EIN: 610862133
UEI: ZNXABNMJ89L3
Data as of August 26, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on January 20, 2020. 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 July 20, 2020 (2228 days ago).
What is a management decision? →Internal controls should be in place that provide reasonable assurance that account balances are fairly stated. In addition, 2 CFR 200.303 requires the non-federal entity to establish and maintain effective internal controls over compliance with Federal statues, regulations, and the terms and conditions of the Federal award including proper tracking of grant expenditures for compliance. During our audit procedures, we noted instances in which the general ledger was not being maintained appropriately, leading to material audit adjustments in the areas of cash, receivables, capital assets, accounts payable, accrued liabilities, deferred revenue, revenue, and expenses. Lack of general ledger maintenance effected the accuracy of financial reporting throughout the year including preparation of the Schedule of Expenditures of Federal Awards. In addition, subsidiary ledgers were not being maintained or reconciled accurately for balance sheet accounts (i.e. accounts receivable, accounts payable and deferred revenue). Cause: Certain internal controls were not in place to prevent or detect and correct misstatements. Effect: Misstatements could be left undetected and uncorrected in financial statements. Recommendation: We recommend current procedures be reviewed that procedures are implemented that include a monitoring of month end closing items such as reconciliations of the general ledger accounts. Views of Responsible Officials and Planned Corrective Actions: Management concurs with the finding, see corrective action plan. Perspective: Material audit adjustments were required prior to major federal programs being determined and audited. No Questioned Costs
Show full finding ▾Hide full finding ▴U.S. Department of Health and Human Services Section III ? Federal Award Findings and Questioned Costs 2019-006 Pass-through Community Action Kentucky Low Income Home Energy Assistance Program CFDA 93.568; Grant no. 7361700002734 Year ended June 30, 2019 Pass-through Kentucky Cabinet for Health & Family Services Community Service Block Grant CFDA 93.569; Grant no. PON2 736 1700002530 - Year ended June 30, 2019 Criteria and Condition: Internal controls should be in place that provide reasonable assurance that account balances are fairly stated. In addition, 2 CFR 200.303 requires the non-federal entity to establish and maintain effective internal controls over compliance with Federal statues, regulations, and the terms and conditions of the Federal award including proper tracking of grant expenditures for compliance. During our audit procedures, we noted instances in which the general ledger was not being maintained appropriately, leading to material audit adjustments in the areas of cash, receivables, capital assets, accounts payable, accrued liabilities, deferred revenue, revenue, and expenses. Lack of general ledger maintenance effected the accuracy of financial reporting throughout the year including preparation of the Schedule of Expenditures of Federal Awards. In addition, subsidiary ledgers were not being maintained or reconciled accurately for balance sheet accounts (i.e. accounts receivable, accounts payable and deferred revenue). Cause: Certain internal controls were not in place to prevent or detect and correct misstatements. Effect: Misstatements could be left undetected and uncorrected in financial statements. Recommendation: We recommend current procedures be reviewed that procedures are implemented that include a monitoring of month end closing items such as reconciliations of the general ledger accounts. Views of Responsible Officials and Planned Corrective Actions: Management concurs with the finding, see corrective action plan. Perspective: Material audit adjustments were required prior to major federal programs being determined and audited. No Questioned Costs
2019-006 Low Income Home Energy Assistance Program CFDA 93.568 Grant no. 7361700002734 Year ended June 30, 2018 477 Cluster: Community Service Block Grant CFDA 93.569 Grant no. PON2 736 1700002530 - Year ended June 30, 2018 Material Weakness: The material weakness at finding 2018-001 also applies to these grant programs. View: Review of the policies and procedures currently in place for LIHEAP have shown that no changes are required to procedures. Planned Corrective Action: ? Planned Corrective Action for 2018-001 will also apply for this item. ? Corrective action was taken on September 25, 2018 with the termination of the previous Finance Director. Her failure to provide oversight and adherence to our policies and procedures for internal controls, lack of providing accurate and timely accounting and financial reports as well as failure to provide timely reconciliations resulted in many of these findings. ? Considerable training had been provided to CSBG staff on the reporting and documentation required for LIHEAP. ? We changed CSBG staff and leadership to address this issue from FYE2017. ? We will review our processes to see if additional changes/training is required.
2018-008
No more than 10% of funds for the grant may be used for planning and administrative cost, including both direct and indirect. Cause: Procedures are in place for review of grant reporting however the review was not effective. Effect: Potential over or under charging of grant program for administrative costs. Context: Administrative amounts charged to the LIHEAP program for the grant year of $235,501 were compared the calculated allowed amount computed by total subsidy and crisis amounts for the grant year of $1,482,725 multiplied by the 10%. The reimbursed amount of $235,501 exceeded the calculated amount of $148,303. Recommendation: We recommend the Agency enhance the review of grant reporting to provide oversite of limitations for administrative costs. Views of Responsible Officials and Planned Corrective Actions: Management concurs with the finding, see corrective action plan. Questioned Costs of $87,198.
Show full finding ▾Hide full finding ▴U.S. Department of Health and Human Services Section III ? Federal Award Findings and Questioned Costs 2019-007 Pass-through Community Action Kentucky Low Income Home Energy Assistance Program CFDA 93.568; Grant no. PON2 736 1800001946 Year ended June 30, 2019 Criteria and Condition: No more than 10% of funds for the grant may be used for planning and administrative cost, including both direct and indirect. Cause: Procedures are in place for review of grant reporting however the review was not effective. Effect: Potential over or under charging of grant program for administrative costs. Context: Administrative amounts charged to the LIHEAP program for the grant year of $235,501 were compared the calculated allowed amount computed by total subsidy and crisis amounts for the grant year of $1,482,725 multiplied by the 10%. The reimbursed amount of $235,501 exceeded the calculated amount of $148,303. Recommendation: We recommend the Agency enhance the review of grant reporting to provide oversite of limitations for administrative costs. Views of Responsible Officials and Planned Corrective Actions: Management concurs with the finding, see corrective action plan. Questioned Costs of $87,198.
2019-007 Low Income Home Energy Assistance Program CFDA 93.568 Grant no. PON2 736 1800001946 Year ended June 30, 2019 Criteria and Condition: No more than 10% of funds for the grant may be used for planning and administrative cost, including both direct and indirect. Views of Responsible Officials and Planned Corrective Actions View: Planned Corrective Action: ? As of 12/15/19, a procedural change was made to the invoicing process to ensure that the 10% threshold is not exceeded.
FAC accepted this audit on March 28, 2019 — management decision was due September 28, 2019.
GSA_MIGRATION
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2017-013
FAC accepted this audit on January 22, 2018 — management decision was due July 22, 2018.
GSA_MIGRATION
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FAC accepted this audit on March 21, 2017 — management decision was due September 21, 2017.
GSA_MIGRATION
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