EIN: 486031181
UEI: VNN2HKYDQU77
Audited by: Allen, Gibbs & Houlik, L.C.
Oversight agency: 84 [Department of Education]
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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 February 9, 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 9, 2026 (28 days ago).
What is a management decision? →FAC accepted this audit on February 13, 2025 — management decision was due August 13, 2025.
The District did not follow their internal policy for procurement on nine (9) items charged to the grant. The District obtained quotes on all but one (1) item, however, the amount of quotes obtained were not sufficient under the District’s policy. Criteria: Procurement Methods 2 CFR 200.320(a)(2)(i) - Simplified acquisition procedures. The aggregate dollar amount of the procurement transaction is higher than the micro-purchase threshold but does not exceed the simplified acquisition threshold. If simplified acquisition procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Unless specified by the Federal agency, the recipient or subrecipient may exercise judgment in determining what number is adequate. The current policy of the District is that all purchases up to and included $2,999 are considered small or micro and require no quotes, amounts from $3,000 to $10,000 require two (2) quotations on material and/or services, amounts between $10,000 and $19,999 require three (3) quotations, and all items exceeding $20,000 require board approval. Questioned Costs: N/A Repeat Finding: No Context: 9 of the 14 items selected for review did not obtain enough quotes to meet the District’s procurement policy. This is due to the District having documentation of the expenditure and having obtained a minimum of one (1) quote for each. The population the sample was obtained from totaled 36 items. The sample size was determined based upon guidelines provided by the AICPA which is not a statistically valid sample. Cause: The District's internal controls over procurement compliance were not effectively implemented. Specifically, the procurement policy in place was not consistently followed by staff. Effect: The District may not have properly compared and evaluated vendors for these purchases. Recommendations: We recommend the District implement a control to ensure the proper number of quotes obtained on purchases meets the District’s policy. Views of Responsible Officials: Management agrees with the finding and will implement a more detailed training and supervision process to ensure purchasing requirements are met.
Show full finding ▾Hide full finding ▴Assistance # 93.323 – Epidemiology and Laboratory Capacity for Infectious Diseases (ELC) Federal Award # and Year: NU50CK000549, 2024 Name of Federal Agency: U.S. Department of Health and Human Services Name of Pass-Thru Agency: Kansas Department of Education Type of Compliance Finding: I - Procurement Condition: The District did not follow their internal policy for procurement on nine (9) items charged to the grant. The District obtained quotes on all but one (1) item, however, the amount of quotes obtained were not sufficient under the District’s policy. Criteria: Procurement Methods 2 CFR 200.320(a)(2)(i) - Simplified acquisition procedures. The aggregate dollar amount of the procurement transaction is higher than the micro-purchase threshold but does not exceed the simplified acquisition threshold. If simplified acquisition procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Unless specified by the Federal agency, the recipient or subrecipient may exercise judgment in determining what number is adequate. The current policy of the District is that all purchases up to and included $2,999 are considered small or micro and require no quotes, amounts from $3,000 to $10,000 require two (2) quotations on material and/or services, amounts between $10,000 and $19,999 require three (3) quotations, and all items exceeding $20,000 require board approval. Questioned Costs: N/A Repeat Finding: No Context: 9 of the 14 items selected for review did not obtain enough quotes to meet the District’s procurement policy. This is due to the District having documentation of the expenditure and having obtained a minimum of one (1) quote for each. The population the sample was obtained from totaled 36 items. The sample size was determined based upon guidelines provided by the AICPA which is not a statistically valid sample. Cause: The District's internal controls over procurement compliance were not effectively implemented. Specifically, the procurement policy in place was not consistently followed by staff. Effect: The District may not have properly compared and evaluated vendors for these purchases. Recommendations: We recommend the District implement a control to ensure the proper number of quotes obtained on purchases meets the District’s policy. Views of Responsible Officials: Management agrees with the finding and will implement a more detailed training and supervision process to ensure purchasing requirements are met.
1. Emphasis on Guideline Adherence All Purchasing Department staff will receive a formal directive reinforcing the importance of compliance with established quote requirements. This directive will emphasize: • The role of competitive pricing in responsible fiscal management. • The necessity of obtaining and documenting quotes for transparency and auditability. • The requirement to attach all quotes to the Requisition in BusinessPLUS before submission for approval. 2. Mandatory Training on Procurement Compliance To ensure full understanding of purchasing policies, the department will implement mandatory training sessions for all staff involved in the procurement process. This training will cover: • Quote requirements and thresholds per the Purchasing Manual. • Proper documentation and attachment of quotes in BusinessPLUS. • Grant-specific procurement compliance to align with funding requirements. • Consequences of non-compliance, including potential funding risks and audit findings. This training will be required for all purchasing personnel and will be completed by February 28, 2025. 3. Strengthened Supervision & Approval Processes • Purchasing Director will review and verify that quotes are attached in BusinessPLUS before approving requisitions. • A pre-submission checklist will be implemented to confirm compliance before requisition approval. • Random spot audits will be conducted on purchases exceeding $3,000 to ensure full compliance. 4. Enforcement & Accountability • Any requisition submitted without the required quotes will be rejected and returned for correction. • Repeated failure to comply with quoting policies may result in additional corrective action, including performance reviews or disciplinary measures. 5. Process Improvement & Monitoring • The Purchasing Manual will be reviewed to ensure clarity in requirements, and any needed clarifications will be communicated to relevant personnel.
FAC accepted this audit on January 4, 2024 — management decision was due July 4, 2024.
FAC accepted this audit on January 22, 2023 — management decision was due July 22, 2023.
FAC accepted this audit on January 3, 2022 — management decision was due July 3, 2022.
FAC accepted this audit on January 13, 2021 — management decision was due July 13, 2021.
FAC accepted this audit on November 19, 2019 — management decision was due May 19, 2020.
FAC accepted this audit on December 13, 2018 — management decision was due June 13, 2019.
FAC accepted this audit on January 9, 2018 — management decision was due July 9, 2018.
FAC accepted this audit on December 12, 2016 — management decision was due June 12, 2017.
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