EIN: 811741377
UEI: WJ4CXEKQL2N3
Audited by: Wallen, Puckett & Associates, PSC
Oversight agency: 17 [Department of Labor]
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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? →CFDA 17.277 Program Title: EKCEP CFDA No. 15.252 Program Title: Abandon Mine Lands Pilot Project CFDA No. 23.001 Program Title: EKAMI Workforce Development Program Failure to have audit completed timely. The Uniform Guidance requires non-Federal entities that expend $750,000 or more a year in Federal awards to have an audit conducted in accordance with the Uniform Guidance. And the contract requires an annual audit be performed. Personnel were not aware of the requirement that an audit was to be performed. Policies and procedures; and internal controls were lacking that would have resulted in having audit completed timely. Failure to meet federal audit requirements. Written policies and procedures should be put in place to negate repeating finding. Policies should be put in place that meet the requirement for compliance with procurement standards (24 CFR Part 85) The Organization agrees with the finding and the recommended procedures have been implemented.
Show full finding ▾Hide full finding ▴CFDA 17.277 Program Title: EKCEP CFDA No. 15.252 Program Title: Abandon Mine Lands Pilot Project CFDA No. 23.001 Program Title: EKAMI Workforce Development Program Failure to have audit completed timely. The Uniform Guidance requires non-Federal entities that expend $750,000 or more a year in Federal awards to have an audit conducted in accordance with the Uniform Guidance. And the contract requires an annual audit be performed. Personnel were not aware of the requirement that an audit was to be performed. Policies and procedures; and internal controls were lacking that would have resulted in having audit completed timely. Failure to meet federal audit requirements. Written policies and procedures should be put in place to negate repeating finding. Policies should be put in place that meet the requirement for compliance with procurement standards (24 CFR Part 85) The Organization agrees with the finding and the recommended procedures have been implemented.
We concur with the recommendation, and the organization is actively working to get the audits current. The info1mation to do the audit of the financial statements for 2022 will be submitted by January 31, 2026. The information for audits of the subsequent years' financial statements will be submitted within 30 days of the completion of the prior year audit The organization expects to be cmTent on the audits by December 31, 2027.
2020-001
CFDA 17.277 Program Title: EKCEP CFDA No.: 15.252 Program Title: Abandon Mine Lands Pilot Project CFDA No. 23.001 Program Title: EKAMI Workforce Development Program Failure to complete required filings with the Federal Single Audit Clearing House The Office of Management and Budget (OMB) Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) 2 CFR 200.512 requires auditees to submit a completed Form SFSAC, along with one complete reporting package, to the Federal Audit Clearinghouse. Personnel were not aware of the requirement. Policies and procedures; and internal controls were lacking that would have resulted in having audit completed timely. Failure to meet federal audit requirements. Written policies and procedures should be put in place to negate repeating of finding. The Organization agrees with the finding and the recommended procedures have been implemented.
Show full finding ▾Hide full finding ▴CFDA 17.277 Program Title: EKCEP CFDA No.: 15.252 Program Title: Abandon Mine Lands Pilot Project CFDA No. 23.001 Program Title: EKAMI Workforce Development Program Failure to complete required filings with the Federal Single Audit Clearing House The Office of Management and Budget (OMB) Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) 2 CFR 200.512 requires auditees to submit a completed Form SFSAC, along with one complete reporting package, to the Federal Audit Clearinghouse. Personnel were not aware of the requirement. Policies and procedures; and internal controls were lacking that would have resulted in having audit completed timely. Failure to meet federal audit requirements. Written policies and procedures should be put in place to negate repeating of finding. The Organization agrees with the finding and the recommended procedures have been implemented.
We concur with the recommendation. The required filings are done in conjunction with the audits of the organization's financial statements. The organization is actively working to get the audits and the required filings current. The organization will submit the infomrntion lo the audit firm for 2022 by January 3 1, 2026. The information for audits of the subsequent years' financial statements will be submitted within 30 days of the completion of the prior year audit. The organization expects to be current on the audits and filings by December 31, 2027.
