KINGMAN COUNTY, KANSAS

EIN: 486004151

UEI: GSA_MIGRATION

Data as of August 26, 2026

KINGMAN COUNTY, KANSAS1 audit years1 findings
1
Audit Years
1
Total Findings
0
Repeat Findings

FY 2020-12-31

Management decision deadline — for entities that funded this organization

The FAC accepted this audit on July 7, 2021. 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 January 7, 2022 (1693 days ago).

What is a management decision? →
2020-002
Activities Allowed or Unallowed / Cost Allowability
QUESTIONED COSTS

Criteria or specific requirement When benefits or payroll taxes are charged to a federally funded program, care should be taken to ensure that the correct amount is charged. Condition Payroll taxes associated with the Coronavirus Relief Fund program were miscalculated. Context During testing of the Coronavirus Relief Fund program, we determined that six employees out of a sample of twelve had payroll taxes overcharged to the program. Cause Payroll taxes for the program were calculated based on gross wages for these individuals instead of taxable wages. Effect Total questioned costs for this sample were $22, and estimated questioned costs for the SPARK program were $257. Recommendation We recommend that payroll taxes requested for reimbursement be calculated based off of taxable wages. Views of responsible officials See Corrective Action Plan.

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Full finding narrative

Criteria or specific requirement When benefits or payroll taxes are charged to a federally funded program, care should be taken to ensure that the correct amount is charged. Condition Payroll taxes associated with the Coronavirus Relief Fund program were miscalculated. Context During testing of the Coronavirus Relief Fund program, we determined that six employees out of a sample of twelve had payroll taxes overcharged to the program. Cause Payroll taxes for the program were calculated based on gross wages for these individuals instead of taxable wages. Effect Total questioned costs for this sample were $22, and estimated questioned costs for the SPARK program were $257. Recommendation We recommend that payroll taxes requested for reimbursement be calculated based off of taxable wages. Views of responsible officials See Corrective Action Plan.

Corrective Action Plan

SIGNIFICANT DEFICIENCY 2020-002 Recommendation: We recommend that payroll taxes requested for reimbursement be calculated based on taxable wages. Action Taken: The County will have a second review done of the wages to ensure they are on the taxable portion of the wages.

About Activities Allowed or Unallowed, Allowable Costs / Cost Principles →

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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