FAC Explorer

Audit 354099

FY End
2024-12-31
Total Expended
$3.34M
Findings
18
Programs
5
Organization: City of Hays, Kansas (KS)
Year: 2024 Accepted: 2025-04-22
Auditor: Adamsbrown LLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
555591 2024-001 Significant Deficiency - L
555592 2024-001 Significant Deficiency - L
555593 2024-001 Significant Deficiency - L
555594 2024-001 Significant Deficiency - L
555595 2024-001 Significant Deficiency - L
555596 2024-001 Significant Deficiency - L
555597 2024-001 Significant Deficiency - L
555598 2024-001 Significant Deficiency - L
555599 2024-001 Significant Deficiency - L
1132033 2024-001 Significant Deficiency - L
1132034 2024-001 Significant Deficiency - L
1132035 2024-001 Significant Deficiency - L
1132036 2024-001 Significant Deficiency - L
1132037 2024-001 Significant Deficiency - L
1132038 2024-001 Significant Deficiency - L
1132039 2024-001 Significant Deficiency - L
1132040 2024-001 Significant Deficiency - L
1132041 2024-001 Significant Deficiency - L

Programs

ALN Program Spent Major Findings
20.106 Airport Improvement Program, Infrastructure Investment and Jobs Act Programs, and Covid-19 Airports Programs $458,936 Yes 1
20.205 Highway Planning and Construction $144,531 - 0
16.710 Public Safety Partnership and Community Policing Grants $90,000 - 0
20.600 State and Community Highway Safety $4,924 - 0
15.605 Sport Fish Restoration $1,030 - 0

Contacts

Name Title Type
R7J5Y91Z18C1 Kim Rupp Auditee
7856211418 Danielle Hollingshead Auditor
No contacts on file

Notes to SEFA

Title: Basis of Presentation Accounting Policies: Expenditures reported on the schedule are presented on the basis of accounting that demonstrates compliance with the cash basis and budget laws of the State of Kansas, which is a comprehensive basis of accounting other than generally accepted accounting principles. Such expenditures are recognized following the cost principles contained in the Uniform Guidance cost principles, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Pass-through entity identifying numbers are presented where available. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis rate. The accompanying schedule of expenditures of federal awards includes the federal grant activity of City of Hays, Kansas under programs of the federal government for the year ended December 31, 2024. The information in this 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 City, it is not intended to and does not present the financial position of the City.
Title: Other Expenditures Accounting Policies: Expenditures reported on the schedule are presented on the basis of accounting that demonstrates compliance with the cash basis and budget laws of the State of Kansas, which is a comprehensive basis of accounting other than generally accepted accounting principles. Such expenditures are recognized following the cost principles contained in the Uniform Guidance cost principles, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Pass-through entity identifying numbers are presented where available. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis rate. The City did not receive any federal awards in the form of noncash assistance, insurance, loans, or loan guarantees, and incurred no expenditures in relation thereof for the year ended December 31, 2024.
Title: Passenger Facility Charges Accounting Policies: Expenditures reported on the schedule are presented on the basis of accounting that demonstrates compliance with the cash basis and budget laws of the State of Kansas, which is a comprehensive basis of accounting other than generally accepted accounting principles. Such expenditures are recognized following the cost principles contained in the Uniform Guidance cost principles, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Pass-through entity identifying numbers are presented where available. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis rate. The accompanying schedule of passenger facility charges is presented on the cash basis of accounting. The information in the schedule is presented in accordance with the requirements of the Passenger Facility Charge Audit Guide for Public Agencies. Therefore, some amounts presented in the schedule may differ from amounts in or used in the preparation of the basic financial statements. See the notes to the SEFA for chart/table.

