Finding Text
Federal Agency: Department of the Treasury, Department of Health and Human Services
Federal Program Name: Coronavirus State and Local Fiscal Recovery Funds, Substance Abuse and Mental Health Services Projects of Regional and National Significance
Listing Number: 21.027, 93.243
Federal Award Identification Number and Year: H79TI080926, 2023
Pass-Through Agency: City of Hartford, Career Resources Inc.
Pass-Through Number: C2212
Award Period: 2023
Type of Finding: Significant Deficiency in Internal Control over Compliance and Other Matters
Criteria or Specific Requirement: The Organization must comply with procurement standards set out at 2 CFR sections 200.318 through 200.326 within Uniform Guidance.
Condition: The procurement policy and conflict of interest policy of the Organization do not include the essential elements as outlined in 2 CFR sections 200.318 through 200.326.
Questioned costs: None
Context: We reviewed the procurement policy and conflict of interest policy of the Organization and noted that the policies do not include the essential compliance elements as outlined in 2 CFR sections 200.318 through 200.326.
Cause: Management was unaware of the restrictive requirements of the new procurement standards.
Effect: With the absence of a compliant policy, the Organization is at risk for noncompliance as it relates to federal procurement.
Repeat Finding: No
Recommendation: We recommend that the Organization review its procurement policy and conflict of interest policy and make necessary changes to comply with the criteria as set out in 2 CFR sections 200.318 and 200.326.
Views of Responsible Officials: There is no disagreement with the audit finding.