EIN: 616000545
UEI: LQH1FM9N7ZQ6
Audited by: Jones & Associates CPAs, PSC
Oversight agency: 21 [Department of the Treasury]
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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 December 5, 2025. 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 June 5, 2026 (89 days ago).
What is a management decision? →FAC accepted this audit on March 18, 2020 — management decision was due September 18, 2020.
Auditor discovered the receipt of federal funds in the amount of $1,138,421 during examination of other audit areas. Questioned Costs: The Commission relies on a grant administrator to approve costs. No questioned costs were found during testing. Cause: The Commission does not have policies and procedures in place related to federal awards to ensure that proper records are kept. Effect: The Commission would have been noncompliant with their grant requirements if a Single Audit had not been performed in accordance with the Uniform Guidance. Recommendation: We recommend that the Commission make note of the source of all funds received and educate themselves on the requirements of those funds. Management should track separately all federal funds which could be subject to a Single Audit according to the Uniform Guidance. Response: We agree with the auditor?s comment. We have taken measures to track any funds received so we can fully correct this issue.
Show full finding ▾Hide full finding ▴Criteria: Management was not aware that the Commission had received federal funds which would require a Single Audit in accordance with the Uniform Guidance. Condition: Auditor discovered the receipt of federal funds in the amount of $1,138,421 during examination of other audit areas. Questioned Costs: The Commission relies on a grant administrator to approve costs. No questioned costs were found during testing. Cause: The Commission does not have policies and procedures in place related to federal awards to ensure that proper records are kept. Effect: The Commission would have been noncompliant with their grant requirements if a Single Audit had not been performed in accordance with the Uniform Guidance. Recommendation: We recommend that the Commission make note of the source of all funds received and educate themselves on the requirements of those funds. Management should track separately all federal funds which could be subject to a Single Audit according to the Uniform Guidance. Response: We agree with the auditor?s comment. We have taken measures to track any funds received so we can fully correct this issue.
Recommendation: We recommend that the Commission make note of the source of all funds received and educate themselves on the requirements of those funds. Management should track separately all federal funds which could be subject to a Single Audit according to the Uniform Guidance. Response: We agree with the auditor?s comment. We have taken measures to track any funds received so we can fully correct this issue. Status: Corrected Implementation Date: December 2019
Auditor discovered the receipt of federal funds in the amount of $1,138,421 during examination of other audit areas. Management had not prepared a Schedule of Expenditures of Federal Awards for these funds. Questioned Costs: The Commission relies on a grant administrator to approve costs. No questioned costs were found during testing. Cause: The Commission does not have policies and procedures in place related to federal awards to ensure that proper records are kept and appropriate documentation made of federal awards. Effect: The Commission was noncompliant with the grant requirements which required a Schedule of Expenditures of Federal Awards to be prepared in accordance with the Uniform Guidance. Recommendation: We recommend that the Commission make note of the source of all funds received and educate themselves on the requirements of those funds. Management should prepare a Schedule of Expenditures of Federal Awards for all funds that came from federal sources. Response: We agree with the auditor?s comment. We have taken measures to track any funds received or expended so that we can fully correct this issue.
Show full finding ▾Hide full finding ▴Criteria: Management was not aware that they were required to prepare a Schedule of Expenditures of Federal Awards in accordance with the Uniform Guidance. Condition: Auditor discovered the receipt of federal funds in the amount of $1,138,421 during examination of other audit areas. Management had not prepared a Schedule of Expenditures of Federal Awards for these funds. Questioned Costs: The Commission relies on a grant administrator to approve costs. No questioned costs were found during testing. Cause: The Commission does not have policies and procedures in place related to federal awards to ensure that proper records are kept and appropriate documentation made of federal awards. Effect: The Commission was noncompliant with the grant requirements which required a Schedule of Expenditures of Federal Awards to be prepared in accordance with the Uniform Guidance. Recommendation: We recommend that the Commission make note of the source of all funds received and educate themselves on the requirements of those funds. Management should prepare a Schedule of Expenditures of Federal Awards for all funds that came from federal sources. Response: We agree with the auditor?s comment. We have taken measures to track any funds received or expended so that we can fully correct this issue.
Recommendation: We recommend that the Commission make note of the source of all funds received and educate themselves on the requirements of those funds. Management should prepare a Schedule of Expenditures of Federal Awards for all funds that came from federal sources. Response: We agree with the auditor?s comment, we have taken measures to track any funds received or expended so we can fully correct this issue. Status: Corrected Implementation Date: December 2019
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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