EIN: 237364935
UEI: C8VLDLBG3JK7
Data as of August 19, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on March 17, 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 September 17, 2025, which was (337 days ago).
What is a management decision? →Schedule of Expenditures of Federal Awards (SEFA) Not Accurately Reported Condition: Federal expenditures were over reported on the SEFA due to state expenditures being classified as federal expenditures, specifically related to its funding agreement with the Commonwealth of Kentucky Contract PON2 736- 2200002279. Criteria: The SEFA should only include federal expenditures as required by the Uniform Guidance. Cause: The Organization has a funding agreement with the Commonwealth of Kentucky (Contract PON2 736-2200002279), under this funding agreement, the Organization was expected to receive 85% from federal sources and 15% from state sources. As such, the Organization allocated the total expenditures incurred under the contract in accordance with the funding agreement. Effect: The SEFA over reported federal expenditures by $581,771. Recommendation: We recommend management review their policies and procedures over SEFA preparation to ensure sufficient internal controls are implemented. In circumstances where there is any uncertainty regarding the source of the funds (for example, funding agreements with multiple sources), the Organization should contact the related agency and confirm the sources of the funding to verify the amounts reported on the SEFA are accurately presented. Views of Responsible Officials and Planned Corrective Action: As part of its processes and procedures to prepare the SEFA, management will contact the funding source to verify the source of the funds to ensure the accuracy of reported federal expenditures. Additionally, for the specific funding agreement, management will reach out to the related funding source to communicate the discrepancy.
Action Taken: We obtained information from the related funding source for the preparation of the FY 2024 SEFA. There was some confusion regarding the information presented in the report regarding the state and federal amounts. This matter has been clarified for future reporting periods.
2023-001
Head Start Cluster: Assistance Listing No. #93.356 & 93.600 – Federal Financial Report (FFR) SF-425 Errors Condition: During our audit, we reviewed a sample of 12 Head Start’s FFRs. Audit procedures identified the following issues with our sample: Contract #04CH012398-01 Semi-Annual FFR: The reported Total Recipient Share line I. was under-reported by $388,772. Contract #04CH010730-05 Semi-Annual FFR: The reported Federal Expenditures line e. was under-reported by $1,358,053. Contract #04HP000356-04 Final FFR: o Total Federal Share of Program Income line l. was over-reported by $49,403. o Program Income Expended in Accordance with Additional Alternative line n. was over-reported by $156,299. o Unexpended Program Income line o. was under-reported by $106,896. Criteria: FFRs should be completed accurately and reconciled to supporting documentation by both the preparer and reviewer. Cause: FFR line items were not agreed to supporting documentation. Effect: Filed reports were not accurate. There were no repercussions from the funding source to our knowledge. Recommendation: Personnel responsible for preparing and reviewing the FFRs should perform thorough reviews to ensure all line items reconcile to supporting documentation. Views of Responsible Officials and Planned
Action Taken: Personnel responsible for preparing and reviewing FFRs will be instructed to ensure all line items reconcile to supporting documentation.
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on March 21, 2024. 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 September 21, 2024, which was (698 days ago).
What is a management decision? →Schedule of Expenditures of Federal Awards (SEFA) Not Accurately Reported Condition: Federal expenditures were over reported on the SEFA due to state expenditures being classified as federal expenditures, specifically related to its funding agreement with the Commonwealth of Kentucky Contract PON2 736-2200002279. Criteria: The SEFA should only include federal expenditures as required by the Uniform Guidance. Cause: The Organization has a funding agreement with the Commonwealth of Kentucky (Contract PON2 736-2200002279), under this funding agreement, the Organization was expected to receive 85% from federal sources and 15% from state sources. As such, the Organization allocated the total expenditures incurred under the contract in accordance with the funding agreement. Effect: The SEFA over reported federal expenditures by $801,496. Recommendation: We recommend management review their policies and procedures over SEFA preparation to ensure sufficient internal controls are implemented. In circumstances where there is any uncertainty regarding the source of the funds (for example, funding agreements with multiple sources), the Organization should reach out to the related agency and confirm the sources of the funding to verify the amounts reported on the SEFA are accurately presented. Views of Responsible Officials: As part of its processes and procedures to prepare the SEFA, management will reach out to the funding source (mentioned above) to verify the source of the funds to ensure the accuracy of reported federal expenditures. Additionally, for the specific funding agreement (mentioned above), management will reach out to the related funding source to communicate the discrepancy (the funding agreement’s source of funds is not consistent funds received).
As part of its processes and procedures to prepare the SEFA, management will reach out to the funding source (mentioned above) to verify the source of the funds to ensure the accuracy of reported federal expenditures. Additionally, for the specific funding agreement (mentioned above), management will reach out to the related funding source to communicate the discrepancy (the funding agreement’s source of funds is not consistent funds received).
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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