EIN: 271539158
UEI: PWU5QFEQQNQ7
Data as of August 25, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on April 13, 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 October 13, 2026 (48 days from today).
What is a management decision? →Finding 2025-001 – Lack of Internal Control Over Financial Reporting – Federal Revenue Not Recognized Criteria – Standard accounting practices dictate that revenues be recognized in period of performance of the underlying contract or service. Condition – Grant Draw Request #7 for $749,108 was submitted to the Cumberland Valley Area Development District for payment and approved on June 19, 2025 and an Appalachian Regional Commission (ARC) development grant reimbursement was sent by CVADD the to the Organization’s dedicated ARC grant reimbursement bank account on July 3, 2025 and the contractor was subsequently and appropriately paid.. The ARC grant revenue and the associated capitalized expenditure were not recognized as revenue and receivable in the Organization’s accounting records. Effect – The Organization’s ARC grant revenue and capital expenditures were understated by $749,108. Recommendation – The Organization’s accountant should reconcile the dedicated ARC grant reimbursement account to the ARC draw requests submitted to Cumberland Valley Area Development District. Management’s Response – Management will consider the costs and benefits of implementing this recommendation, and with guidance from the Board of Directors proceed in the best interest of the organization.
Show full finding ▾Hide full finding ▴Finding 2025-001 – Lack of Internal Control Over Financial Reporting – Federal Revenue Not Recognized Criteria – Standard accounting practices dictate that revenues be recognized in period of performance of the underlying contract or service. Condition – Grant Draw Request #7 for $749,108 was submitted to the Cumberland Valley Area Development District for payment and approved on June 19, 2025 and an Appalachian Regional Commission (ARC) development grant reimbursement was sent by CVADD the to the Organization’s dedicated ARC grant reimbursement bank account on July 3, 2025 and the contractor was subsequently and appropriately paid.. The ARC grant revenue and the associated capitalized expenditure were not recognized as revenue and receivable in the Organization’s accounting records. Effect – The Organization’s ARC grant revenue and capital expenditures were understated by $749,108. Recommendation – The Organization’s accountant should reconcile the dedicated ARC grant reimbursement account to the ARC draw requests submitted to Cumberland Valley Area Development District. Management’s Response – Management will consider the costs and benefits of implementing this recommendation, and with guidance from the Board of Directors proceed in the best interest of the organization.
AUDIT FINDINGS Finding Reference Number: 2025-001 Description of Finding: Finding 2025-001 – Lack of Internal Control Over Financial Reporting – Federal Revenue Not Recognized Criteria – Standard accounting practices dictate that revenues be recognized in period of performance of the underlying contract or service. Condition – Grant Draw Request #7 for $749,108 was submitted to the Cumberland Valley Area Development District for payment and approved on June 19, 2025 and an Appalachian Regional Commission (ARC) development grant reimbursement was sent by CVADD the to the Organization’s dedicated ARC grant reimbursement bank account on July 3, 2025 and the contractor was subsequently and appropriately paid.. The ARC grant revenue and the associated capitalized expenditure were not recognized as revenue and receivable in the Organization’s accounting records. Effect – The Organization’s ARC grant revenue and capital expenditures were understated by $749,108. Recommendation – The Organization’s accountant should reconcile the dedicated ARC grant reimbursement account to the ARC draw requests submitted to Cumberland Valley Area Development District. Statement of Concurrence or Nonconcurrence: Management agrees with this finding Corrective Action: The Organization will work with its consultant accountants to verify federal funds expended at the end of the fiscal year and to account for any potential receivables. Name of Contact Person: Frank Allen, Chairman of the Board of Directors Fallen@cms501c.com Projected Completion Date: June 30, 2026 Sincerely yours, Frank Allen Frank Allen, Chairman of the Board of Directors Appalachian Wildlife Foundation
FAC accepted this audit on March 26, 2023 — management decision was due September 26, 2023.
Finding 2021-01 ? Lack of Internal Control Over Financial Reporting ? Federal Revenue Not Recognized Criteria ? Standard accounting practices dictate that revenues be recognized in period of performance of the underlying contract or service. Condition ? Akins Excavating Draw Request #6 for $286,948 was submitted to the Cumberland Valley Area Development District for payment on November 11, 2020 and an Appalachian Regional Commission (ARC) development grant reimbursement was sent to the Organization?s dedicated ARC grant reimbursement bank account on November 30, 2020 and the contractor was subsequently and appropriately paid on December 4, 2020. The ARC grant revenue and the associated capitalized expenditure were not recognized in the Organization?s accounting records. Effect ? The Organization?s ARC grant revenue and capital expenditures were understated by $286,948. Recommendation ? The Organization?s accountant should reconcile the dedicated ARC grant reimbursement account to the ARC draw requests submitted to Cumberland Valley Area Development District. Management?s Response ? Management will consider the costs and benefits of implementing this recommendation, and with guidance from the Board of Directors proceed in the best interest of the organization.
