City of BisbeeLocal Government

2020-001 Documentation Requirements of 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 sub recipients. Condition: While it appears the City 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: City management was not aware of the requirement. Effect: The City was not in compliance with Uniform Guidance requirements. Recommendation: We recommend the City review the Uniform Guidance requirements and ensure their written policies and procedures are updated and in compliance with the Uniform Guidance.