FAC Explorer

Finding 399163 (2023-005)

- Repeat Finding
Requirement
I
Questioned Costs
-
Year
2023
Accepted
2024-05-31
Audit: 307732
Organization: City of West Haven, Ct (CT)
Auditor: Pkf O'Connor Davies LLP

AI Summary

  • Core Issue: The City’s procurement standards are missing key elements required by federal guidelines (2 CFR sections 200.318-200.326).
  • Impacted Requirements: Noncompliance risks for federal funding due to inadequate procurement policies.
  • Recommended Follow-Up: The City should revise 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 the 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
84.010 Title I Grants to Local Educational Agencies $2.94M
10.553 School Breakfast Program $992,701
84.367 Improving Teacher Quality State Grants $269,342
84.424 Student Support and Academic Enrichment Program $221,349
84.027 Special Education_grants to States $182,871
10.582 Fresh Fruit and Vegetable Program $174,997
10.560 State Administrative Expenses for Child Nutrition $152,824
84.048 Career and Technical Education -- Basic Grants to States $137,852
10.555 National School Lunch Program $122,250
84.196 Education for Homeless Children and Youth $120,000
16.922 Equitable Sharing Program $113,691
14.218 Community Development Block Grants/entitlement Grants $99,811
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $71,982
84.425 Education Stabilization Fund $59,140
10.935 Urban Agriculture and Innovative Production $41,830
97.042 Emergency Management Performance Grants $38,909
84.002 Adult Education - Basic Grants to States $30,000
21.027 Coronavirus State and Local Fiscal Recovery Funds $28,361
97.044 Assistance to Firefighters Grant $22,120
84.173 Special Education_preschool Grants $17,388
90.401 Help America Vote Act Requirements Payments $10,671
10.649 Pandemic Ebt Administrative Costs $8,787
84.365 English Language Acquisition State Grants $6,250