Finding Details

Finding 2024-001
Assistance Listing Number – 20.106 (Airport Improvement Program) - Reporting Federal Award Numbers – AIP 3-20-0028-44, AIP 3-20-0028-45, AIP 3-20-0028-46 Criteria or specific requirement Participants in the Airport Improvement Program are required to prepare and submit reports SF-425 – Federal Financial Report and SF-271 – Outlay Report and Request for Reimbursement for Construction Programs, as applicable. The fiscal year end for these grants is September 30, and the reports are due within 90 days of that year end. Condition The City did not complete and submit the required reports within the requested timeframe. Context Of the eight projects that required reporting to be submitted during the period under audit, three of those were not completed in a timely manner. Cause Due to human error, the reports were not prepared and submitted until after the deadline. Effect Reports are required to be submitted to keep the awarding agency informed of the program’s progress. The report is required to be submitted by the deadline so that any potential noncompliance will be addressed in a timely manner. Recommendation We recommend that individuals associated with the Airport Improvement Program add a note to their calendar to remind them of the grant’s fiscal year end and the upcoming deadline. Views of responsible officials See Corrective Action Plan.
Finding 2024-001
Assistance Listing Number – 20.106 (Airport Improvement Program) - Reporting Federal Award Numbers – AIP 3-20-0028-44, AIP 3-20-0028-45, AIP 3-20-0028-46 Criteria or specific requirement Participants in the Airport Improvement Program are required to prepare and submit reports SF-425 – Federal Financial Report and SF-271 – Outlay Report and Request for Reimbursement for Construction Programs, as applicable. The fiscal year end for these grants is September 30, and the reports are due within 90 days of that year end. Condition The City did not complete and submit the required reports within the requested timeframe. Context Of the eight projects that required reporting to be submitted during the period under audit, three of those were not completed in a timely manner. Cause Due to human error, the reports were not prepared and submitted until after the deadline. Effect Reports are required to be submitted to keep the awarding agency informed of the program’s progress. The report is required to be submitted by the deadline so that any potential noncompliance will be addressed in a timely manner. Recommendation We recommend that individuals associated with the Airport Improvement Program add a note to their calendar to remind them of the grant’s fiscal year end and the upcoming deadline. Views of responsible officials See Corrective Action Plan.
Finding 2024-001
Assistance Listing Number – 20.106 (Airport Improvement Program) - Reporting Federal Award Numbers – AIP 3-20-0028-44, AIP 3-20-0028-45, AIP 3-20-0028-46 Criteria or specific requirement Participants in the Airport Improvement Program are required to prepare and submit reports SF-425 – Federal Financial Report and SF-271 – Outlay Report and Request for Reimbursement for Construction Programs, as applicable. The fiscal year end for these grants is September 30, and the reports are due within 90 days of that year end. Condition The City did not complete and submit the required reports within the requested timeframe. Context Of the eight projects that required reporting to be submitted during the period under audit, three of those were not completed in a timely manner. Cause Due to human error, the reports were not prepared and submitted until after the deadline. Effect Reports are required to be submitted to keep the awarding agency informed of the program’s progress. The report is required to be submitted by the deadline so that any potential noncompliance will be addressed in a timely manner. Recommendation We recommend that individuals associated with the Airport Improvement Program add a note to their calendar to remind them of the grant’s fiscal year end and the upcoming deadline. Views of responsible officials See Corrective Action Plan.
Finding 2024-001
Assistance Listing Number – 20.106 (Airport Improvement Program) - Reporting Federal Award Numbers – AIP 3-20-0028-44, AIP 3-20-0028-45, AIP 3-20-0028-46 Criteria or specific requirement Participants in the Airport Improvement Program are required to prepare and submit reports SF-425 – Federal Financial Report and SF-271 – Outlay Report and Request for Reimbursement for Construction Programs, as applicable. The fiscal year end for these grants is September 30, and the reports are due within 90 days of that year end. Condition The City did not complete and submit the required reports within the requested timeframe. Context Of the eight projects that required reporting to be submitted during the period under audit, three of those were not completed in a timely manner. Cause Due to human error, the reports were not prepared and submitted until after the deadline. Effect Reports are required to be submitted to keep the awarding agency informed of the program’s progress. The report is required to be submitted by the deadline so that any potential noncompliance will be addressed in a timely manner. Recommendation We recommend that individuals associated with the Airport Improvement Program add a note to their calendar to remind them of the grant’s fiscal year end and the upcoming deadline. Views of responsible officials See Corrective Action Plan.
