EIN: 521558569
UEI: RVZJTJDJ8P87
Audited by: Hicks & Associates CPAs
Oversight agency: 15 [Department of the Interior]
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Data as of August 28, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on February 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 August 18, 2025 (377 days ago).
What is a management decision? →We noted that applications and/or award letters were not available for a sample of individuals receiving grant monies and therefore, we were unable to determine if the individuals were eligible for the award. Cause: A sample of records needed to support internship expense and individual eligibility for the year ended October 31, 2021 were unable to be located by management. Effect: We were unable to determine if any potential abuse or noncompliance of the related federal program occurred. Questioned Costs: $23,000 Identification of Repeat Finding: This is a repeat finding that was listed in the audit report for the year ended October 31, 2020. The prior year audit finding number is 2020-001. Recommendation: NCPE should have internal controls in place for the retention of federal program records. NCPE should also have procedures in place to allow for the review of an individual’s eligibility to receive a federal award. Management’s Views and Corrective Action Plan: Management’s views and corrective action plan is included at the end of this report after the schedule of prior audit findings and questioned costs.
Show full finding ▾Hide full finding ▴2021-001 – Eligibility Criteria: Internal controls should be in place to monitor the disbursement of grant monies to individuals that are eligible for the internship including, but not limited to, the safekeeping of the records related to their eligibility and the awarding federal program. Condition: We noted that applications and/or award letters were not available for a sample of individuals receiving grant monies and therefore, we were unable to determine if the individuals were eligible for the award. Cause: A sample of records needed to support internship expense and individual eligibility for the year ended October 31, 2021 were unable to be located by management. Effect: We were unable to determine if any potential abuse or noncompliance of the related federal program occurred. Questioned Costs: $23,000 Identification of Repeat Finding: This is a repeat finding that was listed in the audit report for the year ended October 31, 2020. The prior year audit finding number is 2020-001. Recommendation: NCPE should have internal controls in place for the retention of federal program records. NCPE should also have procedures in place to allow for the review of an individual’s eligibility to receive a federal award. Management’s Views and Corrective Action Plan: Management’s views and corrective action plan is included at the end of this report after the schedule of prior audit findings and questioned costs.
Recommendation: NCPE should have internal controls in place for the retention of federal program records. NCPE should also have procedures in place to allow for the review of an individual’s eligibility to receive a federal award. Response: NCPE’s Executive Committee hired a new manager in 2017 to create, track, and retain important records to comply with the terms and conditions of federal agreements. In addition to the application form completed by all interns, an award letter was introduced in 2019. The Award Letter is sent by the National Park Service (NPS) site supervisor to the successful candidate, with NCPE copied, to confirm their appointment and provide essential details about the internship like duration, rate of pay, location, paid time off, etc. This letter with the completed application form documents an intern's eligibility to participate in the program for a specific duration and rate of pay. For the current audit, applications or resumes were missing for 1 of the interns sampled and an award letter was missing for 1 intern. It was this lack of documentation that resulted in the questioned costs. Requiring a completed application has been a standard practice for several years but this wasn’t always the case when students applied directly to a site supervisor and not through the online application at PreserveNet (NCPE’s website for preservationists and preservation resources). Site supervisors are now regularly reminded about the program’s eligibility requirement, however, and management is confident that these interns, and all future interns, met the criteria for participation in the program. Nevertheless, in the future efforts will be intensified to improve record keeping. If NPS has any questions concerning these responses, please contact me or NCPE’s Treasurer, Doug Appler.
2020-001
FAC accepted this audit on August 5, 2024 — management decision was due February 5, 2025.