2020-002
CFDA 17.277 Program Title: EKCEP CFDA No. 23.001 Program Title: EKAMI Workforce Development Program Written policies and procedures do not conform to Uniform Guidance General Procurement Standards. Written policies conforming to the Uniform Guidance procurement standards are required. Lack of written conforming policies and procedures. Failure to meet federal and state procurement requirements. Policies should be put in place that meet the requirement for compliance with procurement standards (24 CFR Part 85) . The organization is currently researching & in the process of forming policies that will put the organization in compliance with the procurement standards.
Show full finding ▾Hide full finding ▴CFDA 17.277 Program Title: EKCEP CFDA No. 23.001 Program Title: EKAMI Workforce Development Program Written policies and procedures do not conform to Uniform Guidance General Procurement Standards. Written policies conforming to the Uniform Guidance procurement standards are required. Lack of written conforming policies and procedures. Failure to meet federal and state procurement requirements. Policies should be put in place that meet the requirement for compliance with procurement standards (24 CFR Part 85) . The organization is currently researching & in the process of forming policies that will put the organization in compliance with the procurement standards.
The organization is in the process of researching and subsequently adopting the policies and procedures that will put the organization in compliance with the procurement standards.
2020-003
CFDA 17.277 Program Title: EKCEP CFDA No. 23.001 Program Title: EKAMI Workforce Development Program Approval of purchases not documented. All purchases should be approved by appropriate personnel and all approvals should be documented Lack of written policies and procedures. Failure to meet federal and state procurement requirements. Accounting policies and procedures should be established detailing how approvals should be documents. The organization is currently researching & is in the process of forming policies that would specify how approvals are documented. The organization already has a policy stating that there must be board approval for disbursements of over $10,000.
Show full finding ▾Hide full finding ▴CFDA 17.277 Program Title: EKCEP CFDA No. 23.001 Program Title: EKAMI Workforce Development Program Approval of purchases not documented. All purchases should be approved by appropriate personnel and all approvals should be documented Lack of written policies and procedures. Failure to meet federal and state procurement requirements. Accounting policies and procedures should be established detailing how approvals should be documents. The organization is currently researching & is in the process of forming policies that would specify how approvals are documented. The organization already has a policy stating that there must be board approval for disbursements of over $10,000.
The organization is in the process of researching and subsequently adopting the policies and procedures that will put the organization in compliance with the procurement standards.
2020-004
CFDA 17.277 Program Title: EKCEP CFDA No. 23.001 Program Title: EKAMI Workforce Development Program The Board of Directors did not meet between September 20, 2018 and September 23, 2020. The Board of Directors should meet regularly as stipulated in the articles of incorporation/by-laws. Unknown. Proper oversite of operations not maintained. Thus, failure to meet federal and state procurement requirements. The Corrective action plan (2017 audit) should have been reviewed and addressed by the board; and actions taken and policies to correct findings should have been addressed and approved by the board. Without minutes there is no documentation that this occurred. The Minutes of the Board of Directors meetings did not document the review and approval of Corrective Action Plan (2017) nor any actions taken and/or policies put in place to comply with the Corrective Action Plan. The board of directors have not met since September 20, 2018. The board of directors should meet regularly, with minutes containing all discussions and actions should be maintained. Meetings are being held annually starting September 23, 2020.
Show full finding ▾Hide full finding ▴CFDA 17.277 Program Title: EKCEP CFDA No. 23.001 Program Title: EKAMI Workforce Development Program The Board of Directors did not meet between September 20, 2018 and September 23, 2020. The Board of Directors should meet regularly as stipulated in the articles of incorporation/by-laws. Unknown. Proper oversite of operations not maintained. Thus, failure to meet federal and state procurement requirements. The Corrective action plan (2017 audit) should have been reviewed and addressed by the board; and actions taken and policies to correct findings should have been addressed and approved by the board. Without minutes there is no documentation that this occurred. The Minutes of the Board of Directors meetings did not document the review and approval of Corrective Action Plan (2017) nor any actions taken and/or policies put in place to comply with the Corrective Action Plan. The board of directors have not met since September 20, 2018. The board of directors should meet regularly, with minutes containing all discussions and actions should be maintained. Meetings are being held annually starting September 23, 2020.