Show full finding ▾Hide full finding ▴Finding 2021-01 ? Lack of Internal Control Over Financial Reporting ? Federal Revenue Not Recognized Criteria ? Standard accounting practices dictate that revenues be recognized in period of performance of the underlying contract or service. Condition ? Akins Excavating Draw Request #6 for $286,948 was submitted to the Cumberland Valley Area Development District for payment on November 11, 2020 and an Appalachian Regional Commission (ARC) development grant reimbursement was sent to the Organization?s dedicated ARC grant reimbursement bank account on November 30, 2020 and the contractor was subsequently and appropriately paid on December 4, 2020. The ARC grant revenue and the associated capitalized expenditure were not recognized in the Organization?s accounting records. Effect ? The Organization?s ARC grant revenue and capital expenditures were understated by $286,948. Recommendation ? The Organization?s accountant should reconcile the dedicated ARC grant reimbursement account to the ARC draw requests submitted to Cumberland Valley Area Development District. Management?s Response ? Management will consider the costs and benefits of implementing this recommendation, and with guidance from the Board of Directors proceed in the best interest of the organization.
Management?s Response ? Management will consider the costs and benefits of implementing this recommendation, and with guidance from the Board of Directors proceed in the best interest of the organization.
Finding 2021-02 ? Lack of Internal Control Over Financial Reporting ? Revenue Recorded Twice/Misclassified Criteria ? Standard account practices dictate that each available revenue be recognized only one time in an entity?s accounting records. The Organization?s accounting policy calls for grants from the Appalachian Regional Commission and the Abandoned Mine Land programs (AML ? sponsored by East Kentucky Pride) programs to be segregated. Condition ? On March 31, 2021, the Organization?s accountant recognized a grant from the AML program in the AML grant account comingled with a grant reimbursement from the ARC. On June 30, 2021, the accountant made a general journal entry that recognized the same AML grant in the ARC grant account. Effect ? The Organization?s ARC grant revenue was overstated by $259,228 and $16,788 was misclassified as an AML grant revenue. Capital expenditures related to the reimbursement grant were overstated by $259,228. Recommendation ? The Organization?s accountant should reconcile the receipts from both the ARC and AML programs annually. Both the ARC and AML programs can produce a Payment History for the fiscal year for all vendors paid on behalf of the Organization. Management?s Response ? Management will consider the costs and benefits of implementing this recommendation, and with guidance from the Board of Directors proceed in the best interest of the organization.
Show full finding ▾Hide full finding ▴Finding 2021-02 ? Lack of Internal Control Over Financial Reporting ? Revenue Recorded Twice/Misclassified Criteria ? Standard account practices dictate that each available revenue be recognized only one time in an entity?s accounting records. The Organization?s accounting policy calls for grants from the Appalachian Regional Commission and the Abandoned Mine Land programs (AML ? sponsored by East Kentucky Pride) programs to be segregated. Condition ? On March 31, 2021, the Organization?s accountant recognized a grant from the AML program in the AML grant account comingled with a grant reimbursement from the ARC. On June 30, 2021, the accountant made a general journal entry that recognized the same AML grant in the ARC grant account. Effect ? The Organization?s ARC grant revenue was overstated by $259,228 and $16,788 was misclassified as an AML grant revenue. Capital expenditures related to the reimbursement grant were overstated by $259,228. Recommendation ? The Organization?s accountant should reconcile the receipts from both the ARC and AML programs annually. Both the ARC and AML programs can produce a Payment History for the fiscal year for all vendors paid on behalf of the Organization. Management?s Response ? Management will consider the costs and benefits of implementing this recommendation, and with guidance from the Board of Directors proceed in the best interest of the organization.
Management?s Response ? Management will consider the costs and benefits of implementing this recommendation, and with guidance from the Board of Directors proceed in the best interest of the organization.
