FAC Explorer

Audit 368295

FY End
2024-12-31
Total Expended
$2.57M
Findings
4
Programs
8
Organization: Kansas Association of Conservation Districts (KS)
Year: 2024 Accepted: 2025-09-29
Auditor: James Gordon & Associates CPA P A

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1155893 2024-001 Material Weakness Yes P
1155894 2024-001 Material Weakness Yes P
1155895 2024-001 Material Weakness Yes P
1155896 2024-001 Material Weakness Yes P

Programs

ALN Program Spent Major Findings
10.924 Conservation Stewardship Program $607,764 Yes 1
10.069 Conservation Reserve Program $364,898 Yes 0
66.460 Nonpoint Source Implementation Grants $263,743 Yes 0
10.902 Soil and Water Conservation $186,248 Yes 1
10.912 Environmental Quality Incentives Program $174,462 Yes 0
10.937 Partnerships for Climate-Smart Commodities $98,877 Yes 0
10.931 Agricultural Conservation Easement Program $83,570 Yes 0
10.903 Soil Survey $28,317 Yes 0

Contacts

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

Notes to SEFA

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.
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.

Finding Details

Finding 2024-001
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 that 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: Yes 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 has updated its policies and procedures during 2025 to ensure they meet the Uniform Guidance Requirements.