CITY OF CLARKSON

REFERENCE NUMBER 2019-006 Waste and Waste Disposal Systems for Rural Communities ? CFDA 10.760 Material Weakness ? Written Procedures Criteria: Part 200 of Title 2 of the U.S. Code of Federal Regulations titled, Uniform Administrative Requirements, Cost Principles and Audit Requirements for Federal Awards, requires written procedures for payments, procurement, allowability of costs, compensation and travel costs when using federal funds. Condition: The District?s policies and procedures were not in accordance with federal requirements. Questioned Costs: None. Context: This was noted during a review of procedures. Effect: The District could have not followed the Uniform Administrative Guidance Cause: The District had not updated its procedures for the requirements. Recommendation: The District should adopt the required procedures. Views of Responsible Officials and Planned Corrective Actions: The City will implement the procedures.

Planned Corrective Action for Finding #2019-006 relating to the Waste and Waste Disposal Systems for Rural Communities ? CFDA 10.760 Per discussion with Scotty Gore, City Clerk, on 3/25/2021: Management understands and appreciates the necessity of written procedures for payments, procurement, allowability of costs, compensation and travel costs when using federal funds. The City will review and update the written procedures to ensure they are in accordance with the requirements of Uniform Guidance. We plan to accomplish this no later than June 30, 2021.