The board of directors is now meeting annually and will have proper oversight of the operations of the organization.
2020-005
FAC accepted this audit on April 25, 2024 — management decision was due October 25, 2024.
Failure to have audit completed timely. Criteria: The Uniform Guidance requires non-Federal entities that expend $750,000 or more a year in Federal awards to have an audit conducted in accordance with the Uniform Guidance. And the contract requires an annual audit be performed. Cause: Personnel were not aware of the requirement that an audit was to be performed. Policies and procedures; and internal controls were lacking that would have resulted in having audit completed timely. Effect: Failure to meet federal audit requirements. Recommendation: Written policies and procedures should be put in place to negate repeating finding. Policies should be put in place that meet the requirement for compliance with procurement standards (24 CFR Part 85) Views of Responsible Officials and Planned Corrective Actions: The Organization agrees with the finding and the recommended procedures have been implemented
Show full finding ▾Hide full finding ▴CFDA 17.277 Program Title: EKCEP CFDA No. 15.252 Program Title: Abandon Mine Lands Pilot Project CFDA No. 23.001 Program Title: EKAMI Workforce Development Program Condition: Failure to have audit completed timely. Criteria: The Uniform Guidance requires non-Federal entities that expend $750,000 or more a year in Federal awards to have an audit conducted in accordance with the Uniform Guidance. And the contract requires an annual audit be performed. Cause: Personnel were not aware of the requirement that an audit was to be performed. Policies and procedures; and internal controls were lacking that would have resulted in having audit completed timely. Effect: Failure to meet federal audit requirements. Recommendation: Written policies and procedures should be put in place to negate repeating finding. Policies should be put in place that meet the requirement for compliance with procurement standards (24 CFR Part 85) Views of Responsible Officials and Planned Corrective Actions: The Organization agrees with the finding and the recommended procedures have been implemented
We concur with the recommendation, and the organization is actively working to get the audits current. The in formation to do the audit of the financial statements for 2021 will be submitted by May l 5, 2024. The information for audits of the subsequent years' financial statements will be submitted within 30 days of the completion of the prior year audit. The organization expects to be current on the audits by December 3 l , 2024.
2019-001
Failure to complete required filings with the Federal Single Audit Clearing House Criteria: The Office of Management and Budget (OMB) Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) 2 CFR 200.512 requires auditees to submit a completed Form SFSAC, along with one complete reporting package, to the Federal Audit Clearinghouse. Cause: Personnel were not aware of the requirement. Policies and procedures; and internal controls were lacking that would have resulted in having audit completed timely. Effect: Failure to meet federal audit requirements. Recommendation: Written policies and procedures should be put in place to negate repeating of finding. Views of Responsible Officials and Planned Corrective Actions: The Organization agrees with the finding and the recommended procedures have been implemented.
Show full finding ▾Hide full finding ▴CFDA 17.277 Program Title: EKCEP CFDA No.: 15.252 Program Title: Abandon Mine Lands Pilot Project CFDA No. 23.001 Program Title: EKAMI Workforce Development Program Condition: Failure to complete required filings with the Federal Single Audit Clearing House Criteria: The Office of Management and Budget (OMB) Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) 2 CFR 200.512 requires auditees to submit a completed Form SFSAC, along with one complete reporting package, to the Federal Audit Clearinghouse. Cause: Personnel were not aware of the requirement. Policies and procedures; and internal controls were lacking that would have resulted in having audit completed timely. Effect: Failure to meet federal audit requirements. Recommendation: Written policies and procedures should be put in place to negate repeating of finding. Views of Responsible Officials and Planned Corrective Actions: The Organization agrees with the finding and the recommended procedures have been implemented.
