City of Junction City, Kansas

EIN: 486019171

UEI: FVMQCKBN8S91

Data as of August 24, 2026

City of Junction City, Kansas6 audit years1 findings
6
Audit Years
1
Total Findings
0
Repeat Findings

FY 2024-12-31

Management decision deadline — for entities that funded this organization

The FAC accepted this audit on February 11, 2026. 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 August 11, 2026 (13 days ago).

What is a management decision? →
2024-007
Reporting

Federal program Coronavirus State and Local Fiscal Recovery Funds – 21.027 Compliance requirements – Reporting Criteria or specific requirement Internal controls should be in place to ensure that reports are completed accurately. Condition During review of the annual program reporting, it was noted that cumulative expenditures and current period expenditures were not properly reported. Context For the current period expenditures, they were calculated using an incorrect timeframe, which resulted in them being under-reported. In addition, the cumulative expenditures were calculated using the amount reported in the prior reporting period and adding the current period expenditures, which led to them being under-reported, as well. Cause Turnover led to a new staff member preparing the reporting, and they did not have any training from the prior staff member regarding its preparation. Effect Incorrect current period expenditures and cumulative expenditures were reported to the Treasury. Recommendation We recommend that the City review its grant reporting procedures and implement controls to ensure that grant reports are completed accurately. Additionally, we recommend that all staff involved receive proper training in order to understand the information that is being requested. Views of responsible officials See Corrective Action Plan.

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Full finding narrative

Federal program Coronavirus State and Local Fiscal Recovery Funds – 21.027 Compliance requirements – Reporting Criteria or specific requirement Internal controls should be in place to ensure that reports are completed accurately. Condition During review of the annual program reporting, it was noted that cumulative expenditures and current period expenditures were not properly reported. Context For the current period expenditures, they were calculated using an incorrect timeframe, which resulted in them being under-reported. In addition, the cumulative expenditures were calculated using the amount reported in the prior reporting period and adding the current period expenditures, which led to them being under-reported, as well. Cause Turnover led to a new staff member preparing the reporting, and they did not have any training from the prior staff member regarding its preparation. Effect Incorrect current period expenditures and cumulative expenditures were reported to the Treasury. Recommendation We recommend that the City review its grant reporting procedures and implement controls to ensure that grant reports are completed accurately. Additionally, we recommend that all staff involved receive proper training in order to understand the information that is being requested. Views of responsible officials See Corrective Action Plan.

Corrective Action Plan

2024-007 – Coronavirus State and Local Fiscal Recovery Funds – 21.027 – Reporting Condition During review of the annual program reporting, it was noted that cumulative expenditures and current period expenditures were not properly reported. Recommendation We recommend that the City review its grant reporting procedures and implement controls to ensure that grant reports are completed accurately. Additionally, we recommend that all staff involved receive proper training in order to understand the information that is being requested. Comments on the Finding The City is in agreement with the finding. Action Taken Moving forward, a second individual will review and approve the prepared reports and information prior to it being submitted. This was implemented in January 2025.

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