FAC Explorer

Finding 1167909 (2024-002)

Material Weakness Repeat Finding
Requirement
I
Questioned Costs
-
Year
2024
Accepted
2026-01-06
Audit: 379422
Organization: Kansas Grazing Lands Coalition, Inc. (KS)
Auditor: JAMES GORDON & ASSOCIATES CPA P A

AI Summary

  • Core Issue: The Organization lacks a written procurement policy, violating 2 CFR Section 200.319(c).
  • Impacted Requirements: Absence of documented procedures increases the risk of noncompliance with program requirements.
  • Recommended Follow-up: Management should create and implement written policies to align with Uniform Guidance.

Finding Text

Criteria: In accordance with 2 CFR Section 200.319(c) the Organization must have written procedures for procurement transactions. Condition: The Organization does not have a written procurement policy as required by the Uniform Guidance. Context: During the audit it was noted that the Organization lacked a documented procurement policy. Cause: The Organization 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: No Recommendation: Management should determine the scope of written policies and procedures to comply with the Uniform Guidance. Views of Responsible Officials (unaudited): The Organization agrees with the finding and recommendation. The Board of Directors of the Organization will develop policies and procedures to ensure they meet the Uniform Guidance Requirements.

Corrective Action Plan

Views of Responsible Officials (unaudited): The Organization agrees with the finding and recommendation. The Board of Directors of the Organization will develop policies and procedures to ensure they meet the Uniform Guidance Requirements.

Categories

Procurement, Suspension & Debarment Internal Control / Segregation of Duties

Other Findings in this Audit

  • 1167906 2024-002
    Material Weakness Repeat
  • 1167907 2024-003
    Material Weakness Repeat
  • 1167908 2024-004
    Material Weakness Repeat
  • 1167910 2024-003
    Material Weakness Repeat
  • 1167911 2024-004
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
10.924 CONSERVATION STEWARDSHIP PROGRAM $250,985
15.631 PARTNERS FOR FISH AND WILDLIFE $171,370
10.069 CONSERVATION RESERVE PROGRAM $84,867
10.902 SOIL AND WATER CONSERVATION $81,616
10.932 REGIONAL CONSERVATION PARTNERSHIP PROGRAM $70,204
15.663 NFWF-USFWS CONSERVATION PARTNERSHIP $67,344
10.912 ENVIRONMENTAL QUALITY INCENTIVES PROGRAM $65,721