EIN: 480940011
UEI: J5TLHWLKS6P6
Audited by: BT&Co., P.A.
Oversight agency: 93 [Department of Health and Human Services]
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Data as of September 7, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on December 18, 2025. 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 June 18, 2026 (82 days ago).
What is a management decision? →During our fiscal year 2024 testing of five covered transactions (all vendors), we noted that management was not able to provide supporting documentation that suspension and debarment procedures were performed before the start of the procurement activity. The same vendors were used in fiscal year 2025. Questioned Costs: None Context: For five of the five vendors tested for suspension and debarment, management was not able to provide the required supporting documentation showing proper procedures were taken to ensure the vendors were not suspended or debarred. KANZA confirmed that the SAM check had been done but the documentation was not maintained at the time of the check. Our 2025 testing revealed that the one new vendor selected for testing was verified as not suspended or debarred prior to payment to the new vendor. Criteria: 2 CFR 180.300 prohibits entities from contracting under covered transactions to parties that are suspended or debarred from doing business with the federal government. A contract for goods or services is a covered transaction if awarded as a grant or payment for specified use and if the amount of the contract is expected to equal or exceed $25,000. In order to comply with federal suspension and debarment requirements, KANZA can perform a search in the federal System of Award Management (SAM) website, which tracks the entities that the federal government has determined are ineligible to receive federal funding; collect a certification from the entity; or add a clause or condition to the contract. Cause: The grant was new to KANZA in fiscal year 2024 and requirements were not communicated to KANZA by the grantor. Effect: The finding indicates that there could be some process improvements in how contracts are reviewed, documented and maintained to provide evidence the compliance requirements are being met. Recommendation: We recommend that KANZA either obtain certifications from vendors stating their organization is not suspended, debarred, or otherwise excluded from participation in federal assistance programs or document the procedures performed to verify the vendor is not identified as suspended or debarred on the SAM website. We understand procedures have been implemented to address the recommendation since the 2024 audit.
Show full finding ▾Hide full finding ▴Type of Finding: Significant Deficiency in Internal Control Over Compliance, Other Matters Federal Agency: U.S. Department of Health and Human Services Federal Program: Certified Community Behavioral Health Clinic, ALN No. 93.696, Award Period 9/30/2023 – 9/29/2027 Compliance Requirement: Suspension and Debarment Repeat Finding: Yes, 2024-002 Condition: During our fiscal year 2024 testing of five covered transactions (all vendors), we noted that management was not able to provide supporting documentation that suspension and debarment procedures were performed before the start of the procurement activity. The same vendors were used in fiscal year 2025. Questioned Costs: None Context: For five of the five vendors tested for suspension and debarment, management was not able to provide the required supporting documentation showing proper procedures were taken to ensure the vendors were not suspended or debarred. KANZA confirmed that the SAM check had been done but the documentation was not maintained at the time of the check. Our 2025 testing revealed that the one new vendor selected for testing was verified as not suspended or debarred prior to payment to the new vendor. Criteria: 2 CFR 180.300 prohibits entities from contracting under covered transactions to parties that are suspended or debarred from doing business with the federal government. A contract for goods or services is a covered transaction if awarded as a grant or payment for specified use and if the amount of the contract is expected to equal or exceed $25,000. In order to comply with federal suspension and debarment requirements, KANZA can perform a search in the federal System of Award Management (SAM) website, which tracks the entities that the federal government has determined are ineligible to receive federal funding; collect a certification from the entity; or add a clause or condition to the contract. Cause: The grant was new to KANZA in fiscal year 2024 and requirements were not communicated to KANZA by the grantor. Effect: The finding indicates that there could be some process improvements in how contracts are reviewed, documented and maintained to provide evidence the compliance requirements are being met. Recommendation: We recommend that KANZA either obtain certifications from vendors stating their organization is not suspended, debarred, or otherwise excluded from participation in federal assistance programs or document the procedures performed to verify the vendor is not identified as suspended or debarred on the SAM website. We understand procedures have been implemented to address the recommendation since the 2024 audit.
Management’s Response/Corrective Action Plan (Unaudited): Management concurs with the finding. While procedures for verifying vendor eligibility are in place, KANZA acknowledges that documentation of suspension and debarment checks was not consistently retained during the audit period. Management recognizes the importance of maintaining complete and verifiable documentation in accordance with federal procurement requirements. KANZA will implement the following actions to remediate the identified deficiency and strengthen compliance with suspension and debarment regulations: 1. Revision of Internal Procedures: Procurement policies will be updated to explicitly require suspension and debarment verification for all vendors prior to engagement and annually thereafter. Verification will be completed through SAM.gov. 2. Standardized Documentation Protocol: A standardized verification form will be implemented and required for all vendor files. The form will document the verification method, date, and staff member responsible. 3. Centralized Tracking and Monitoring: KANZA will maintain a centralized log of all suspension and debarment verifications. The log will be reviewed quarterly by the Director of Operations to ensure compliance with established procedures. 4. Staff Training: All staff involved in procurement, purchasing, and vendor management will receive training on suspension and debarment requirements and documentation standards. Training completion will be recorded. 5. Internal Compliance Reviews: Semiannual reviews of vendor files will be conducted to confirm the presence and completeness of required verification documentation. Corrective measures will be taken immediately for any identified deficiencies. Planned Completion Date: March 31, 2026 Contact Person Responsible for Correction Action: Shelby Donahoo, Director of Finance and Operations
2024-002
FAC accepted this audit on December 19, 2024 — management decision was due June 19, 2025.
