
    Material Weakness Repeat
  • 1222804 2025-002
    Material Weakness Repeat
  • 1222805 2025-002
    Material Weakness Repeat
  • 1222806 2025-002
    Material Weakness Repeat
  • 1222807 2025-002
    Material Weakness Repeat
  • 1222808 2025-002
    Material Weakness Repeat
  • 1222809 2025-002
    Material Weakness Repeat
  • 1222810 2025-002
    Material Weakness Repeat
  • 1222811 2025-002
    Material Weakness Repeat
  • 1222812 2025-002
    Material Weakness Repeat
  • 1222813 2025-002
    Material Weakness Repeat
  • 1222814 2025-002
    Material Weakness Repeat
  • 1222815 2025-002
    Material Weakness Repeat
  • 1222816 2025-002
    Material Weakness Repeat
  • 1222817 2025-002
    Material Weakness Repeat
  • 1222818 2025-002
    Material Weakness Repeat
  • 1222819 2025-002
    Material Weakness Repeat
  • 1222820 2025-002
    Material Weakness Repeat
  • 1222821 2025-002
    Material Weakness Repeat
  • 1222822 2025-002
    Material Weakness Repeat
  • 1222823 2025-002
    Material Weakness Repeat
  • 1222824 2025-002
    Material Weakness Repeat
  • 1222825 2025-002
    Material Weakness Repeat
  • 1222826 2025-002
    Material Weakness Repeat
  • 1222827 2025-002
    Material Weakness Repeat
  • 1222828 2025-002
    Material Weakness Repeat
  • 1222829 2025-002
    Material Weakness Repeat
  • 1222830 2025-002
    Material Weakness Repeat
  • 1222831 2025-002
    Material Weakness Repeat
  • 1222832 2025-002
    Material Weakness Repeat
  • 1222833 2025-002
    Material Weakness Repeat
  • 1222834 2025-002
    Material Weakness Repeat
  • 1222835 2025-002
    Material Weakness Repeat
  • 1222836 2025-002
    Material Weakness Repeat
  • 1222837 2025-002
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
84.010 TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES $2.98M
84.027 SPECIAL EDUCATION GRANTS TO STATES $1.94M
10.553 SCHOOL BREAKFAST PROGRAM $1.00M
10.683 NATIONAL FISH AND WILDLIFE FOUNDATION $338,875
10.928 EMERGENCY WATERSHED PROTECTION PROGRAM - FLOODPLAIN EASEMENTS – DISASTER RELIEF APPROPRIATIONS ACT $334,639
84.367 SUPPORTING EFFECTIVE INSTRUCTION STATE GRANTS (FORMERLY IMPROVING TEACHER QUALITY STATE GRANTS) $300,048
10.582 FRESH FRUIT AND VEGETABLE PROGRAM $174,997
84.048 CAREER AND TECHNICAL EDUCATION -- BASIC GRANTS TO STATES $165,242
84.365 ENGLISH LANGUAGE ACQUISITION STATE GRANTS $160,683
10.555 NATIONAL SCHOOL LUNCH PROGRAM $152,300
84.424 STUDENT SUPPORT AND ACADEMIC ENRICHMENT PROGRAM $107,568
66.818 BROWNFIELDS MULTIPURPOSE, ASSESSMENT, REVOLVING LOAN FUND, AND CLEANUP COOPERATIVE AGREEMENTS $80,571
97.137 STATE AND LOCAL CYBERSECURITY GRANT PROGRAM TRIBAL CYBERSECURITY GRANT PROGRAM $80,059
84.173 SPECIAL EDUCATION PRESCHOOL GRANTS $66,799
97.039 HAZARD MITIGATION GRANT $50,658
84.196 EDUCATION FOR HOMELESS CHILDREN AND YOUTH $50,000
97.042 EMERGENCY MANAGEMENT PERFORMANCE GRANTS $21,551
84.425 EDUCATION STABILIZATION FUND $16,425
84.002 ADULT EDUCATION - BASIC GRANTS TO STATES $16,389
16.738 EDWARD BYRNE MEMORIAL JUSTICE ASSISTANCE GRANT PROGRAM $15,195
97.036 DISASTER GRANTS - PUBLIC ASSISTANCE (PRESIDENTIALLY DECLARED DISASTERS) $14,724
93.074 HOSPITAL PREPAREDNESS PROGRAM (HPP) AND PUBLIC HEALTH EMERGENCY PREPAREDNESS (PHEP) ALIGNED COOPERATIVE AGREEMENTS $14,645
14.218 COMMUNITY DEVELOPMENT BLOCK GRANTS/ENTITLEMENT GRANTS $14,363
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $12,466
97.044 ASSISTANCE TO FIREFIGHTERS GRANT $9,820
93.967 CENTERS FOR DISEASE CONTROL AND PREVENTION COLLABORATION WITH ACADEMIA TO STRENGTHEN PUBLIC HEALTH $8,668
10.185 LOCAL FOOD FOR SCHOOLS COOPERATIVE AGREEMENT PROGRAM $8,642
66.202 CONGRESSIONALLY MANDATED PROJECTS $1,400
16.922 EQUITABLE SHARING PROGRAM $1,200