CITY OF CIMARRON, KANSAS

EIN: 486008917

UEI: GSA_MIGRATION

Data as of August 25, 2026

CITY OF CIMARRON, KANSAS2 audit years1 findings
2
Audit Years
1
Total Findings
0
Repeat Findings

FY 2021-12-31

Management decision deadline — for entities that funded this organization

The FAC accepted this audit on September 12, 2022. Under 2 CFR 200.521(d), a pass-through entity that provided federal funds to this organization for this audit period must issue a management decision on these findings by March 12, 2023 (1262 days ago).

What is a management decision? →
2021-001
Procurement & Suspension/Debarment

The City does not have a written procurement policy required by the Uniform Guidance. The lack of written procedures did not result in any material noncompliance, fraud, or abuse with respect to the major program. Criteria: In accordance with 2 CFR Section 200.319(c), non-federal entities must have written procedures for procurement transactions. Such policy should incorporate all requirements within 2 CFR 200.318 through 200.326 of the Uniform Guidance. Cause: The City was unaware of the requirements required by the Uniform Guidance. The City?s procurement policy does not incorporate all requirements of 2 CFR Section 200.318 through 200.326 of the Uniform Guidance. Effect: An important component of internal controls is the existence of operating policies and procedures and that they are clearly understood and communicated. Without clear written policies and procedures, there is a higher risk of noncompliance with program requirements. Recommendation: Management should determine the scope of written policies needed for compliance with all federal programs and develop policies and procedures to comply with the Uniform Guidance. View of Responsible Officials and Planned Corrective Actions: City personnel agree with the finding and will attempt to implement the recommendation. Condition: The City does not have a written procurement policy required by the Uniform Guidance. The lack of written procedures did not result in any material noncompliance, fraud, or abuse with respect to the major program. Criteria: In accordance with 2 CFR Section 200.319(c), non-federal entities must have written procedures for procurement transactions. Such policy should incorporate all requirements within 2 CFR 200.318 through 200.326 of the Uniform Guidance. Cause: The City was unaware of the requirements required by the Uniform Guidance. The City?s procurement policy does not incorporate all requirements of 2 CFR Section 200.318 through 200.326 of the Uniform Guidance. Effect: An important component of internal controls is the existence of operating policies and procedures and that they are clearly understood and communicated. Without clear written policies and procedures, there is a higher risk of noncompliance with program requirements. Recommendation: Management should determine the scope of written policies needed for compliance with all federal programs and develop policies and procedures to comply with the Uniform Guidance. View of Responsible Officials and Planned Corrective Actions: City personnel agree with the finding and will attempt to implement the recommendation.

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Full finding narrative

U.S. Department of Transportation Significant Deficiency 2021-001: Reconstruct Apron and Taxilane and Airport Fueling System CFDA No. 20.106 Grant Period: Year Ended December 31, 2021 Condition: The City does not have a written procurement policy required by the Uniform Guidance. The lack of written procedures did not result in any material noncompliance, fraud, or abuse with respect to the major program. Criteria: In accordance with 2 CFR Section 200.319(c), non-federal entities must have written procedures for procurement transactions. Such policy should incorporate all requirements within 2 CFR 200.318 through 200.326 of the Uniform Guidance. Cause: The City was unaware of the requirements required by the Uniform Guidance. The City?s procurement policy does not incorporate all requirements of 2 CFR Section 200.318 through 200.326 of the Uniform Guidance. Effect: An important component of internal controls is the existence of operating policies and procedures and that they are clearly understood and communicated. Without clear written policies and procedures, there is a higher risk of noncompliance with program requirements. Recommendation: Management should determine the scope of written policies needed for compliance with all federal programs and develop policies and procedures to comply with the Uniform Guidance. View of Responsible Officials and Planned Corrective Actions: City personnel agree with the finding and will attempt to implement the recommendation. Condition: The City does not have a written procurement policy required by the Uniform Guidance. The lack of written procedures did not result in any material noncompliance, fraud, or abuse with respect to the major program. Criteria: In accordance with 2 CFR Section 200.319(c), non-federal entities must have written procedures for procurement transactions. Such policy should incorporate all requirements within 2 CFR 200.318 through 200.326 of the Uniform Guidance. Cause: The City was unaware of the requirements required by the Uniform Guidance. The City?s procurement policy does not incorporate all requirements of 2 CFR Section 200.318 through 200.326 of the Uniform Guidance. Effect: An important component of internal controls is the existence of operating policies and procedures and that they are clearly understood and communicated. Without clear written policies and procedures, there is a higher risk of noncompliance with program requirements. Recommendation: Management should determine the scope of written policies needed for compliance with all federal programs and develop policies and procedures to comply with the Uniform Guidance. View of Responsible Officials and Planned Corrective Actions: City personnel agree with the finding and will attempt to implement the recommendation.

Corrective Action Plan

U.S. DEPARTMENT OF TRANSPORTATION SIGNIFICANT DEFICIENCY 2021-001: Reconstruct Apron and Taxilane and Airport Fueling Station CFDA 20.106 Condition and Context: The City does not have a written procurement policy required by the Uniform Guidance. The lack of written procedures did not result in any material noncompliance, fraud, or abuse with respect to the major program. Criteria: In accordance with 2 CFR Section 200.319(c), non-federal entities must have written procedures for procurement transactions. Such policy should incorporate all requirements within 2 CFR 200.318 through 200.326 of the Uniform Guidance. Cause: The City was unaware of the requirements required by the Uniform Guidance. The City?s procurement policy does not incorporate all requirements of 2 CFR Section 200.318 through 200.326 of the Uniform Guidance. Effect: An important component of internal controls is the existence of operating policies and procedures and that they are clearly understood and communicated. Without clear written policies and procedures, there is a higher risk of noncompliance with program requirements. Recommendation: Management should determine the scope of written policies needed for compliance with all federal programs and develop policies and procedures to comply with the Uniform Guidance. Grantee Response: City personnel agree with the finding and will attempt to implement the recommendation.

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