Audit 406098

FY End
2025-09-30
Total Expended
$3.62M
Findings
1
Programs
10
Organization: Ten County Aging Board, Inc. (KS)
Year: 2025 Accepted: 2026-06-30

Organization Exclusion Status:

Checking exclusion status...

Contacts

Name Title Type
YCRSYKK6HD26 Jodi Whitmore Auditee
6204420268 Alex Larson Auditor
No contacts on file

Notes to SEFA

The accompanying schedule of expenditures of federal awards includes the federal grant activity of Ten County Aging Board, Inc. and is presented in accordance with generally accepted accounting principles. The information in this schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulation Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Expenditures represent only the federally funded portions of the program. The Organization’s records should be consulted to determine amounts expended of matched from nonfederal sources.
The amounts shown as current year expenses represent only the federal grant portion of the program costs. Entire program costs, including the Organization’s portion, may be more than shown.
The Organization has elected not to use the 10% de minimis indirect cost rate as allowed under the Uniform Guidance

Finding Details

Criteria: Expense was not recognized in accordance with generally accepted accounting principles. Condition and Context: Expense was not properly recognized in the period the expense was incurred. Bank transactions were recorded into another cash account instead of being expensed, which overstated the current year change in net position. Effect: Expense was not recognized in the appropriate period. Management has corrected as a result of the audit. Cause: Accounting records are maintained on a cash basis throughout the year. Control procedures were not implemented to ensure adjustments to recognize activity in the appropriate period. Recommendation: Implement procedures and related controls to ensure transactions are made to recognize activity when expense is incurred. Correcting journal entries, if any, should be made timely and financial records should agree to the audited financial statements. Management Response: Management agrees with finding. Procedures are being implemented to ensure appropriate recognition, see attached corrective action plan.