Audit 333385

FY End

2023-12-31

Total Expended

$1.36M

Findings

2

Programs

7

Organization: Kansas Association of Conservation Districts (KS)

Year: 2023 Accepted: 2024-12-18

Auditor: James Gordon & Associates CPA P A

Organization Exclusion Status:

Checking exclusion status...

ID	Ref	Severity	Repeat	Requirement
515609	2023-001	Significant Deficiency	-	I
1092051	2023-001	Significant Deficiency	-	I

ALN	Program	Spent	Major
10.924	Conservation Stewardship Program	$259,477	-
66.460	Nonpoint Source Implementation Grants	$251,500	-
10.069	Conservation Reserve Program	$46,311	-
10.903	Soil Survey	$23,031	-
10.912	Environmental Quality Incentives Program	$15,076	-
10.902	Soil and Water Conservation	$15,045	Yes
10.931	Agricultural Conservation Easement Program	$4,072	-

Contacts

Name	Title	Type
WBPKVHCUP6F2	Dan Meyerhoff	Auditee
7856501330	Jacob Kujath	Auditor
No contacts on file

Notes to SEFA

Title: General Accounting Policies: The accompanying Schedule is presented on a basis which is the same basis of accounting as the financial statement. The information in the Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of the District, it is not intended to and does not present the financial position, changes in net assets, or cash flows of the District. De Minimis Rate Used: Y Rate Explanation: The District has elected to use the 10% de minimis cost rate. The accompanying Schedule of Expenditures of Federal Awards (the Schedule) presents the activity of all federal financial assistance programs for the Kansas Association of Conservation Districts (the District). The reporting District is defined in Note 1 of the District's basic financial statement. Federal financial assistance received directly from federal agencies as well as federal financial assistance passed through other government agencies are included on the Schedule.

Finding Details

Finding 2023-001

2023-001 (Significant Deficiency): Criteria: In accordance with 2 CFR Section 200.319( c) the District must have written procedures for procurement transactions. Condition: The District does not have a written procurement policy as required by the Uniform Guidance. Context: During the audit it was noted tha.t the District lacked a documented procurement policy. Cause: The District did not have an adequate procurement policy Questioned Costs: None Effect: An important component of internal controls and compliance is the existence of operating policies and procedures. Without those, there is a higher risk of noncompliance with program requirements. Repeat Finding: No Recommendation: Management should determine the scope of written policies and procedures to comply with the Uniform Guidance. Views of Responsible Officials (unaudited): Management agrees with the findings and recommendation. The District will update its policies and procedures to ensure they meet the Uniform Guidance Requirements.

Finding 2023-001

2023-001 (Significant Deficiency): Criteria: In accordance with 2 CFR Section 200.319( c) the District must have written procedures for procurement transactions. Condition: The District does not have a written procurement policy as required by the Uniform Guidance. Context: During the audit it was noted tha.t the District lacked a documented procurement policy. Cause: The District did not have an adequate procurement policy Questioned Costs: None Effect: An important component of internal controls and compliance is the existence of operating policies and procedures. Without those, there is a higher risk of noncompliance with program requirements. Repeat Finding: No Recommendation: Management should determine the scope of written policies and procedures to comply with the Uniform Guidance. Views of Responsible Officials (unaudited): Management agrees with the findings and recommendation. The District will update its policies and procedures to ensure they meet the Uniform Guidance Requirements.