FAC Explorer

Finding 1167911 (2024-004)

Material Weakness Repeat Finding
Requirement
P
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 required audit documentation, missing 23 out of 35 samples.
  • Impacted Requirements: Noncompliance with 2 CFR Section 200.517(c) may lead to reputational risks.
  • Recommended Follow-Up: Enhance training on documentation requirements and strengthen procedures to ensure completeness.

Finding Text

Criteria: In accordance with 2 CFR Section 200.517(c) the Organization must keep and make audit documentation available for review. Condition: The Organization does not have all supporting documentation requested as required by the Uniform Guidance. Context: During the audit it was noted that the Organization lacked supporting documentation. The Organization did not have documentation for the 23 out of 35 tested samples. Cause: The Organization did not have adequate supporting documentation. Questioned Costs: None Effect: The absence of required documentation may result in noncompliance with program requirements and expose the Organization to reputational risks. Repeat Finding: No Recommendation: We recommend that management reinforce training for all relevant documentation requirements. Procedures should be strengthened to ensure that all files include complete and accurate documentation. Views of Responsible Officials (unaudited): The Organization will develop a procurement and payment procedure to ensure all proper supporting documentation is obtained prior to the check disbursement.

Corrective Action Plan

Views of Responsible Officials (unaudited): The Organization will develop a procurement and payment procedure to ensure all proper supporting documentation is obtained prior to the check disbursement.

Categories

Procurement, Suspension & Debarment

Other Findings in this Audit

  • 1167906 2024-002
    Material Weakness Repeat
  • 1167907 2024-003
    Material Weakness Repeat
  • 1167908 2024-004
    Material Weakness Repeat
  • 1167909 2024-002
    Material Weakness Repeat
  • 1167910 2024-003
    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