Finding 2024-001
Assistance Listing Number – 20.106 (Airport Improvement Program) - Reporting Federal Award Numbers – AIP 3-20-0028-44, AIP 3-20-0028-45, AIP 3-20-0028-46 Criteria or specific requirement Participants in the Airport Improvement Program are required to prepare and submit reports SF-425 – Federal Financial Report and SF-271 – Outlay Report and Request for Reimbursement for Construction Programs, as applicable. The fiscal year end for these grants is September 30, and the reports are due within 90 days of that year end. Condition The City did not complete and submit the required reports within the requested timeframe. Context Of the eight projects that required reporting to be submitted during the period under audit, three of those were not completed in a timely manner. Cause Due to human error, the reports were not prepared and submitted until after the deadline. Effect Reports are required to be submitted to keep the awarding agency informed of the program’s progress. The report is required to be submitted by the deadline so that any potential noncompliance will be addressed in a timely manner. Recommendation We recommend that individuals associated with the Airport Improvement Program add a note to their calendar to remind them of the grant’s fiscal year end and the upcoming deadline. Views of responsible officials See Corrective Action Plan.
Finding 2024-001
Assistance Listing Number – 20.106 (Airport Improvement Program) - Reporting Federal Award Numbers – AIP 3-20-0028-44, AIP 3-20-0028-45, AIP 3-20-0028-46 Criteria or specific requirement Participants in the Airport Improvement Program are required to prepare and submit reports SF-425 – Federal Financial Report and SF-271 – Outlay Report and Request for Reimbursement for Construction Programs, as applicable. The fiscal year end for these grants is September 30, and the reports are due within 90 days of that year end. Condition The City did not complete and submit the required reports within the requested timeframe. Context Of the eight projects that required reporting to be submitted during the period under audit, three of those were not completed in a timely manner. Cause Due to human error, the reports were not prepared and submitted until after the deadline. Effect Reports are required to be submitted to keep the awarding agency informed of the program’s progress. The report is required to be submitted by the deadline so that any potential noncompliance will be addressed in a timely manner. Recommendation We recommend that individuals associated with the Airport Improvement Program add a note to their calendar to remind them of the grant’s fiscal year end and the upcoming deadline. Views of responsible officials See Corrective Action Plan.
Finding 2024-001
Assistance Listing Number – 20.106 (Airport Improvement Program) - Reporting Federal Award Numbers – AIP 3-20-0028-44, AIP 3-20-0028-45, AIP 3-20-0028-46 Criteria or specific requirement Participants in the Airport Improvement Program are required to prepare and submit reports SF-425 – Federal Financial Report and SF-271 – Outlay Report and Request for Reimbursement for Construction Programs, as applicable. The fiscal year end for these grants is September 30, and the reports are due within 90 days of that year end. Condition The City did not complete and submit the required reports within the requested timeframe. Context Of the eight projects that required reporting to be submitted during the period under audit, three of those were not completed in a timely manner. Cause Due to human error, the reports were not prepared and submitted until after the deadline. Effect Reports are required to be submitted to keep the awarding agency informed of the program’s progress. The report is required to be submitted by the deadline so that any potential noncompliance will be addressed in a timely manner. Recommendation We recommend that individuals associated with the Airport Improvement Program add a note to their calendar to remind them of the grant’s fiscal year end and the upcoming deadline. Views of responsible officials See Corrective Action Plan.
