EIN: 610994341
UEI: ZYHRWCJHMMZ6
Audited by: Shelton CPAs, LLP
Oversight agency: 93 [Department of Health and Human Services]
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Data as of August 31, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on May 15, 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 November 15, 2026 (75 days from today).
What is a management decision? →FAC accepted this audit on August 6, 2025 — management decision was due February 6, 2026.
FAC accepted this audit on December 19, 2024 — management decision was due June 19, 2025.
There is inadequate documentation to support salaries and wages charged to the grant. Salaries charged to the grant did not have documentation that verified that the grant could be charged. Effect: These costs not substantiated by proper records may be disallowed. Population and Sample Size: I reviewed three months out of 12. Two months could not be matched to available recordsRecommendation: Implement and enforce a policy that employees must complete adequate time sheets that list duties and grant that should be charged for time. Response: Non-compliance may be established in individual months for FY2022; however, upon the hiring of the new CFO in the final month of FY2022, the database records for case notes and grant distribution for the entire year of FY2022 were applied to payroll payments for the entire year and year-end invoices to each grant were billed aligning the total fiscal year in each grant’s final invoice of the fiscal year versus adjusting each of the months of FY2022 as submitted invoices could not be revised. Controls for correct assignment on a bi-weekly basis were established Recommendation: Implement and enforce a policy that employees must complete adequate time sheets that list duties and grant that should be charged for time. with the change in CFO hired in September 2022.
Show full finding ▾Hide full finding ▴Criteria: 2 CFR Part 200, Section 430, (i)(1)(vii) states that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed and those records must support the distribution of the employee’s salary or wages among specific activities which are allocated using different allocation bases; or an unallowable activity and a direct or indirect cost activity. Condition: There is inadequate documentation to support salaries and wages charged to the grant. Salaries charged to the grant did not have documentation that verified that the grant could be charged. Effect: These costs not substantiated by proper records may be disallowed. Population and Sample Size: I reviewed three months out of 12. Two months could not be matched to available recordsRecommendation: Implement and enforce a policy that employees must complete adequate time sheets that list duties and grant that should be charged for time. Response: Non-compliance may be established in individual months for FY2022; however, upon the hiring of the new CFO in the final month of FY2022, the database records for case notes and grant distribution for the entire year of FY2022 were applied to payroll payments for the entire year and year-end invoices to each grant were billed aligning the total fiscal year in each grant’s final invoice of the fiscal year versus adjusting each of the months of FY2022 as submitted invoices could not be revised. Controls for correct assignment on a bi-weekly basis were established Recommendation: Implement and enforce a policy that employees must complete adequate time sheets that list duties and grant that should be charged for time. with the change in CFO hired in September 2022.
Action Taken: Non-compliance may be established in individual months for FY2022; however, upon the hiring of the new CFO in the final month of FY2022, the database records for case notes and grant distribution for the entire year of FY2022 were applied to payroll payments for the entire year and year-end invoices to each grant were billed aligning the total fiscal year in each grant’s final invoice of the fiscal year versus adjusting each of the months of FY2022 as submitted invoices could not be revised. Controls for correct assignment on a bi-weekly basis were established with the change in CFO hired in September 2022.
2021-004
There is inadequate documentation to support salaries and wages charged to the grant. Salaries charged to the grant did not have documentation that verified that the grant could be charged. Effect: These costs not substantiated by proper records may be disallowed. Population and Sample Size: I reviewed three months out of 12. Two months could not be matched to available records Recommendation: Implement and enforce a policy that employees must complete adequate time sheets that list duties and grant that should be charged for time. Response: Non-compliance may be established in individual months for FY2022; however, upon the hiring of the new CFO in the final month of FY2022, the database records for case notes and grant distribution for the entire year of FY2022 were applied to payroll payments for the entire year and year-end invoices to each grant were billed aligning the total fiscal year in each grant’s final invoice of the fiscal year versus adjusting each of the months of FY2022 as submitted invoices could not be revised. Controls for correct assignment on a bi-weekly basis were established with the change in CFO hired in September 2022.
Show full finding ▾Hide full finding ▴Criteria: 2 CFR Part 200, Section 430, (i)(1)(vii) states that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed and those records must support the distribution of the employee’s salary or wages among specific activities which are allocated using different allocation bases; or an unallowable activity and a direct or indirect cost activity. Condition: There is inadequate documentation to support salaries and wages charged to the grant. Salaries charged to the grant did not have documentation that verified that the grant could be charged. Effect: These costs not substantiated by proper records may be disallowed. Population and Sample Size: I reviewed three months out of 12. Two months could not be matched to available records Recommendation: Implement and enforce a policy that employees must complete adequate time sheets that list duties and grant that should be charged for time. Response: Non-compliance may be established in individual months for FY2022; however, upon the hiring of the new CFO in the final month of FY2022, the database records for case notes and grant distribution for the entire year of FY2022 were applied to payroll payments for the entire year and year-end invoices to each grant were billed aligning the total fiscal year in each grant’s final invoice of the fiscal year versus adjusting each of the months of FY2022 as submitted invoices could not be revised. Controls for correct assignment on a bi-weekly basis were established with the change in CFO hired in September 2022.
