EIN: 610660109
UEI: DWKDUEE1DT59
Audited by: Jones & Associates CPAs, PSC
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 March 30, 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 September 30, 2026 (26 days from today).
What is a management decision? →FAC accepted this audit on December 6, 2024 — management decision was due June 6, 2025.
Middle Kentucky Community Action Partnership, Inc. did not report subaward data through the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS) in a timely manner. Additionally, the subaward amount was reported incorrectly. The following is a summary of the results of audit testing for compliance with this requirement: Cause: Management completed the Federal Funding Accountability and Transparency Act (Transparency Act) reporting requirement past the deadline and reported an amount that differed from the obligated amount. Effect: Middle Kentucky Community Action Partnership, Inc. was not in compliance with this compliance requirement and a significant deficiency in internal control over compliance exists. Criteria: The Transparency Act (Pub. L. No. 109-282) that is codified in 2 CFR Part 170 requires subaward actions be reported in FSRS no later than the last day of the month following the month in which the subaward/subaward amendment obligation was made. Recommendation: We recommend that Middle Kentucky Community Action Partnership, Inc. establish procedures to ensure that required reports are filed in a timely manner with the correct subaward amounts. Response: Management agrees with the finding and has committed to a corrective action plan. Middle Kentucky has the use of a scheduling calendar in which required dates of reports and other key events are now placed. Middle Kentucky CFO has added the dates of reports including the FSRS report and its due date. From this calendar an alert can and will e sent to the CFO and a designated second person to alert them as to the upcoming required date that this and other reports are to be submitted. The calendar both electronic and in written form is now in use and no further instances of this occurrence should occur within the fiscal department in the future.
Show full finding ▾Hide full finding ▴Federal Program: Head Start Cluster Assistance Listing Number: 93.600 Federal Award Number: 04CH011976 Grant period: 04/01/2024 – 03/31/2025 Federal Agency: U.S. Department of Health and Human Services Questioned Costs: None. Condition: Middle Kentucky Community Action Partnership, Inc. did not report subaward data through the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS) in a timely manner. Additionally, the subaward amount was reported incorrectly. The following is a summary of the results of audit testing for compliance with this requirement: Cause: Management completed the Federal Funding Accountability and Transparency Act (Transparency Act) reporting requirement past the deadline and reported an amount that differed from the obligated amount. Effect: Middle Kentucky Community Action Partnership, Inc. was not in compliance with this compliance requirement and a significant deficiency in internal control over compliance exists. Criteria: The Transparency Act (Pub. L. No. 109-282) that is codified in 2 CFR Part 170 requires subaward actions be reported in FSRS no later than the last day of the month following the month in which the subaward/subaward amendment obligation was made. Recommendation: We recommend that Middle Kentucky Community Action Partnership, Inc. establish procedures to ensure that required reports are filed in a timely manner with the correct subaward amounts. Response: Management agrees with the finding and has committed to a corrective action plan. Middle Kentucky has the use of a scheduling calendar in which required dates of reports and other key events are now placed. Middle Kentucky CFO has added the dates of reports including the FSRS report and its due date. From this calendar an alert can and will e sent to the CFO and a designated second person to alert them as to the upcoming required date that this and other reports are to be submitted. The calendar both electronic and in written form is now in use and no further instances of this occurrence should occur within the fiscal department in the future.
Management agrees with the finding and has committed to a corrective action plan. Middle Kentucky has the use of a scheduling calendar in which required dates of reports and other key events are now placed. Middle Kentucky CFO has added the dates of reports including the FSRS report and its due date. From this calendar an alert can and will e sent to the CFO and a designated second person to alert them as to the upcoming required date that this and other reports are to be submitted. The calendar both electronic and in written form is now in use and no further instances of this occurrence should occur within the fiscal department in the future.