Finding 2024-001
Assistance Listing Number – 20.106 (Airport Improvement Program) - Reporting Federal Award Numbers – AIP 3-20-0028-44, AIP 3-20-0028-45, AIP 3-20-0028-46 Criteria or specific requirement Participants in the Airport Improvement Program are required to prepare and submit reports SF-425 – Federal Financial Report and SF-271 – Outlay Report and Request for Reimbursement for Construction Programs, as applicable. The fiscal year end for these grants is September 30, and the reports are due within 90 days of that year end. Condition The City did not complete and submit the required reports within the requested timeframe. Context Of the eight projects that required reporting to be submitted during the period under audit, three of those were not completed in a timely manner. Cause Due to human error, the reports were not prepared and submitted until after the deadline. Effect Reports are required to be submitted to keep the awarding agency informed of the program’s progress. The report is required to be submitted by the deadline so that any potential noncompliance will be addressed in a timely manner. Recommendation We recommend that individuals associated with the Airport Improvement Program add a note to their calendar to remind them of the grant’s fiscal year end and the upcoming deadline. Views of responsible officials See Corrective Action Plan.
Finding 2024-001
Assistance Listing Number – 20.106 (Airport Improvement Program) - Reporting Federal Award Numbers – AIP 3-20-0028-44, AIP 3-20-0028-45, AIP 3-20-0028-46 Criteria or specific requirement Participants in the Airport Improvement Program are required to prepare and submit reports SF-425 – Federal Financial Report and SF-271 – Outlay Report and Request for Reimbursement for Construction Programs, as applicable. The fiscal year end for these grants is September 30, and the reports are due within 90 days of that year end. Condition The City did not complete and submit the required reports within the requested timeframe. Context Of the eight projects that required reporting to be submitted during the period under audit, three of those were not completed in a timely manner. Cause Due to human error, the reports were not prepared and submitted until after the deadline. Effect Reports are required to be submitted to keep the awarding agency informed of the program’s progress. The report is required to be submitted by the deadline so that any potential noncompliance will be addressed in a timely manner. Recommendation We recommend that individuals associated with the Airport Improvement Program add a note to their calendar to remind them of the grant’s fiscal year end and the upcoming deadline. Views of responsible officials See Corrective Action Plan.
Finding 2024-001
Assistance Listing Number – 20.106 (Airport Improvement Program) - Reporting Federal Award Numbers – AIP 3-20-0028-44, AIP 3-20-0028-45, AIP 3-20-0028-46 Criteria or specific requirement Participants in the Airport Improvement Program are required to prepare and submit reports SF-425 – Federal Financial Report and SF-271 – Outlay Report and Request for Reimbursement for Construction Programs, as applicable. The fiscal year end for these grants is September 30, and the reports are due within 90 days of that year end. Condition The City did not complete and submit the required reports within the requested timeframe. Context Of the eight projects that required reporting to be submitted during the period under audit, three of those were not completed in a timely manner. Cause Due to human error, the reports were not prepared and submitted until after the deadline. Effect Reports are required to be submitted to keep the awarding agency informed of the program’s progress. The report is required to be submitted by the deadline so that any potential noncompliance will be addressed in a timely manner. Recommendation We recommend that individuals associated with the Airport Improvement Program add a note to their calendar to remind them of the grant’s fiscal year end and the upcoming deadline. Views of responsible officials See Corrective Action Plan.
Finding 2024-001
Assistance Listing Number – 20.106 (Airport Improvement Program) - Reporting Federal Award Numbers – AIP 3-20-0028-44, AIP 3-20-0028-45, AIP 3-20-0028-46 Criteria or specific requirement Participants in the Airport Improvement Program are required to prepare and submit reports SF-425 – Federal Financial Report and SF-271 – Outlay Report and Request for Reimbursement for Construction Programs, as applicable. The fiscal year end for these grants is September 30, and the reports are due within 90 days of that year end. Condition The City did not complete and submit the required reports within the requested timeframe. Context Of the eight projects that required reporting to be submitted during the period under audit, three of those were not completed in a timely manner. Cause Due to human error, the reports were not prepared and submitted until after the deadline. Effect Reports are required to be submitted to keep the awarding agency informed of the program’s progress. The report is required to be submitted by the deadline so that any potential noncompliance will be addressed in a timely manner. Recommendation We recommend that individuals associated with the Airport Improvement Program add a note to their calendar to remind them of the grant’s fiscal year end and the upcoming deadline. Views of responsible officials See Corrective Action Plan.
