FAC Explorer

Audit 369013

FY End
2024-12-31
Total Expended
$1.05M
Findings
3
Programs
9
Organization: Cultivate Kansas City, Inc. (MO)
Year: 2024 Accepted: 2025-09-30
Auditor: Ifft & CO PA

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1156654 2024-001 Material Weakness Yes AB
1156655 2024-001 Material Weakness Yes AB
1156656 2024-001 Material Weakness Yes AB

Programs

ALN Program Spent Major Findings
10.331 Gus Schumacher Nutrition Incentive Program $253,217 Yes 1
10.443 Outreach and Assistance for Socially Disadvantaged and Veteran Farmers and Ranchers $178,572 Yes 1
10.968 Increasing Land, Capital, and Market Access Program $102,040 Yes 0
10.935 Urban Agriculture and Innovative Production $67,188 Yes 0
10.215 Sustainable Agriculture Research and Education $42,282 Yes 0
21.027 Coronavirus State and Local Fiscal Recovery Funds $38,150 Yes 0
10.170 Specialty Crop Block Grant Program - Farm Bill $31,910 Yes 0
10.902 Soil and Water Conservation $17,852 Yes 0
10.311 Beginning Farmer and Rancher Development Program $14,952 Yes 0

Contacts

Name Title Type
L7MYF2GNJKV5 Brien Darby Auditee
8168242176 Keith Hall Auditor
No contacts on file

Notes to SEFA

The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of Cultivate Kansas City, Inc. 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 Cultivate Kansas City, Inc., it is not intended to and does not present the financial position, changes in net assets, or cash flows of Cultivate Kansas City, Inc.
(1) Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. (2) Pass-through entity identifying numbers are presented where available.
The Organization did not provide federal awards to subrecipients during the year ended December 31, 2024.
The Organization has elected to use the 10% de minimis indirect cost rate as allowed under the Uniform Guidance.
The Organization received total pass-through awards of $67,464 from Third Sector New England, Inc. and Institute for Social and Economic Development during the year ended December 31, 2024.
During the year ended December 31, 2024, the Organization received total COVID-19 funding of $260,896.

Finding Details

Finding 2024-001
FINDING NO. 2024-001: Assistance Listing No. 10.331 and 10.443 - Activities Allowed or Unallowed; Allowable Costs/Cost Principles Significant Deficiency Condition: Program expenses are approved via budget documents and during program director meetings. Criteria: Program expenses should be approved by the appropriate personnel on an individual basis as incurred. Cause: A director reviews budgeted expenses with program managers, who then proceed with purchases within budget limitations. Effect: Program expenses are not reviewed on an individual basis as incurred, and unallowable costs may be charged to the grant. Context: A sample of seven non-payroll items was reviewed, and no unallowable costs were detected. Recommendation: Any expenses that are associated with a federal grant should be approved by the appropriate program manager on an individual basis as incurred. Views of Responsible Officials and Planned Corrective Actions: Cultivate Kansas City, Inc. agrees with the finding and is in the process of revising its procedures.