Middle Kentucky Community Action Partnership, Inc. did not report subaward data through the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS) in a timely manner. Additionally, the subaward amount was reported incorrectly. The following is a summary of the results of audit testing for compliance with this requirement: Cause: Management completed the Federal Funding Accountability and Transparency Act (Transparency Act) reporting requirement past the deadline and reported an amount that differed from the obligated amount. Effect: Middle Kentucky Community Action Partnership, Inc. was not in compliance with this compliance requirement and a significant deficiency in internal control over compliance exists. Criteria: The Transparency Act (Pub. L. No. 109-282) that is codified in 2 CFR Part 170 requires subaward actions be reported in FSRS no later than the last day of the month following the month in which the subaward/subaward amendment obligation was made. Recommendation: We recommend that Middle Kentucky Community Action Partnership, Inc. establish procedures to ensure that required reports are filed in a timely manner with the correct subaward amounts. Response: Management agrees with the finding and has committed to a corrective action plan. Middle Kentucky has the use of a scheduling calendar in which required dates of reports and other key events are now placed. Middle Kentucky CFO has added the dates of reports including the FSRS report and its due date. From this calendar an alert can and will e sent to the CFO and a designated second person to alert them as to the upcoming required date that this and other reports are to be submitted. The calendar both electronic and in written form is now in use and no further instances of this occurrence should occur within the fiscal department in the future.
Show full finding ▾Hide full finding ▴Federal Program: Head Start Cluster Assistance Listing Number: 93.600 Federal Award Number: 04CH011976 Grant period: 04/01/2024 – 03/31/2025 Federal Agency: U.S. Department of Health and Human Services Questioned Costs: None. Condition: Middle Kentucky Community Action Partnership, Inc. did not report subaward data through the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS) in a timely manner. Additionally, the subaward amount was reported incorrectly. The following is a summary of the results of audit testing for compliance with this requirement: Cause: Management completed the Federal Funding Accountability and Transparency Act (Transparency Act) reporting requirement past the deadline and reported an amount that differed from the obligated amount. Effect: Middle Kentucky Community Action Partnership, Inc. was not in compliance with this compliance requirement and a significant deficiency in internal control over compliance exists. Criteria: The Transparency Act (Pub. L. No. 109-282) that is codified in 2 CFR Part 170 requires subaward actions be reported in FSRS no later than the last day of the month following the month in which the subaward/subaward amendment obligation was made. Recommendation: We recommend that Middle Kentucky Community Action Partnership, Inc. establish procedures to ensure that required reports are filed in a timely manner with the correct subaward amounts. Response: Management agrees with the finding and has committed to a corrective action plan. Middle Kentucky has the use of a scheduling calendar in which required dates of reports and other key events are now placed. Middle Kentucky CFO has added the dates of reports including the FSRS report and its due date. From this calendar an alert can and will e sent to the CFO and a designated second person to alert them as to the upcoming required date that this and other reports are to be submitted. The calendar both electronic and in written form is now in use and no further instances of this occurrence should occur within the fiscal department in the future.
Management agrees with the finding and has committed to a corrective action plan. Middle Kentucky has the use of a scheduling calendar in which required dates of reports and other key events are now placed. Middle Kentucky CFO has added the dates of reports including the FSRS report and its due date. From this calendar an alert can and will e sent to the CFO and a designated second person to alert them as to the upcoming required date that this and other reports are to be submitted. The calendar both electronic and in written form is now in use and no further instances of this occurrence should occur within the fiscal department in the future.
FAC accepted this audit on March 5, 2025 — management decision was due September 5, 2025.
Middle Kentucky Community Action Partnership, Inc. did not report subaward data through the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS) in a timely manner. Additionally, the subaward amount was reported incorrectly. The following is a summary of the results of audit testing for compliance with this requirement: Cause: Management completed the Federal Funding Accountability and Transparency Act (Transparency Act) reporting requirement past the deadline and reported an amount that differed from the obligated amount. Effect: Middle Kentucky Community Action Partnership, Inc. was not in compliance with this compliance requirement and a significant deficiency in internal control over compliance exists. Criteria: The Transparency Act (Pub. L. No. 109-282) that is codified in 2 CFR Part 170 requires subaward actions be reported in FSRS no later than the last day of the month following the month in which the subaward/subaward amendment obligation was made. Recommendation: We recommend that Middle Kentucky Community Action Partnership, Inc. establish procedures to ensure that required reports are filed in a timely manner with the correct subaward amounts. Response: Management agrees with the finding and has committed to a corrective action plan. Middle Kentucky has the use of a scheduling calendar in which required dates of reports and other key events are now placed. Middle Kentucky CFO has added the dates of reports including the FSRS report and its due date. From this calendar an alert can and will e sent to the CFO and a designated second person to alert them as to the upcoming required date that this and other reports are to be submitted. The calendar both electronic and in written form is now in use and no further instances of this occurrence should occur within the fiscal department in the future.
