PAWNEE COUNTY, KANSAS

Finding 2020-001 - No Written Policies and Procedures over Federal Awards CONDITION: Written policies and procedures over federal awards should be in place as required by 2 CFR 200 Subparts D and E (2 CFR Sections 200.300 and 200.400, respectively). CRITERIA: Written polices and procedures over federal awards were not noted in the county's policies. CAUSE: County was unaware written policies and procedures specifically over federal awards were required. POTENTIAL EFFECT OF CONDITION: Federal awards not expended in accordance with county policies. RECOMMENDATION: Recommend management and governing body adopt policies and procedures over federal awards and update the county's policies. CLIENT RESPONSE: Management is in agreement with this finding and will update the county's policies to include policies and procedures over federal awards.

Finding 2020-001 - No Written Policies and Procedures over Federal Awards County has not been subject to the single audit requirements in prior periods and management and the governing body were not aware of the requirements in 2 CFR 200 Subparts D and E (2 CFR Sections 200.300 and 200.400, respectively). Management is currently in the process of updating the county's policies to include policies and procedures over federal awards to be approved by the governing body.