EIN: 480818597
UEI: GSA_MIGRATION
Audited by: KIENTZ & PENICK, CPAS, LLC
Oversight agency: 10 [Department of Agriculture]
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Data as of September 2, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on April 26, 2023. Under 2 CFR 200.521(d), a pass-through entity that provided federal funds to this organization for this audit period must issue a management decision on these findings by October 26, 2023 (1044 days ago).
What is a management decision? →There is a material weakness in the design of the internal control activities related to financial reporting as follows: a. Proceeds from the USDA grant were recorded as a reduction of the capital asset balance rather than recognized as revenue. b. Expenditures related to the USDA water system project were not consistently recorded in a common account. Instead, these costs were recorded in three separate accounts.During the year ended December 31, 2020, the District received a $53,000 grant payment incorrectly reported as a reduction of capital assets instead of as grant revenue. This required a prior period adjustment during the 2021 audit to correctly report the previously reported balance of net position. During the year ended December 31, 2021, grant payments totaling $1,252,000 were incorrectly recorded in the accounting system as a reductions of capital assets. These amounts were adjusted during the 2021 audit to instead be reported as grant revenue.
Show full finding ▾Hide full finding ▴There is a material weakness in the design of the internal control activities related to financial reporting as follows: a. Proceeds from the USDA grant were recorded as a reduction of the capital asset balance rather than recognized as revenue. b. Expenditures related to the USDA water system project were not consistently recorded in a common account. Instead, these costs were recorded in three separate accounts.During the year ended December 31, 2020, the District received a $53,000 grant payment incorrectly reported as a reduction of capital assets instead of as grant revenue. This required a prior period adjustment during the 2021 audit to correctly report the previously reported balance of net position. During the year ended December 31, 2021, grant payments totaling $1,252,000 were incorrectly recorded in the accounting system as a reductions of capital assets. These amounts were adjusted during the 2021 audit to instead be reported as grant revenue.
Management concurs with the auditor's recommendation. The District Manager should appropriately record any future grant payments or loan disbursements in the correct accounts in the financial reporting software. Each month, grant revenue should be reconciled between the amounts earned with the amounts recorded. This change in procedure will be implemented by December 31, 2023.
FAC accepted this audit on November 11, 2021 — management decision was due May 11, 2022.
Data source: This information comes from the Federal Audit Clearinghouse, the official repository of Single Audit data. All data is public domain. Verify this organization's audit history at fac.gov.
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