Show full finding ▾Hide full finding ▴Federal Program: Head Start Cluster Assistance Listing Number: 93.600 Federal Award Number: 04CH011976 Grant period: 04/01/2024 – 03/31/2025 Federal Agency: U.S. Department of Health and Human Services Questioned Costs: None. Condition: Middle Kentucky Community Action Partnership, Inc. did not report subaward data through the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS) in a timely manner. Additionally, the subaward amount was reported incorrectly. The following is a summary of the results of audit testing for compliance with this requirement: Cause: Management completed the Federal Funding Accountability and Transparency Act (Transparency Act) reporting requirement past the deadline and reported an amount that differed from the obligated amount. Effect: Middle Kentucky Community Action Partnership, Inc. was not in compliance with this compliance requirement and a significant deficiency in internal control over compliance exists. Criteria: The Transparency Act (Pub. L. No. 109-282) that is codified in 2 CFR Part 170 requires subaward actions be reported in FSRS no later than the last day of the month following the month in which the subaward/subaward amendment obligation was made. Recommendation: We recommend that Middle Kentucky Community Action Partnership, Inc. establish procedures to ensure that required reports are filed in a timely manner with the correct subaward amounts. Response: Management agrees with the finding and has committed to a corrective action plan. Middle Kentucky has the use of a scheduling calendar in which required dates of reports and other key events are now placed. Middle Kentucky CFO has added the dates of reports including the FSRS report and its due date. From this calendar an alert can and will e sent to the CFO and a designated second person to alert them as to the upcoming required date that this and other reports are to be submitted. The calendar both electronic and in written form is now in use and no further instances of this occurrence should occur within the fiscal department in the future.
Management agrees with the finding and has committed to a corrective action plan. Middle Kentucky has the use of a scheduling calendar in which required dates of reports and other key events are now placed. Middle Kentucky CFO has added the dates of reports including the FSRS report and its due date. From this calendar an alert can and will e sent to the CFO and a designated second person to alert them as to the upcoming required date that this and other reports are to be submitted. The calendar both electronic and in written form is now in use and no further instances of this occurrence should occur within the fiscal department in the future.
Middle Kentucky Community Action Partnership, Inc. did not report subaward data through the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS) in a timely manner. Additionally, the subaward amount was reported incorrectly. The following is a summary of the results of audit testing for compliance with this requirement: Cause: Management completed the Federal Funding Accountability and Transparency Act (Transparency Act) reporting requirement past the deadline and reported an amount that differed from the obligated amount. Effect: Middle Kentucky Community Action Partnership, Inc. was not in compliance with this compliance requirement and a significant deficiency in internal control over compliance exists. Criteria: The Transparency Act (Pub. L. No. 109-282) that is codified in 2 CFR Part 170 requires subaward actions be reported in FSRS no later than the last day of the month following the month in which the subaward/subaward amendment obligation was made. Recommendation: We recommend that Middle Kentucky Community Action Partnership, Inc. establish procedures to ensure that required reports are filed in a timely manner with the correct subaward amounts. Response: Management agrees with the finding and has committed to a corrective action plan. Middle Kentucky has the use of a scheduling calendar in which required dates of reports and other key events are now placed. Middle Kentucky CFO has added the dates of reports including the FSRS report and its due date. From this calendar an alert can and will e sent to the CFO and a designated second person to alert them as to the upcoming required date that this and other reports are to be submitted. The calendar both electronic and in written form is now in use and no further instances of this occurrence should occur within the fiscal department in the future.
