EIN: 610908314
UEI: TND1SLFH9YX1
Audited by: Tichenor & Associates, LLP
Oversight agency: 84 [Department of Education]
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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 5, 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 5, 2024 (727 days ago).
What is a management decision? →FAC accepted this audit on March 7, 2023 — management decision was due September 7, 2023.
FAC accepted this audit on February 14, 2022 — management decision was due August 14, 2022.
FAC accepted this audit on January 10, 2021 — management decision was due July 10, 2021.
FAC accepted this audit on March 10, 2020 — management decision was due September 10, 2020.
2019-001: Cash Management Over Federal Awards Federal Program: Transformation, Leadership and Climate Control CFDA 84.184G Award Number and Year: S184G140306, 2017 and 2018 Name of Federal Agency and Pass-Through Agency: US Department of Education, Direct Compliance Requirement: 2CFR?200.305 Payment Type Finding: Compliance Amount of Questioned Costs: None During our audit of the major programs of the Cooperative we noted that the Cooperative does not have written procedures implementing the requirements of 2 CFR ?200.305 Payment. 2 CFR Part 200, ?200.302(b)(6)(7) ?Written procedures to implement the requirements of ?200.305 Payment?. 2 CFR. Part 200, ?200.305(b) ?For non-Federal entities other than states, payments methods must minimize the time elapsing between the transfer of funds from the United States Treasury or the pass-through entity and the disbursement by the non-Federal entity whether the payment is made by electronic funds transfer, or issuance of redemption of checks, warrants, or payment by other means.? The Cooperative has procedures related to payments, but there are no formalized written procedures. The Cooperative is not in compliance with 2 CFR ?200.305 Payment. We strongly recommend that the Cooperative formalize written procedures implementing the requirements of 2 CFR ?200.305 Payment.
Show full finding ▾Hide full finding ▴2019-001: Cash Management Over Federal Awards Federal Program: Transformation, Leadership and Climate Control CFDA 84.184G Award Number and Year: S184G140306, 2017 and 2018 Name of Federal Agency and Pass-Through Agency: US Department of Education, Direct Compliance Requirement: 2CFR?200.305 Payment Type Finding: Compliance Amount of Questioned Costs: None During our audit of the major programs of the Cooperative we noted that the Cooperative does not have written procedures implementing the requirements of 2 CFR ?200.305 Payment. 2 CFR Part 200, ?200.302(b)(6)(7) ?Written procedures to implement the requirements of ?200.305 Payment?. 2 CFR. Part 200, ?200.305(b) ?For non-Federal entities other than states, payments methods must minimize the time elapsing between the transfer of funds from the United States Treasury or the pass-through entity and the disbursement by the non-Federal entity whether the payment is made by electronic funds transfer, or issuance of redemption of checks, warrants, or payment by other means.? The Cooperative has procedures related to payments, but there are no formalized written procedures. The Cooperative is not in compliance with 2 CFR ?200.305 Payment. We strongly recommend that the Cooperative formalize written procedures implementing the requirements of 2 CFR ?200.305 Payment.
The Cooperative will obtain approval of written administrative procedures for internal use from Board of Directors.
FAC accepted this audit on March 28, 2019 — management decision was due September 28, 2019.
FAC accepted this audit on March 18, 2018 — management decision was due September 18, 2018.
FAC accepted this audit on March 6, 2017 — management decision was due September 6, 2017.
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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