We concur with the recommendation. The required filings are done in conjunction with the audits of the organization's financial statements. The organization is actively working to get the audits and the required fi lings current. The organization will submit the infonnation to the audit firm for 2021 by May 15, 2024. The information for audits of the subsequent years' financial statements will be submitted within 30 days of the completion of the prior year audit. The organization expects to be current on the audits and filings by December 31, 2024.
2019-002
Written policies and procedures do not conform to Uniform Guidance General Procurement Standards. Criteria: Written policies conforming to the Uniform Guidance procurement standards are required. Cause: Lack of written conforming policies and procedures. Effect: Failure to meet federal and state procurement requirements. Recommendation: Policies should be put in place that meet the requirement for compliance with procurement standards (24 CFR Part 85). Views of Responsible Officials and Planned Corrective Actions: The organization is currently researching & in the process of forming policies that will put the organization in compliance with the procurement standards.
Show full finding ▾Hide full finding ▴CFDA 17.277 Program Title: EKCEP CFDA No. 23.001 Program Title: EKAMI Workforce Development Program Condition: Written policies and procedures do not conform to Uniform Guidance General Procurement Standards. Criteria: Written policies conforming to the Uniform Guidance procurement standards are required. Cause: Lack of written conforming policies and procedures. Effect: Failure to meet federal and state procurement requirements. Recommendation: Policies should be put in place that meet the requirement for compliance with procurement standards (24 CFR Part 85). Views of Responsible Officials and Planned Corrective Actions: The organization is currently researching & in the process of forming policies that will put the organization in compliance with the procurement standards.
The organization is in the process of researching and subsequently adopting the policies and procedures that will put the organization in compliance with the procurement standards.
2019-003
Approval of purchases not documented. Criteria: All purchases should be approved by appropriate personnel and all approvals should be documented Cause: Lack of written policies and procedures. Effect: Failure to meet federal and state procurement requirements. Recommendation: Accounting policies and procedures should be established detailing how approvals should be documents. Views of Responsible Officials and Planned Corrective Actions: The organization is currently researching & is in the process of forming policies that would specify how approvals are documented. The organization already has a policy stating that there must be board approval for disbursements over $10,000.
Show full finding ▾Hide full finding ▴CFDA 17.277 Program Title: EKCEP CFDA No. 23.001 Program Title: EKAMI Workforce Development Program Condition: Approval of purchases not documented. Criteria: All purchases should be approved by appropriate personnel and all approvals should be documented Cause: Lack of written policies and procedures. Effect: Failure to meet federal and state procurement requirements. Recommendation: Accounting policies and procedures should be established detailing how approvals should be documents. Views of Responsible Officials and Planned Corrective Actions: The organization is currently researching & is in the process of forming policies that would specify how approvals are documented. The organization already has a policy stating that there must be board approval for disbursements over $10,000.
The organization is in the process of researching and subsequently adopting the policies and procedures that will put the organization in compliance with the procurement standards.
2019-004
The Board of Directors did not meet between September 20, 2018 and September 23, 2020. Criteria: The Board of Directors should meet regularly as stipulated in the articles of incorporation/by-laws. Cause: Unknown. Effect: Proper oversite of operations not maintained. Thus, failure to meet federal and state procurement requirements. The Corrective action plan (2017 audit) should have been reviewed and addressed by the board; and actions taken and policies to correct findings should have been addressed and approved by the board. Without minutes there is no documentation that this occurred. The Minutes of the Board of Directors meetings did not document the review and approval of Corrective Action Plan (2017) nor any actions taken and/or policies put in place to comply with the Corrective Action Plan. The board of directors have not met since September 20, 2018. Recommendation:The board of directors should meet regularly, with minutes containing all discussions and actions should be maintained. Views of Responsible Officials and Planned Corrective Actions: Meetings are being held annually starting September 23, 2020.
