EIN: 611324736
UEI: WU28Y86KCKT7
Audit also covers 5 related EINs: 311545520, 610492356, 610510934, 610715227, 611388556 · unlinked EINs have no separate FAC filing
Audited by: Forvis Mazars, LLP
Oversight agency: 10 [Department of Agriculture]
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Data as of August 28, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on January 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 July 30, 2026 (30 days ago).
What is a management decision? →FAC accepted this audit on February 3, 2025 — management decision was due August 3, 2025.
FAC accepted this audit on February 12, 2024 — management decision was due August 12, 2024.
FAC accepted this audit on February 21, 2023 — management decision was due August 21, 2023.
The Corporation is required to submit annual audited financial statements to the U.S. Department of Agriculture 150 days subsequent to year-end. The audited financial statements as of and for the year ended September 30, 2021, were due to the U.S. Department of Agriculture by February 27, 2022, and were not submitted until November 2022. Questioned costs: None Context: In testing the timely submission of the audited financial statements, the Corporation was unable to locate or provide support showing that the audited financial statements were submitted to the U.S. Department of Agriculture. Effect: Audited financial statements were not timely submitted. Cause: The Corporation was unable to produce support for timely submitted audited financial statements. Identification as a repeat finding, if applicable: Not applicable Recommendation: We recommend management develop a procedure to ensure that the audited financial statements are timely submitted to the U.S. Department of Agriculture. Views of responsible officials and planned corrective actions: Management agrees with the recommendation. The Corporation will create calendar appointments prior to required deadline for submission of the audited financial statements for the responsible personnel including the chief financial officer.
Show full finding ▾Hide full finding ▴Community Facilities Loans and Grants Cluster; Federal Assistance Listing No. 10.766; U.S. Department of Agriculture Criteria or specific requirement ? Reporting Condition: The Corporation is required to submit annual audited financial statements to the U.S. Department of Agriculture 150 days subsequent to year-end. The audited financial statements as of and for the year ended September 30, 2021, were due to the U.S. Department of Agriculture by February 27, 2022, and were not submitted until November 2022. Questioned costs: None Context: In testing the timely submission of the audited financial statements, the Corporation was unable to locate or provide support showing that the audited financial statements were submitted to the U.S. Department of Agriculture. Effect: Audited financial statements were not timely submitted. Cause: The Corporation was unable to produce support for timely submitted audited financial statements. Identification as a repeat finding, if applicable: Not applicable Recommendation: We recommend management develop a procedure to ensure that the audited financial statements are timely submitted to the U.S. Department of Agriculture. Views of responsible officials and planned corrective actions: Management agrees with the recommendation. The Corporation will create calendar appointments prior to required deadline for submission of the audited financial statements for the responsible personnel including the chief financial officer.
Schedule of Findings and Questioned Costs Corrective Action Plan Year Ended September 30, 2022 Government Auditing Standards No matters are reportable. Uniform Guidance Finding 2022-001 ? The Corporation was unable to produce support for timely submitted audited financial statements. Corrective Action Plan: The Corporation will create calendar appointments prior to required deadline for submission of the audited financial statements for the responsible personnel including the chief financial officer. Contact Person: Amanda Kinman Expected Implementation: January 2023 Amanda Kinman Chief Financial Officer 859-239-2424
FAC accepted this audit on June 26, 2022 — management decision was due December 26, 2022.
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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