Finding 2024-001
Assistance Listing Number – 20.106 (Airport Improvement Program) - Reporting Federal Award Numbers – AIP 3-20-0028-44, AIP 3-20-0028-45, AIP 3-20-0028-46 Criteria or specific requirement Participants in the Airport Improvement Program are required to prepare and submit reports SF-425 – Federal Financial Report and SF-271 – Outlay Report and Request for Reimbursement for Construction Programs, as applicable. The fiscal year end for these grants is September 30, and the reports are due within 90 days of that year end. Condition The City did not complete and submit the required reports within the requested timeframe. Context Of the eight projects that required reporting to be submitted during the period under audit, three of those were not completed in a timely manner. Cause Due to human error, the reports were not prepared and submitted until after the deadline. Effect Reports are required to be submitted to keep the awarding agency informed of the program’s progress. The report is required to be submitted by the deadline so that any potential noncompliance will be addressed in a timely manner. Recommendation We recommend that individuals associated with the Airport Improvement Program add a note to their calendar to remind them of the grant’s fiscal year end and the upcoming deadline. Views of responsible officials See Corrective Action Plan.
Finding 2024-001
Assistance Listing Number – 20.106 (Airport Improvement Program) - Reporting Federal Award Numbers – AIP 3-20-0028-44, AIP 3-20-0028-45, AIP 3-20-0028-46 Criteria or specific requirement Participants in the Airport Improvement Program are required to prepare and submit reports SF-425 – Federal Financial Report and SF-271 – Outlay Report and Request for Reimbursement for Construction Programs, as applicable. The fiscal year end for these grants is September 30, and the reports are due within 90 days of that year end. Condition The City did not complete and submit the required reports within the requested timeframe. Context Of the eight projects that required reporting to be submitted during the period under audit, three of those were not completed in a timely manner. Cause Due to human error, the reports were not prepared and submitted until after the deadline. Effect Reports are required to be submitted to keep the awarding agency informed of the program’s progress. The report is required to be submitted by the deadline so that any potential noncompliance will be addressed in a timely manner. Recommendation We recommend that individuals associated with the Airport Improvement Program add a note to their calendar to remind them of the grant’s fiscal year end and the upcoming deadline. Views of responsible officials See Corrective Action Plan.
Finding 2024-001
Assistance Listing Number – 20.106 (Airport Improvement Program) - Reporting Federal Award Numbers – AIP 3-20-0028-44, AIP 3-20-0028-45, AIP 3-20-0028-46 Criteria or specific requirement Participants in the Airport Improvement Program are required to prepare and submit reports SF-425 – Federal Financial Report and SF-271 – Outlay Report and Request for Reimbursement for Construction Programs, as applicable. The fiscal year end for these grants is September 30, and the reports are due within 90 days of that year end. Condition The City did not complete and submit the required reports within the requested timeframe. Context Of the eight projects that required reporting to be submitted during the period under audit, three of those were not completed in a timely manner. Cause Due to human error, the reports were not prepared and submitted until after the deadline. Effect Reports are required to be submitted to keep the awarding agency informed of the program’s progress. The report is required to be submitted by the deadline so that any potential noncompliance will be addressed in a timely manner. Recommendation We recommend that individuals associated with the Airport Improvement Program add a note to their calendar to remind them of the grant’s fiscal year end and the upcoming deadline. Views of responsible officials See Corrective Action Plan.