Finding 2021-03 ? Lack of Internal Control Over Financial Reporting ? State Grant Revenue Not Recognized Criteria ? Standard accounting practices dictate that revenues be recognized in period of performance of the underlying contract or service. Condition ? The Organization did not solicit information from East Kentucky Pride, Inc. regarding amounts paid on behalf of the Appalachian Wildlife Foundation, Inc. in fiscal year 2021. These payments to vendors, paid on behalf of AWF were not recognized in AWF?s financial records. Effect ? The Organization?s AML grant revenue and capital expenditures were understated by $1,086,517.73. Recommendation ? The Organization?s accountant should reconcile the dedicated AML grant reimbursement account to the AML draw requests submitted to East Kentucky Pride, Inc. Management?s Response ? Management will consider the costs and benefits of implementing this recommendation, and with guidance from the Board of Directors proceed in the best interest of the organization.
Show full finding ▾Hide full finding ▴Finding 2021-03 ? Lack of Internal Control Over Financial Reporting ? State Grant Revenue Not Recognized Criteria ? Standard accounting practices dictate that revenues be recognized in period of performance of the underlying contract or service. Condition ? The Organization did not solicit information from East Kentucky Pride, Inc. regarding amounts paid on behalf of the Appalachian Wildlife Foundation, Inc. in fiscal year 2021. These payments to vendors, paid on behalf of AWF were not recognized in AWF?s financial records. Effect ? The Organization?s AML grant revenue and capital expenditures were understated by $1,086,517.73. Recommendation ? The Organization?s accountant should reconcile the dedicated AML grant reimbursement account to the AML draw requests submitted to East Kentucky Pride, Inc. Management?s Response ? Management will consider the costs and benefits of implementing this recommendation, and with guidance from the Board of Directors proceed in the best interest of the organization.
Management?s Response ? Management will consider the costs and benefits of implementing this recommendation, and with guidance from the Board of Directors proceed in the best interest of the organization.
Finding 2021-04 ? Lack of Internal Control Over Financial Reporting ? Cash Account Not Included on the Balance Sheet Criteria ? Standard accounting practices dictate that all cash accounts controlled by an entity be included on the entity?s balance sheet. These accounts should also be reconciled monthly by the entity?s accountant and reviewed by entity management. Condition ? The Organization?s PNC Bank Account # 46-3821-0398 is not included on the Organization's balance sheet and is not being reconciled at the date of these financial statements. This account was established as a dedicated account to receive cash reimbursement grant payments from the Cumberland Valley Area Development District (CVADD), the grant manager for the Appalachian Regional Commission development grant. In theory, after draw request are made, the funds are deposited into this account by ACH transaction by the CVADD. The Organization then writes checks on the account to pay the contractors who submitted the draw request. This fund does have, a small residual balance at June 30, 2021. Effect ? A bank account that does not appear on the balance sheet, even with a $0 balance is a significant fraud risk. Funds can be easily transferred into the account and be fraudulently removed without recognition in the accounting records. Recommendation ? We recommend that the Organization immediately add all accounts that are currently not on the balance sheet and reconcile these accounts monthly. Management?s Response ? This recommendation has been implemented.
Show full finding ▾Hide full finding ▴Finding 2021-04 ? Lack of Internal Control Over Financial Reporting ? Cash Account Not Included on the Balance Sheet Criteria ? Standard accounting practices dictate that all cash accounts controlled by an entity be included on the entity?s balance sheet. These accounts should also be reconciled monthly by the entity?s accountant and reviewed by entity management. Condition ? The Organization?s PNC Bank Account # 46-3821-0398 is not included on the Organization's balance sheet and is not being reconciled at the date of these financial statements. This account was established as a dedicated account to receive cash reimbursement grant payments from the Cumberland Valley Area Development District (CVADD), the grant manager for the Appalachian Regional Commission development grant. In theory, after draw request are made, the funds are deposited into this account by ACH transaction by the CVADD. The Organization then writes checks on the account to pay the contractors who submitted the draw request. This fund does have, a small residual balance at June 30, 2021. Effect ? A bank account that does not appear on the balance sheet, even with a $0 balance is a significant fraud risk. Funds can be easily transferred into the account and be fraudulently removed without recognition in the accounting records. Recommendation ? We recommend that the Organization immediately add all accounts that are currently not on the balance sheet and reconcile these accounts monthly. Management?s Response ? This recommendation has been implemented.
Management?s Response ? This recommendation has been implemented.
