EIN: 522303612
UEI: QDC6UVJQVJF4
Audited by: KBST&M
Oversight agency: 93 [Department of Health and Human Services]
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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 September 30, 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 March 30, 2026 (157 days ago).
What is a management decision? →FAC accepted this audit on September 18, 2024 — management decision was due March 18, 2025.
FAC accepted this audit on September 27, 2023 — management decision was due March 27, 2024.
FAC accepted this audit on September 28, 2022 — management decision was due March 28, 2023.
FAC accepted this audit on September 29, 2021 — management decision was due March 29, 2022.
FAC accepted this audit on September 29, 2020 — management decision was due March 29, 2021.
While the Organization has a detailed Policies and Procedures Manual, the Policies and Procedure Manual has not been updated to include all written procedures required under Uniform Guidance. Criteria: Management is responsible for maintaining written Policies and Procedures in compliance with Uniform Guidance requirements. Cause: Management failed to update the Manual when Uniform Guidance was issued, because annual federal funding was historically below $750,000. Effect: Material noncompliance could occur, and not be detected. The Organization is not in compliance with Uniform Guidance. Previous Finding: 2018-001 Recommendation: Update Policies and Procedures Manual for all aspects of Uniform Guidance. Views of Responsible Officials and Planned Corrective Actions: The Organization agrees with the finding and are working to update the Policies and Procedures Manual.
Show full finding ▾Hide full finding ▴DEPARTMENT OF HEALTH AND HUMAN SERVICES 2019-001 Projects of Regional and National Significance ? CFDA No. 93.243 Statement of Condition: While the Organization has a detailed Policies and Procedures Manual, the Policies and Procedure Manual has not been updated to include all written procedures required under Uniform Guidance. Criteria: Management is responsible for maintaining written Policies and Procedures in compliance with Uniform Guidance requirements. Cause: Management failed to update the Manual when Uniform Guidance was issued, because annual federal funding was historically below $750,000. Effect: Material noncompliance could occur, and not be detected. The Organization is not in compliance with Uniform Guidance. Previous Finding: 2018-001 Recommendation: Update Policies and Procedures Manual for all aspects of Uniform Guidance. Views of Responsible Officials and Planned Corrective Actions: The Organization agrees with the finding and are working to update the Policies and Procedures Manual.
The Danya Institute, Inc. respectfully submits the following corrective action plan for the year ended December 31, 2019. Name and address of independent public accounting firm: Kahn, Berman, Solomon, Taibel & Mogol, P.A. 9515 Deereco Road, Suite 801 Timonium, MD 21093 Audit period: December 31, 2019 The findings from the December 31, 2019 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS AND QUESTIONED COSTS ? MAJOR FEDERAL AWARD PROGRAMS AUDIT SIGNIFICANT DEFICIENCY 2019-001 Projects of Regional and National Significance ? CFDA No. 93.243 Recommendation: Update Policies and Procedures Manual for all aspects of Uniform Guidance. Action Taken: We concur with the recommendation and are working to update the Organizations Policies and Procedures Manual. 2019-002 Projects of Regional and National Significance ? CFDA No. 93.243 Recommendation: Include documentation requirements in the updated Policies and Procedures Manual or separate Operations Manual. Maintain documentation in vendor files. Action Taken: The Organization agrees with the finding and are working to update the Policies and Procedures Manual. Any questions regarding this plan, please call Renata Henry, Executive Director or Tamara Parris, Director of Operations of The Danya Institute, Inc. at 240-645-1145.
2018-001
Management failed to maintain documentation to support certain micro-purchase decisions. The Organization?s existing policy requires competitive price comparisons for purchases greater than $5,000, even though effective June 20, 2018 the micro-purchase threshold was increased to $10,000. Criteria: Management is responsible for maintaining records sufficient to detail the history of all procurement decisions. Cause: Management believed they only had to document purchases above the small-purchase threshold. Effect: The Organization is not in compliance with Uniform Guidance. Previous Finding: 2018-002 Recommendation: Include documentation requirements in the updated Policies and Procedures Manual or separate Operations Manual. Maintain documentation in vendor files. Views of Responsible Officials and Planned Corrective Actions: The Organization agrees with the finding and are working to update the Policies and Procedures Manual.
Show full finding ▾Hide full finding ▴DEPARTMENT OF HEALTH AND HUMAN SERVICES 2019-002 Projects of Regional and National Significance ? CFDA No. 93.243 Statement of Condition: Management failed to maintain documentation to support certain micro-purchase decisions. The Organization?s existing policy requires competitive price comparisons for purchases greater than $5,000, even though effective June 20, 2018 the micro-purchase threshold was increased to $10,000. Criteria: Management is responsible for maintaining records sufficient to detail the history of all procurement decisions. Cause: Management believed they only had to document purchases above the small-purchase threshold. Effect: The Organization is not in compliance with Uniform Guidance. Previous Finding: 2018-002 Recommendation: Include documentation requirements in the updated Policies and Procedures Manual or separate Operations Manual. Maintain documentation in vendor files. Views of Responsible Officials and Planned Corrective Actions: The Organization agrees with the finding and are working to update the Policies and Procedures Manual.
The Danya Institute, Inc. respectfully submits the following corrective action plan for the year ended December 31, 2019. Name and address of independent public accounting firm: Kahn, Berman, Solomon, Taibel & Mogol, P.A. 9515 Deereco Road, Suite 801 Timonium, MD 21093 Audit period: December 31, 2019 The findings from the December 31, 2019 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS AND QUESTIONED COSTS ? MAJOR FEDERAL AWARD PROGRAMS AUDIT SIGNIFICANT DEFICIENCY 2019-001 Projects of Regional and National Significance ? CFDA No. 93.243 Recommendation: Update Policies and Procedures Manual for all aspects of Uniform Guidance. Action Taken: We concur with the recommendation and are working to update the Organizations Policies and Procedures Manual. 2019-002 Projects of Regional and National Significance ? CFDA No. 93.243 Recommendation: Include documentation requirements in the updated Policies and Procedures Manual or separate Operations Manual. Maintain documentation in vendor files. Action Taken: The Organization agrees with the finding and are working to update the Policies and Procedures Manual. Any questions regarding this plan, please call Renata Henry, Executive Director or Tamara Parris, Director of Operations of The Danya Institute, Inc. at 240-645-1145.
2018-002
FAC accepted this audit on September 29, 2019 — management decision was due March 29, 2020.
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