Finding 2024-001
Assistance Listing Number – 20.106 (Airport Improvement Program) - Reporting Federal Award Numbers – AIP 3-20-0028-44, AIP 3-20-0028-45, AIP 3-20-0028-46 Criteria or specific requirement Participants in the Airport Improvement Program are required to prepare and submit reports SF-425 – Federal Financial Report and SF-271 – Outlay Report and Request for Reimbursement for Construction Programs, as applicable. The fiscal year end for these grants is September 30, and the reports are due within 90 days of that year end. Condition The City did not complete and submit the required reports within the requested timeframe. Context Of the eight projects that required reporting to be submitted during the period under audit, three of those were not completed in a timely manner. Cause Due to human error, the reports were not prepared and submitted until after the deadline. Effect Reports are required to be submitted to keep the awarding agency informed of the program’s progress. The report is required to be submitted by the deadline so that any potential noncompliance will be addressed in a timely manner. Recommendation We recommend that individuals associated with the Airport Improvement Program add a note to their calendar to remind them of the grant’s fiscal year end and the upcoming deadline. Views of responsible officials See Corrective Action Plan.
Finding 2024-001
Assistance Listing Number – 20.106 (Airport Improvement Program) - Reporting Federal Award Numbers – AIP 3-20-0028-44, AIP 3-20-0028-45, AIP 3-20-0028-46 Criteria or specific requirement Participants in the Airport Improvement Program are required to prepare and submit reports SF-425 – Federal Financial Report and SF-271 – Outlay Report and Request for Reimbursement for Construction Programs, as applicable. The fiscal year end for these grants is September 30, and the reports are due within 90 days of that year end. Condition The City did not complete and submit the required reports within the requested timeframe. Context Of the eight projects that required reporting to be submitted during the period under audit, three of those were not completed in a timely manner. Cause Due to human error, the reports were not prepared and submitted until after the deadline. Effect Reports are required to be submitted to keep the awarding agency informed of the program’s progress. The report is required to be submitted by the deadline so that any potential noncompliance will be addressed in a timely manner. Recommendation We recommend that individuals associated with the Airport Improvement Program add a note to their calendar to remind them of the grant’s fiscal year end and the upcoming deadline. Views of responsible officials See Corrective Action Plan.
Finding 2024-001
Assistance Listing Number – 20.106 (Airport Improvement Program) - Reporting Federal Award Numbers – AIP 3-20-0028-44, AIP 3-20-0028-45, AIP 3-20-0028-46 Criteria or specific requirement Participants in the Airport Improvement Program are required to prepare and submit reports SF-425 – Federal Financial Report and SF-271 – Outlay Report and Request for Reimbursement for Construction Programs, as applicable. The fiscal year end for these grants is September 30, and the reports are due within 90 days of that year end. Condition The City did not complete and submit the required reports within the requested timeframe. Context Of the eight projects that required reporting to be submitted during the period under audit, three of those were not completed in a timely manner. Cause Due to human error, the reports were not prepared and submitted until after the deadline. Effect Reports are required to be submitted to keep the awarding agency informed of the program’s progress. The report is required to be submitted by the deadline so that any potential noncompliance will be addressed in a timely manner. Recommendation We recommend that individuals associated with the Airport Improvement Program add a note to their calendar to remind them of the grant’s fiscal year end and the upcoming deadline. Views of responsible officials See Corrective Action Plan.
Finding 2024-001
Assistance Listing Number – 20.106 (Airport Improvement Program) - Reporting Federal Award Numbers – AIP 3-20-0028-44, AIP 3-20-0028-45, AIP 3-20-0028-46 Criteria or specific requirement Participants in the Airport Improvement Program are required to prepare and submit reports SF-425 – Federal Financial Report and SF-271 – Outlay Report and Request for Reimbursement for Construction Programs, as applicable. The fiscal year end for these grants is September 30, and the reports are due within 90 days of that year end. Condition The City did not complete and submit the required reports within the requested timeframe. Context Of the eight projects that required reporting to be submitted during the period under audit, three of those were not completed in a timely manner. Cause Due to human error, the reports were not prepared and submitted until after the deadline. Effect Reports are required to be submitted to keep the awarding agency informed of the program’s progress. The report is required to be submitted by the deadline so that any potential noncompliance will be addressed in a timely manner. Recommendation We recommend that individuals associated with the Airport Improvement Program add a note to their calendar to remind them of the grant’s fiscal year end and the upcoming deadline. Views of responsible officials See Corrective Action Plan.