We noted that applications and/or award letters were not available for a sample of individuals receiving grant monies and therefore, we were unable to determine if the individuals were eligible for the award. Cause: A sample of records needed to support internship expense and individual eligibility for the year ended October 31, 2020 were unable to be located by management. Effect: We were unable to determine if any potential abuse or noncompliance of the related federal program occurred. Questioned Costs: $70,150 Identification of Repeat Finding: This is a repeat finding that was listed in the audit report for the year ended October 31, 2019. The prior year audit finding number is 2019-001. Recommendation: NCPE should have internal controls in place for the retention of federal program records. NCPE should also have procedures in place to allow for the review of an individual’s eligibility to receive a federal award. Management’s Views and Corrective Action Plan: Management’s views and corrective action plan is included at the end of this report after the schedule of prior audit findings and questioned costs.
Show full finding ▾Hide full finding ▴2020-001 – Eligibility Criteria: Internal controls should be in place to monitor the disbursement of grant monies to individuals that are eligible for the internship including, but not limited to, the safekeeping of the records related to their eligibility and the awarding federal program. Condition: We noted that applications and/or award letters were not available for a sample of individuals receiving grant monies and therefore, we were unable to determine if the individuals were eligible for the award. Cause: A sample of records needed to support internship expense and individual eligibility for the year ended October 31, 2020 were unable to be located by management. Effect: We were unable to determine if any potential abuse or noncompliance of the related federal program occurred. Questioned Costs: $70,150 Identification of Repeat Finding: This is a repeat finding that was listed in the audit report for the year ended October 31, 2019. The prior year audit finding number is 2019-001. Recommendation: NCPE should have internal controls in place for the retention of federal program records. NCPE should also have procedures in place to allow for the review of an individual’s eligibility to receive a federal award. Management’s Views and Corrective Action Plan: Management’s views and corrective action plan is included at the end of this report after the schedule of prior audit findings and questioned costs.
July 18, 2024 Response to Findings Andrew Lubner Paloma Bolasny Awarding Officer Agreement Technical Representative National Park Service National Park Service The National Council for Preservation Education (NCPE) respectfully submits the following response to the finding and corrective action plan for the year ending October 31, 2020. Hicks and Associates, CPAs 1795 Alysheba Way, Suite 6206 Lexington, KY 40509 Audit Period: November 1, 2019 – October 31, 2020 The findings from the FYE October 31, 2020, schedule of findings and questioned costs are discussed below and include NCPE management responses. The finding is numbered consistently with the number assigned in the schedule. Finding: Internal Control > Compliance 2020-001 – Eligibility Recommendation: NCPE should have internal controls in place for the retention of federal program records. NCPE should also have procedures in place to allow for the review of an individual’s eligibility to receive a federal award. Response: NCPE’s Executive Committee hired a new manager in 2017 to create, track, and retain important records to comply with the terms and conditions of federal agreements. In addition to the application form completed by all interns, an award letter was introduced in 2019. The Award Letter is sent by the National Park Service (NPS) site supervisor to the successful candidate, with NCPE copied, to confirm their appointment and provide essential details about the internship like duration, rate of pay, location, paid time off, etc. This letter with the completed application form documents an intern's eligibility to participate in the program for a specific duration and rate of pay. For the current audit, applications or resumes were missing for 3 of the interns sampled. It was this lack of documentation that resulted in the questioned costs. Requiring a completed application is now standard practice but this wasn’t always the case when students applied directly to a site supervisor and not through the bi-annual application round on PreserveNet (NCPE’s website for preservationists and preservation resources). Site supervisors are aware of the program’s eligibility requirement, however, and management is confident these interns met the criteria for participation in the program. In the future, however, efforts will be intensified to improve record keeping. If NPS has any questions concerning these responses, please contact me or NCPE’s Treasurer, Doug Appler. Sincerely, Julee Johnson Director, Internship Program
2019-001
FAC accepted this audit on November 20, 2023 — management decision was due May 20, 2024.
