FAC Explorer

Finding 3087 (2022-004)

- Repeat Finding
Requirement
I
Questioned Costs
-
Year
2022
Accepted
2023-12-01
Audit: 5029
Organization: City of West Haven, Ct (CT)
Auditor: Pkf O'Connor Davies LLP

AI Summary

  • Core Issue: The City’s procurement standards lack essential elements required by federal regulations (2 CFR sections 200.318-326).
  • Impacted Requirements: Noncompliance risks for federal funding due to inadequate procurement policies.
  • Recommended Follow-Up: The City should update its procurement policies to align with federal criteria, as agreed by management.

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 Uniform Guidance. Condition The City’s procurement standards do not include 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 did not allow for 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 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. The City will update the purchasing policy to include the CFR requirements.

Categories

Procurement, Suspension & Debarment

Other Findings in this Audit

Programs in Audit

ALN Program Name Expenditures
84.425 Education Stabilization Fund $4.90M
84.010 Title I Grants to Local Educational Agencies $2.96M
84.027 Special Education_grants to States $1.76M
10.553 School Breakfast Program $1.42M
97.044 Assistance to Firefighters Grant $628,830
10.555 National School Lunch Program $408,109
84.367 Improving Teacher Quality State Grants $332,124
21.019 Coronavirus Relief Fund $258,917
84.424 Student Support and Academic Enrichment Program $186,902
14.218 Community Development Block Grants/entitlement Grants $176,954
84.048 Career and Technical Education -- Basic Grants to States $154,763
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $138,349
10.560 State Administrative Expenses for Child Nutrition $109,226
16.922 Equitable Sharing Program $77,637
10.928 Emergency Watershed Protection Program - Floodplain Easements Ð Disaster Relief Appropriations Act $44,868
84.002 Adult Education - Basic Grants to States $30,000
10.582 Fresh Fruit and Vegetable Program $24,917
93.074 Hospital Preparedness Program (hpp) and Public Health Emergency Preparedness (phep) Aligned Cooperative Agreements $19,643
10.935 Urban Agriculture and Innovative Production $19,496
84.173 Special Education_preschool Grants $17,388
17.225 Unemployment Insurance $12,352
84.365 English Language Acquisition State Grants $10,000
10.649 Pandemic Ebt Administrative Costs $8,589
21.027 Coronavirus State and Local Fiscal Recovery Funds $7,070
97.042 Emergency Management Performance Grants $2,753
93.575 Child Care and Development Block Grant $750