Show full finding ▾Hide full finding ▴Federal Program: Head Start Cluster Assistance Listing Number: 93.600 Federal Award Number: 04CH011976 Grant period: 04/01/2024 – 03/31/2025 Federal Agency: U.S. Department of Health and Human Services Questioned Costs: None. Condition: Middle Kentucky Community Action Partnership, Inc. did not report subaward data through the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS) in a timely manner. Additionally, the subaward amount was reported incorrectly. The following is a summary of the results of audit testing for compliance with this requirement: Cause: Management completed the Federal Funding Accountability and Transparency Act (Transparency Act) reporting requirement past the deadline and reported an amount that differed from the obligated amount. Effect: Middle Kentucky Community Action Partnership, Inc. was not in compliance with this compliance requirement and a significant deficiency in internal control over compliance exists. Criteria: The Transparency Act (Pub. L. No. 109-282) that is codified in 2 CFR Part 170 requires subaward actions be reported in FSRS no later than the last day of the month following the month in which the subaward/subaward amendment obligation was made. Recommendation: We recommend that Middle Kentucky Community Action Partnership, Inc. establish procedures to ensure that required reports are filed in a timely manner with the correct subaward amounts. Response: Management agrees with the finding and has committed to a corrective action plan. Middle Kentucky has the use of a scheduling calendar in which required dates of reports and other key events are now placed. Middle Kentucky CFO has added the dates of reports including the FSRS report and its due date. From this calendar an alert can and will e sent to the CFO and a designated second person to alert them as to the upcoming required date that this and other reports are to be submitted. The calendar both electronic and in written form is now in use and no further instances of this occurrence should occur within the fiscal department in the future.
Management agrees with the finding and has committed to a corrective action plan. Middle Kentucky has the use of a scheduling calendar in which required dates of reports and other key events are now placed. Middle Kentucky CFO has added the dates of reports including the FSRS report and its due date. From this calendar an alert can and will e sent to the CFO and a designated second person to alert them as to the upcoming required date that this and other reports are to be submitted. The calendar both electronic and in written form is now in use and no further instances of this occurrence should occur within the fiscal department in the future.
FAC accepted this audit on December 12, 2023 — management decision was due June 12, 2024.
FAC accepted this audit on December 6, 2022 — management decision was due June 6, 2023.
FAC accepted this audit on January 20, 2022 — management decision was due July 20, 2022.
As of June 30, 2021, Middle Kentucky Community Action Partnership, Inc. was holding $45,317 of unobligated excess cash on hand for Head Start grant award 04CH010331-05C3 ended March 31, 2021. As of the date of this audit report, Middle Kentucky Community Action Partnership, Inc. has returned the excess cash on hand. Criteria: Uniform Guidance 200.305(b)(1) states ?Advance payments to a non-Federal entity must be limited to the minimum amounts needed and be timed to be in accordance with the actual, immediate cash requirements of the non-Federal entity in carrying out the purpose of the approved program or project.? Cause: Middle Kentucky Community Action Partnership, Inc. did not properly analyze cash draws made for the Head Start program with actual expenditures. Effect: Based on the above conditions, a significant deficiency in internal control over compliance exists. Recommendation: We recommend that Middle Kentucky Community Action Partnership, Inc. establish procedures to ensure cash draws are based on actual cash needs. View of Responsible Officials: Management agrees with the finding and has developed and begun implementation of a corrective action plan.
Show full finding ▾Hide full finding ▴Finding 2021-001: Internal Controls Over Compliance Federal program: COVID 19 - Head Start AL#: 93.600 Federal award number: 04CH010331-05C3 Grant period: 04/01/20 ? 03/31/21 Federal agency: U.S. Department of Health and Human Services Questioned Costs: None Finding 2021-001: Internal Controls Over Compliance Condition: As of June 30, 2021, Middle Kentucky Community Action Partnership, Inc. was holding $45,317 of unobligated excess cash on hand for Head Start grant award 04CH010331-05C3 ended March 31, 2021. As of the date of this audit report, Middle Kentucky Community Action Partnership, Inc. has returned the excess cash on hand. Criteria: Uniform Guidance 200.305(b)(1) states ?Advance payments to a non-Federal entity must be limited to the minimum amounts needed and be timed to be in accordance with the actual, immediate cash requirements of the non-Federal entity in carrying out the purpose of the approved program or project.? Cause: Middle Kentucky Community Action Partnership, Inc. did not properly analyze cash draws made for the Head Start program with actual expenditures. Effect: Based on the above conditions, a significant deficiency in internal control over compliance exists. Recommendation: We recommend that Middle Kentucky Community Action Partnership, Inc. establish procedures to ensure cash draws are based on actual cash needs. View of Responsible Officials: Management agrees with the finding and has developed and begun implementation of a corrective action plan.
