FAC Explorer

Audit 412631

FY End
2025-12-31
Total Expended
$1.25M
Findings
3
Programs
9
Organization: Cultivate Kansas City, Inc. (MO)
Year: 2025 Accepted: 2026-09-28
Auditor: IFFT & CO PA

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1237689 2025-001 Material Weakness Yes AB
1237690 2025-001 Material Weakness Yes AB
1237691 2025-001 Material Weakness Yes AB

Programs

ALN Program Spent Major Findings
10.968 INCREASING LAND, CAPITAL, AND MARKET ACCESS PROGRAM $307,492 Yes 1
10.331 GUS SCHUMACHER NUTRITION INCENTIVE PROGRAM $231,723 Yes 0
10.902 SOIL AND WATER CONSERVATION $148,490 Yes 0
10.935 URBAN AGRICULTURE AND INNOVATIVE PRODUCTION GRANTS PROGRAM (UAIP) $83,662 Yes 0
10.215 SUSTAINABLE AGRICULTURE RESEARCH AND EDUCATION $63,804 Yes 0
10.170 SPECIALTY CROP BLOCK GRANT PROGRAM - FARM BILL $27,593 Yes 0
10.443 OUTREACH AND ASSISTANCE FOR SOCIALLY DISADVANTAGED AND VETERAN FARMERS AND RANCHERS $26,365 Yes 1
10.190 RESILIENT FOOD SYSTEM INFRASTRUCTURE PROGRAM $24,798 Yes 0
10.311 BEGINNING FARMER AND RANCHER DEVELOPMENT PROGRAM $16,569 Yes 0

Contacts

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

Notes to SEFA

The accompany schedule of expenditures of federal awards (the Schedule) includes the federal awards activity of Cultivate Kansas City, Inc. under programs of the federal government for the year ended December 31, 2025. 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 has elected to use 15% de minimis indirect cost rate as allowed under the Uniform Guidance.
The Organization received total pass-through awards of $52,391 from Kansas Department of Agriculture during the year ended December 31, 2025.

Finding Details

Finding 2025-001
FINDING NO. 2025-001: Assistance Listing No. 10.968 and 10.443 - Activities Allowed or Unallowed; Allowable Costs/Cost Principles Condition: Program expenses were 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 reviewed budgeted expenses with program managers, who then proceeded with purchases within budget limitations. Effect: Program expenses were not reviewed on an individual basis as incurred, and unallowable costs may have been 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: This matter was corrected during the year ended December 31, 2025 upon receipt of the 2024 audit findings. All expenditures were properly approved after this correction.