BUCKSKIN SANITARY DISTRICTLocal Government

Documentation Requirements in the Uniform Guidance Criteria: Part 200 of the Uniform Guidance outlines uniform administrative requirements, cost principles, and audit requirements for federal awards. Specific documentation requirements include written procedures to implement the cash management requirements, the allowability of costs in accordance with cost principles of the federal awards, the procurement standard followed, the conflict of interest policy, the travel policy, and the documentation of monitoring and risk assessment of subrecipients. Condition: While it appears the District has general written policies and procedures in place, they did not have the written procedures applicable to federal awards as required by the Uniform Guidance. Cause: District management was not aware of the requirements. Effect: The District does not have written policies and procedures for federal awards that comply with Uniform Guidance requirements. Recommendation: We recommend the District review the Uniform Guidance requirements and ensure their written policies and procedures are updated to comply with Uniform Guidance. Client Response: The District will become familiar with the documentation requirements under the Uniform Guidance and develop policies and procedures over federal awards which includes the necessary documentation.

Financial Audit Reporting Criteria: The reporting compliance requirements for the Water and Waste Disposal Systems for Rural Communities, CFDA 10.760 grant with the U.S. Department of Agriculture (USDA) require the District to file the annual audited financial statements with USDA for the fiscal years the grant is in effect. Condition: The District did not file the annual audited financial statements for the fiscal year ending June 30, 2019 with USDA. Cause: The District was not aware of the requirement. Effect: The District was not in compliance with federal program reporting requirements Recommendation: We recommend the District submit the annual audited financial statements to the USDA for fiscal year June 30, 2019 and submit future required annual financial statements during the granting period. Client response: The District will file the annual audited financial reports as required.