Corrective Action Plan for Current Year Findings Finding 2021-001- Internal Controls Over Compliance Corrective Action Plan When order funding to be drawn from the Head Start account the fiscal employee doing the draw will both check the funding of the account against the check registrar, expenditure journal and trial balance for the week that funds are being drawn. This will lead to the account drawing only the funds needed for the week, and prevent overdraws in the future. The accounts will also be monitored monthly to ensure that funds are expended out of the account and there is no balance as funds for the head grants should exist as they are on a cash basis as opposed to the rest of the agency funds which are accrual based. Person(s) Responsible: Fiscal Staff Timing for Implementation: Immediate
Middle Kentucky Community Action Partnership, Inc. did not report subaward data through the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS) in a timely manner. The required reporting was completed during the audit. The following is a summary of the results of audit testing for compliance with this requirement: "See Schedule of Findings and Questioned costs for chart/table" Criteria: The Federal Funding Accountability and Transparency Act (Pub. L. No. 109-282) (Transparency Act) that are codified in 2 CFR Part 170 requires subaward actions be reported in FSRS no later than the last day of the month following the month in which the subaward/subaward amendment obligation was made. Cause: Management was unaware of the Transparency Act reporting requirements when Middle Kentucky Community Action Partnership, Inc. made subgrant awards and did not complete the required reporting in a timely manner. The required Transparency Act reporting was completed once management became aware of the requirements. Effect: Because of the above conditions, Middle Kentucky Community Action Partnership, Inc. was not in compliance with this compliance requirement and a significant deficiency in internal control over compliance exists. Recommendation: We recommend that Middle Kentucky Community Action Partnership, Inc. establish procedures to ensure it is aware of all terms and conditions of its grant awards and file required reports in a timely manner. View of Responsible Officials: Management agrees with the finding and has committed to a corrective action plan.
Show full finding ▾Hide full finding ▴Finding 2021-002: Federal Funding Accountability and Transparency Act Reporting Federal program: Head Start AL#: 93.600 Federal award number: 04CH011976-01 Grant period: 04/01/21 ? 03/31/22 Federal agency: U.S. Department of Health and Human Services Questioned Costs: None Condition: Middle Kentucky Community Action Partnership, Inc. did not report subaward data through the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS) in a timely manner. The required reporting was completed during the audit. The following is a summary of the results of audit testing for compliance with this requirement: "See Schedule of Findings and Questioned costs for chart/table" Criteria: The Federal Funding Accountability and Transparency Act (Pub. L. No. 109-282) (Transparency Act) that are codified in 2 CFR Part 170 requires subaward actions be reported in FSRS no later than the last day of the month following the month in which the subaward/subaward amendment obligation was made. Cause: Management was unaware of the Transparency Act reporting requirements when Middle Kentucky Community Action Partnership, Inc. made subgrant awards and did not complete the required reporting in a timely manner. The required Transparency Act reporting was completed once management became aware of the requirements. Effect: Because of the above conditions, Middle Kentucky Community Action Partnership, Inc. was not in compliance with this compliance requirement and a significant deficiency in internal control over compliance exists. Recommendation: We recommend that Middle Kentucky Community Action Partnership, Inc. establish procedures to ensure it is aware of all terms and conditions of its grant awards and file required reports in a timely manner. View of Responsible Officials: Management agrees with the finding and has committed to a corrective action plan.
Corrective Action Plan for Current Year Findings Finding 2021-002 - Federal Funding Accountability and Transparency Act Reporting Corrective Action Plan The required reporting has been added to the list of reports that are to be done by the organization that breaks down from yearly to weekly and will be done within the first month that the report is available to be done. This particular report was unknown to us at the time and we will make sure that it is done with at least two people being aware of the process and what is needed to make sure the report is completed an uploaded well before its final due time. We will also be making more effort to see that any reporting agency we are to make reports to are noted in our task work to make sure no others are overlooked going forward. Person(s) Responsible: Christopher Chaney Timing for Implementation: Immediate
FAC accepted this audit on March 28, 2021 — management decision was due September 28, 2021.
FAC accepted this audit on January 6, 2020 — management decision was due July 6, 2020.
Management accepts the finding and has implemented corrective actions to address the issues noted.
Show full finding ▾Hide full finding ▴Management accepts the finding and has implemented corrective actions to address the issues noted.
Middle Kentucky Community Action Partnership acknowledges and accepts the finding as stated, We
FAC accepted this audit on December 2, 2018 — management decision was due June 2, 2019.
FAC accepted this audit on January 8, 2018 — management decision was due July 8, 2018.
FAC accepted this audit on April 3, 2017 — management decision was due October 3, 2017.
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