Action Taken: Non-compliance may be established in individual months for FY2022; however, upon the hiring of the new CFO in the final month of FY2022, the database records for case notes and grant distribution for the entire year of FY2022 were applied to payroll payments for the entire year and year-end invoices to each grant were billed aligning the total fiscal year in each grant’s final invoice of the fiscal year versus adjusting each of the months of FY2022 as submitted invoices could not be revised. Controls for correct assignment on a bi-weekly basis were established with the change in CFO hired in September 2022.
FAC accepted this audit on October 17, 2023 — management decision was due April 17, 2024.
The entity does not have sufficient controls designed or in place to detect that payroll charged to grants can be substantiated by proper documentation. Effect: Because this control was not in place, noncompliance with the terms of grant agreements has occurred. Cause: The agency did not meet the requirements of its grant agreements. Recommendation: Design and implement a control that can ensure the payroll amounts charged to grants can be substantiated by proper documentation. Response: We agree with the findings and plan to implement steps to remedy the issue.
Show full finding ▾Hide full finding ▴2021-003 Internal Control Criteria: Internal control is an integral component of an organization’s management that provides reasonable assurance that an objective of reliable financial reporting is being achieved. Organizations should implement procedures to ensure this objective is achieved. Condition: The entity does not have sufficient controls designed or in place to detect that payroll charged to grants can be substantiated by proper documentation. Effect: Because this control was not in place, noncompliance with the terms of grant agreements has occurred. Cause: The agency did not meet the requirements of its grant agreements. Recommendation: Design and implement a control that can ensure the payroll amounts charged to grants can be substantiated by proper documentation. Response: We agree with the findings and plan to implement steps to remedy the issue.
2021-003 Internal Control Recommendation: Design and implement a control that can ensure the payroll amounts charged to grants can be substantiated by proper documentation. Action Taken: After discussion with the Kentucky Office of Refugees regarding their recommendation for manual bi-weekly timesheets, this method was instituted in February 2023, at WKRMAA, Inc. A compilation of these timesheets is prepared and reviewed with each payroll to assure proper allocation of hours by employees and allocation of financial numbers. Monthly meetings with program managers to discuss their employees and the time allocations are also held to ensure invoicing reflects the correct representation of work performed. Contact Person: Cathy J Palmer, CFO (beginning 09/17/2022)
There is inadequate documentation to support salaries and wages charged to the grant. Salaries charged to the grant in the amount of $12,709 did not have documentation that verified that the grant could be charged. Effect: These costs not substantiated by proper records may be disallowed. Population and Sample Size: The entire population was reviewed. Our testing combined with a monitoring report from the pass-through agency determined this amount. Recommendation: Implement and enforce a policy that employees must complete adequate time sheets that list duties and grant that should be charged for time. Response: We agree with the findings and plan to implement steps to remedy the issue.
Show full finding ▾Hide full finding ▴2021-004 Refugee and Entrant Assistance State/Replacement Designee Administered Programs (Assistance Listing Number 93.566) Criteria: 2 CFR Part 200, Section 430, (i)(1)(vii) states that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed and those records must support the distribution of the employee’s salary or wages among specific activities which are allocated using different allocation bases; or an unallowable activity and a direct or indirect cost activity. Condition: There is inadequate documentation to support salaries and wages charged to the grant. Salaries charged to the grant in the amount of $12,709 did not have documentation that verified that the grant could be charged. Effect: These costs not substantiated by proper records may be disallowed. Population and Sample Size: The entire population was reviewed. Our testing combined with a monitoring report from the pass-through agency determined this amount. Recommendation: Implement and enforce a policy that employees must complete adequate time sheets that list duties and grant that should be charged for time. Response: We agree with the findings and plan to implement steps to remedy the issue.
2021-004 Refugee and Entrant Assistance State/Replacement Designee Administered Programs (Assistance Listing Number 93.566) Recommendation: Implement and enforce a policy that employees must complete adequate time sheets that list duties and grant that should be charged for time. Action Taken: After discussion with the Kentucky Office of Refugees regarding their recommendation for manual bi-weekly timesheets, this method was instituted in February 2023, at WKRMAA, Inc. A compilation of these timesheets is prepared and reviewed with each payroll to assure proper allocation of hours by employees and allocation of financial numbers. Monthly meetings with program managers to discuss their employees and the time allocations are also held to ensure invoicing reflects the correct representation of work performed. Contact Person: Cathy J Palmer, CFO (beginning 09/17/2022)
FAC accepted this audit on October 25, 2021 — management decision was due April 25, 2022.
FAC accepted this audit on June 14, 2020 — management decision was due December 14, 2020.
FAC accepted this audit on May 9, 2019 — management decision was due November 9, 2019.
FAC accepted this audit on May 1, 2018 — management decision was due November 1, 2018.
FAC accepted this audit on June 20, 2017 — management decision was due December 20, 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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