We noted that applications and/or award letters were not available for a sample of individuals receiving grant monies and therefore, we were unable to determine if the individuals were eligible for the award. Cause: A sample of records needed to support internship expense and individual eligibility for the year ended October 31, 2019 were unable to be located by management. Effect: We were unable to determine if any potential abuse or noncompliance of the related federal program occurred. Questioned Costs: $154,400 Identification of Repeat Finding: This is a repeat finding that was listed in the audit report for the year ended October 31, 2018. The prior year audit finding number is 2018-002. Recommendation: NCPE should have internal controls in place for the retention of federal program records. NCPE should also have procedures in place to allow for the review of an individual’s eligibility to receive a federal award. Management’s Views and Corrective Action Plan: Management’s views and corrective action plan is included at the end of this report after the schedule of prior audit findings and questioned costs.
Show full finding ▾Hide full finding ▴2019-001 – Eligibility Criteria: Internal controls should be in place to monitor the disbursement of grant monies to individuals that are eligible for the internship including, but not limited to, the safekeeping of the records related to their eligibility and the awarding federal program. Condition: We noted that applications and/or award letters were not available for a sample of individuals receiving grant monies and therefore, we were unable to determine if the individuals were eligible for the award. Cause: A sample of records needed to support internship expense and individual eligibility for the year ended October 31, 2019 were unable to be located by management. Effect: We were unable to determine if any potential abuse or noncompliance of the related federal program occurred. Questioned Costs: $154,400 Identification of Repeat Finding: This is a repeat finding that was listed in the audit report for the year ended October 31, 2018. The prior year audit finding number is 2018-002. Recommendation: NCPE should have internal controls in place for the retention of federal program records. NCPE should also have procedures in place to allow for the review of an individual’s eligibility to receive a federal award. Management’s Views and Corrective Action Plan: Management’s views and corrective action plan is included at the end of this report after the schedule of prior audit findings and questioned costs.
November 6, 2023 Response to Findings Andrew Lubner Paloma Bolasny Awarding Officer Agreement Technical Representative National Park Service National Park Service The National Council for Preservation Education (NCPE) respectfully submits the following response to the finding and corrective action plan for the year ending October 31, 2019. Hicks and Associates, CPAs 1795 Alysheba Way, Suite 6206 Lexington, KY 40509 Audit Period: November 1, 2018 – October 31, 2019 The findings from the FYE October 31, 2019, schedule of findings and questioned costs are discussed below and include NCPE management responses. The finding is numbered consistently with the number assigned in the schedule. Finding: Internal Control > Compliance 2019-001 – Eligibility Recommendation: NCPE should have internal controls in place for the retention of federal program records. NCPE should also have procedures in place to allow for the review of an individual’s eligibility to receive a federal award. Response: NCPE’s Executive Committee hired a new manager in 2017 to create, track, and retain important records to comply with the terms and conditions of federal agreements. In addition to the application form completed by all interns, an award letter was introduced in 2019. The Award Letter is sent by the National Park Service (NPS) site supervisor to the successful candidate, with NCPE copied, to confirm their appointment and provide essential details about the internship like duration, rate of pay, location, paid time off, etc. This letter with the completed application form documents an intern's eligibility to participate in the program for a specific duration and rate of pay. For the current audit, applications or resumes were missing for 6 of the interns sampled (of 185 interns total). It was this lack of documentation that resulted in the questioned costs. Requiring a completed application is now standard practice but this wasn’t always the case when students applied directly to a site supervisor and not through the bi-annual application round on PreserveNet (NCPE’s website for preservationists and preservation resources). Site supervisors are aware of the program’s eligibility requirement, however, and management is confident these interns met the criteria for participation in the program. In the future, however, efforts will be intensified to improve record keeping. If NPS has any questions concerning these responses, please contact me or NCPE’s Treasurer, Doug Appler. Sincerely, Julee Johnson Julee Johnson Director, Internship Program
2018-002
FAC accepted this audit on December 28, 2022 — management decision was due June 28, 2023.
GSA_MIGRATION
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GSA_MIGRATION
2017-002
FAC accepted this audit on April 30, 2020 — management decision was due October 30, 2020.
GSA_MIGRATION
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GSA_MIGRATION
2016-003
FAC accepted this audit on September 19, 2018 — management decision was due March 19, 2019.
GSA_MIGRATION
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