Finding 2021-05 ? Non-Compliance with Uniform Guidance Reporting Requirements ? Audit Not Filed Timely with Federal Audit Clearinghouse Criteria ? Audits performed under the auspices of Title 2, Code of Federal Regulations; Part 200 ? Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) are required by 2 C.F.R. 200, Subpart F, Paragraph 200.512 (a)(1) to be submitted to the Federal Audit Clearinghouse withing the earlier of 30 days after the receipt of the auditor?s report or 9 months after the end of the audit period. Condition ? The Organization will submit the audit report for the fiscal year ending June 30, 2021 to the Federal Audit Clearinghouse by March 31, 2023. Effect ? The Organization is submitting its audit report 12 months after the required due date is not compliance with 2 C.F.R. 200.512(a)(1) Recommendation ? In future years, the Organization should strive to complete the audit with sufficient time to timely submit to the Federal Audit Clearinghouse. Management?s Response ? Management will implement this recommendation.
Show full finding ▾Hide full finding ▴Finding 2021-05 ? Non-Compliance with Uniform Guidance Reporting Requirements ? Audit Not Filed Timely with Federal Audit Clearinghouse Criteria ? Audits performed under the auspices of Title 2, Code of Federal Regulations; Part 200 ? Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) are required by 2 C.F.R. 200, Subpart F, Paragraph 200.512 (a)(1) to be submitted to the Federal Audit Clearinghouse withing the earlier of 30 days after the receipt of the auditor?s report or 9 months after the end of the audit period. Condition ? The Organization will submit the audit report for the fiscal year ending June 30, 2021 to the Federal Audit Clearinghouse by March 31, 2023. Effect ? The Organization is submitting its audit report 12 months after the required due date is not compliance with 2 C.F.R. 200.512(a)(1) Recommendation ? In future years, the Organization should strive to complete the audit with sufficient time to timely submit to the Federal Audit Clearinghouse. Management?s Response ? Management will implement this recommendation.
Management?s Response ? Management will implement this recommendation.
Finding 2021-06 ? Lack of Internal Control Over Compliance ? Unfamiliarity with Federal Compliance Requirements Criteria ? Entities that disburse Federal funds to subrecipients and entities who expend Federal funds in excess of $750,000 are each required to gain an understanding of the compliance requirements found in 2 C.F.R. 200 ? Uniform Guidance for the specific Federal grant awards the entity disburses/receives. The disbursing entity should monitor subrecipients and ensure compliance requirements are being met. Condition ? The Organization shows a lack of familiarity with the 2 C.F.R. 200 ? Uniform Guidance compliance requirements. Effect ? This lack of familiarity with the compliance requirements allowed the Federal Audit Clearinghouse deadline to be missed by one year and may, in the future, allow funds to be used in a manner that is not consistent with Allowable Activities and Cost Principles in 2 C.F.R.200 ? Uniform Guidance. Other compliance requirements such as Program Income, Eligibility, Cost Matching, Davis-Bacon, Suspension/Debarment may also be affected. Recommendation ? We recommend the Organization?s grant manager contact the Cumberland Valley Area Development District and inquire about Uniform Guidance compliance requirements for CFDA 23.001 Appalachian Regional Development Funds. Management?s Response ? Management will consider the costs and benefits of implementing this recommendation, and with guidance from the Board of Directors proceed in the best interest of the organization.
Show full finding ▾Hide full finding ▴Finding 2021-06 ? Lack of Internal Control Over Compliance ? Unfamiliarity with Federal Compliance Requirements Criteria ? Entities that disburse Federal funds to subrecipients and entities who expend Federal funds in excess of $750,000 are each required to gain an understanding of the compliance requirements found in 2 C.F.R. 200 ? Uniform Guidance for the specific Federal grant awards the entity disburses/receives. The disbursing entity should monitor subrecipients and ensure compliance requirements are being met. Condition ? The Organization shows a lack of familiarity with the 2 C.F.R. 200 ? Uniform Guidance compliance requirements. Effect ? This lack of familiarity with the compliance requirements allowed the Federal Audit Clearinghouse deadline to be missed by one year and may, in the future, allow funds to be used in a manner that is not consistent with Allowable Activities and Cost Principles in 2 C.F.R.200 ? Uniform Guidance. Other compliance requirements such as Program Income, Eligibility, Cost Matching, Davis-Bacon, Suspension/Debarment may also be affected. Recommendation ? We recommend the Organization?s grant manager contact the Cumberland Valley Area Development District and inquire about Uniform Guidance compliance requirements for CFDA 23.001 Appalachian Regional Development Funds. Management?s Response ? Management will consider the costs and benefits of implementing this recommendation, and with guidance from the Board of Directors proceed in the best interest of the organization.
Management?s Response ? Management will consider the costs and benefits of implementing this recommendation, and with guidance from the Board of Directors proceed in the best interest of the organization.
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