Port Authority of Kansas City, Missouri

Documentation of Procurement, Suspension, and Debarment Federal Agency: U.S. Department of Treasury Federal Program Name: COVID-19 Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Pass-Through Agency: Missouri Department of Economic Development Federal Award Identification and Pass-Through Numbers: DED35539009 Award Period: Year Ended April 30, 2024 Compliance Requirement: Suspension and Debarment Type of Finding: Material Weakness in Internal Control over Compliance and Other Matter Criteria or Specific Requirement: The Uniform Guidance requires that Port KC maintains supporting documentation to demonstrate the procedures performed that ensures it is not entering into agreements with vendors, paid with federal funds, that are suspended or debarred. Condition and Context: During our testing, we were not presented with supporting documentation for 1 out of 1 transaction tested demonstrating Port KC performed the search of the suspended and debarred entities prior to paying the vendor. Based on a review of the SAM.gov website, the vendor was not suspended or debarred. The sample size was based on guidance from chapter 11 of the AICPA Audit Guide, Government Auditing Standards and Single Audits. Questioned Costs: None noted. Cause: Oversight of the requirement by management. Effect: Improper vendors could be used for services. Repeat Finding: No. Recommendation: We recommend Port KC implement procedures and retain documentation related to the applicable suspension and debarment requirements to ensure compliance. Views of responsible officials: There is no disagreement with the audit finding. Procedures will be put in place to implement a policy of maintaining documentation related to suspension and debarment checks.

2024-002: Material Weakness – Suspension and Debarment Recommendation: We recommend Port KC implement procedures and retain documentation related to the applicable suspension and debarment requirements to ensure compliance. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Repeat Finding: No. Management Response/Corrective Action: There is no disagreement with the audit finding. Procedures will be put in place to implement a policy of maintaining documentation related to suspension and debarment checks. Name of the Contact Person Responsible for Corrective Action: Joseph Lohman Finance Director (816) 559-3724 Planned Completion Date for Corrective Action Plan: July 1, 2024