Finding Text
Federal Agency: U.S Department of Housing and Urban Development Federal Program Name: Emergency Solutions Grant Program Assistance Listing Number: 14.231 Pass-Through Agencies: State of Connecticut Department of Housing and City of New Haven, Connecticut Pass-Through Numbers: CAPO 60210084, CAPO 40220089, and CAPO 40210089 Award Period: Various dates ending between May 18, 2022 and September 30, 2022 Type of Finding: * Significant Deficiency in Internal Control over Compliance * Material Noncompliance (Modified Opinion) 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 Organization?s procurement policy does not include the essential restrictive terminology requirements as outlined in 2 CFR sections 200.318 through 200.326. Questioned costs: None noted Context: Although the Organization did not have a policy in place with the restrictive terminology requirements as detailed in Uniform Guidance, the Organization did follow the federal procedures as it relates to the contracts under the procurements applicable to the Organization?s major program. Cause: The Organization was unaware of the restrictive terminology requirements required as part 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: This was not a repeat finding. Recommendation: We recommend that the Organization review its formal procurement policies and make necessary changes to comply with the terminology requirements as set out in 2 CFR sections 200.318 and 200.326. Views of responsible officials: There is no disagreement with the audit finding.