KANZA’s procurement policy that adhered to the Uniform Guidance was not implemented until June 2024. This was after procurement decisions were made that were funded by this grant. During our testing of five covered transactions (all vendors), we noted that management was not able to provide supporting documentation that suspension and debarment procedures were performed before the start of the procurement activity. Questioned Costs: None Context: For five of the five vendors tested for suspension and debarment, management was not able to provide the required supporting documentation. KANZA confirmed that the SAM check had been done but the documentation was not maintained at the time of the check. Criteria: Per 2 CFR 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements (Uniform Guidance), Section 200.318 General Procurement Standards, the non-Federal entity must maintain records sufficient to detail the history of procurement and this procurement activity must be supported with a procurement policy. Also, 2 CFR 180.300 prohibits entities from contracting under covered transactions to parties that are suspended or debarred from doing business with the federal government. A contract for goods or services is a covered transaction if awarded as a grant or payment for specified use and if the amount of the contract is expected to equal or exceed $25,000. In order to comply with federal suspension and debarment requirements, KANZA can perform a search in the federal System of Award Management (SAM) website, which tracks the entities that the federal government has determined are ineligible to receive federal funding; collect a certification from the entity; or add a clause or condition to the contract. Cause: The grant was new to KANZA in fiscal year 2024 and requirements were not communicated to KANZA by the grantor. Effect: The finding indicates that there could be some process improvements in how contracts are reviewed, documented and maintained to provide evidence the compliance requirements are being met. Recommendation: We understand that the procurement policy is now implemented. We recommend that KANZA either obtain certifications from vendors stating their organization is not suspended, debarred, or otherwise excluded from participation in federal assistance programs or document the procedures performed to verify the vendor is not identified as suspended or debarred on the SAM website. We recommend that KANZA has proper procedures in place to ensure that all contractual documentation is maintained and able to be located. Management’s Response/Corrective Action Plan (Unaudited): At this time, the administrator(s)/staff member(s) tasked with executing the grant requirements at KANZA will more effectively document standard purchasing procedures and the additional requirements applicable to procurements that are subject to the federal Uniform Guidance regulations concerning the use of federal funds. Planned Completion Date: The procedures will be implemented on or before January 1, 2025. Contact Person Responsible for Correction Action: Shelby Donahoo, Director of Finance
Show full finding ▾Hide full finding ▴Type of Finding: Significant Deficiency in Internal Control Over Compliance, Other Matters Federal Agency: Department of Health and Human Services Federal Program: Certified Community Behavioral Health Clinic, ALN No. 93.696, Award Period 9/30/2023 – 9/29/2027 Compliance Requirement: Procurement, Suspension and Debarment Repeat Finding: No Condition: KANZA’s procurement policy that adhered to the Uniform Guidance was not implemented until June 2024. This was after procurement decisions were made that were funded by this grant. During our testing of five covered transactions (all vendors), we noted that management was not able to provide supporting documentation that suspension and debarment procedures were performed before the start of the procurement activity. Questioned Costs: None Context: For five of the five vendors tested for suspension and debarment, management was not able to provide the required supporting documentation. KANZA confirmed that the SAM check had been done but the documentation was not maintained at the time of the check. Criteria: Per 2 CFR 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements (Uniform Guidance), Section 200.318 General Procurement Standards, the non-Federal entity must maintain records sufficient to detail the history of procurement and this procurement activity must be supported with a procurement policy. Also, 2 CFR 180.300 prohibits entities from contracting under covered transactions to parties that are suspended or debarred from doing business with the federal government. A contract for goods or services is a covered transaction if awarded as a grant or payment for specified use and if the amount of the contract is expected to equal or exceed $25,000. In order to comply with federal suspension and debarment requirements, KANZA can perform a search in the federal System of Award Management (SAM) website, which tracks the entities that the federal government has determined are ineligible to receive federal funding; collect a certification from the entity; or add a clause or condition to the contract. Cause: The grant was new to KANZA in fiscal year 2024 and requirements were not communicated to KANZA by the grantor. Effect: The finding indicates that there could be some process improvements in how contracts are reviewed, documented and maintained to provide evidence the compliance requirements are being met. Recommendation: We understand that the procurement policy is now implemented. We recommend that KANZA either obtain certifications from vendors stating their organization is not suspended, debarred, or otherwise excluded from participation in federal assistance programs or document the procedures performed to verify the vendor is not identified as suspended or debarred on the SAM website. We recommend that KANZA has proper procedures in place to ensure that all contractual documentation is maintained and able to be located. Management’s Response/Corrective Action Plan (Unaudited): At this time, the administrator(s)/staff member(s) tasked with executing the grant requirements at KANZA will more effectively document standard purchasing procedures and the additional requirements applicable to procurements that are subject to the federal Uniform Guidance regulations concerning the use of federal funds. Planned Completion Date: The procedures will be implemented on or before January 1, 2025. Contact Person Responsible for Correction Action: Shelby Donahoo, Director of Finance
At this time, the administrator(s)/staff member(s) tasked with executing the grant requirements at KANZA will more effectively document standard purchasing procedures and the additional requirements applicable to procurements that are subject to the federal Uniform Guidance regulations concerning the use of federal funds. Planned Completion Date: The procedures will be implemented on or before January 1, 2025. Contact Person Responsible for Correction Action: Shelby Donahoo, Director of Finance
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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