EIN: 611204854
UEI: LLQJJAV2NAN1
Audited by: Craft, Waninger, Noble & Company, PLLC
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 January 9, 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 July 9, 2026 (56 days ago).
What is a management decision? →FAC accepted this audit on January 15, 2025 — management decision was due July 15, 2025.
FAC accepted this audit on November 20, 2023 — management decision was due May 20, 2024.
FAC accepted this audit on November 14, 2022 — management decision was due May 14, 2023.
FAC accepted this audit on December 13, 2021 — management decision was due June 13, 2022.
FAC accepted this audit on November 2, 2020 — management decision was due May 2, 2021.
FAC accepted this audit on March 23, 2020 — management decision was due September 23, 2020.
2019-002: The Cooperative Did Not Have Written Policies And Procedures For Financial Management Over Federal Awards CFDA #: 84.027A Federal Program: IDEA - Part ? Special Education Grants to States Number and Year: Not Available/ 2018 - 2019 Name of Federal Agency and Pass-Through Agency: US Department of Education/ Kentucky Department of Education Compliance Requirement: Activities Allowed or Unallowed, Allowable Cost/Cost Principles, and Cash Management Requirement Type Finding: Compliance Amount of Questioned Costs: None Repeat Finding from Prior Year: No The Cooperative does not have written procedures implementing the requirements of 2 CFR ?200.305. Payment and written procedures for determining the allowability of costs in accordance with the Uniform Guidance and the terms and conditions of the respective Federal Awards. 2 CFR Part 200, ?200.302(b)(6)(7) ?Written procedures to implement the requirements of ?200.305 Payment? and also written procedures for determining the allowability of costs in accordance with Uniform Guidance and the terms and conditions of the respective Federal Awards. 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 and allowable costs, but they are not formalized in writing. The Cooperative is not in compliance with 2 CFR ?200.305 Financial Management. We strongly recommend that the Cooperative formalize written procedures implementing the requirements of 2 CFR ?200.305 Payment and written procedures for determining the allowability of costs in accordance with the Uniform Guidance and the terms and conditions of their Federal Awards.
Show full finding ▾Hide full finding ▴2019-002: The Cooperative Did Not Have Written Policies And Procedures For Financial Management Over Federal Awards CFDA #: 84.027A Federal Program: IDEA - Part ? Special Education Grants to States Number and Year: Not Available/ 2018 - 2019 Name of Federal Agency and Pass-Through Agency: US Department of Education/ Kentucky Department of Education Compliance Requirement: Activities Allowed or Unallowed, Allowable Cost/Cost Principles, and Cash Management Requirement Type Finding: Compliance Amount of Questioned Costs: None Repeat Finding from Prior Year: No The Cooperative does not have written procedures implementing the requirements of 2 CFR ?200.305. Payment and written procedures for determining the allowability of costs in accordance with the Uniform Guidance and the terms and conditions of the respective Federal Awards. 2 CFR Part 200, ?200.302(b)(6)(7) ?Written procedures to implement the requirements of ?200.305 Payment? and also written procedures for determining the allowability of costs in accordance with Uniform Guidance and the terms and conditions of the respective Federal Awards. 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 and allowable costs, but they are not formalized in writing. The Cooperative is not in compliance with 2 CFR ?200.305 Financial Management. We strongly recommend that the Cooperative formalize written procedures implementing the requirements of 2 CFR ?200.305 Payment and written procedures for determining the allowability of costs in accordance with the Uniform Guidance and the terms and conditions of their Federal Awards.
To comply with the auditor?s request, our staff is in the process of typing out an individualized policy and procedure for each Grant. This will include how we enter each expenditure into QuickBooks, review monthly reports and request funds from the correct entity. We will also explain how the monies are deposited and recorded.
FAC accepted this audit on March 28, 2019 — management decision was due September 28, 2019.
FAC accepted this audit on February 5, 2018 — management decision was due August 5, 2018.
GSA_MIGRATION
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GSA_MIGRATION
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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