Show full finding ▾Hide full finding ▴CFDA 17.277 Program Title: EKCEP CFDA No. 23.001 Program Title: EKAMI Workforce Development Program Condition: The Board of Directors did not meet between September 20, 2018 and September 23, 2020. Criteria: The Board of Directors should meet regularly as stipulated in the articles of incorporation/by-laws. Cause: Unknown. Effect: Proper oversite of operations not maintained. Thus, failure to meet federal and state procurement requirements. The Corrective action plan (2017 audit) should have been reviewed and addressed by the board; and actions taken and policies to correct findings should have been addressed and approved by the board. Without minutes there is no documentation that this occurred. The Minutes of the Board of Directors meetings did not document the review and approval of Corrective Action Plan (2017) nor any actions taken and/or policies put in place to comply with the Corrective Action Plan. The board of directors have not met since September 20, 2018. Recommendation:The board of directors should meet regularly, with minutes containing all discussions and actions should be maintained. Views of Responsible Officials and Planned Corrective Actions: Meetings are being held annually starting September 23, 2020.
The board of directors is now meeting annually and will have proper oversight of the operations of the organization.
2019-005
FAC accepted this audit on August 23, 2022 — management decision was due February 23, 2023.
Failure to have audit completed timelv. Criteria: The Uniform Guidance requires non-Federal entities that expend $750,000 or more a year in Federal awards to have an audit conducted in accordance with the Uniform Guidance. And the contract requires an annual audit be performed. Cause: Personnel were not aware of the requirement that an audit was to be performed. Policies and procedures; and internal c<JOtrols were lacking that would have resulted in having audit completed timely. Effect: Failure to meet federal audit requirements. Recommendation: Written policies and procedures should be put in place to negate repeating finding. Policies should be put in place that meet the requirement for compliance with procurement standards (24 CFR Part 85) Views of Responsible Officials and Planned Corrective Actions: The Organization agrees with the fmding and the recommended procedures have been implemented.
Show full finding ▾Hide full finding ▴CFDA 17 .277 Program Title: EKCEP CFDA No. 15.252 Program Title: Abandon Mine Lands Pilot Project Condition: Failure to have audit completed timelv. Criteria: The Uniform Guidance requires non-Federal entities that expend $750,000 or more a year in Federal awards to have an audit conducted in accordance with the Uniform Guidance. And the contract requires an annual audit be performed. Cause: Personnel were not aware of the requirement that an audit was to be performed. Policies and procedures; and internal c<JOtrols were lacking that would have resulted in having audit completed timely. Effect: Failure to meet federal audit requirements. Recommendation: Written policies and procedures should be put in place to negate repeating finding. Policies should be put in place that meet the requirement for compliance with procurement standards (24 CFR Part 85) Views of Responsible Officials and Planned Corrective Actions: The Organization agrees with the fmding and the recommended procedures have been implemented.
2019-001- Eastern Kentucky Concentrated Employment Program CFDA No. 17.277 Grant No EKAM322019 Commonwealth of Kentucky, Energy and Environmental Cabinet, Department for Natural Resources, Department of Abandon Mine Lands CFDA No. 15.000 Grant No. POl 128 1700002616 1 Recommendation: Written policies and procedures should be put in place to negate repeating of finding. Action Taken: We concur with the recommendation. The organization is taking action to get audits of prior years completed as soon as possible.
2018-001
Failure to complete required filings with the Federal Single Audit Clearing House Criteria: The Office of Management and Budget (OMB) Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) 2 CFR 200.512 requires auditees to submit a completed Form SFSAC, along with one complete reporting package, to the Federal Audit Clearinghouse. Cause: Personnel were not aware of the requirement. Policies and procedures; and internal controls were lacking that would have resulted in having audit completed timely. Effect: Failure to meet federal audit requirements. Recommendation: Written policies and procedures should be put in place to negate repeating of finding. Views of Responsible Officials and Planned Corrective Actions: The Organization agrees with the finding and the recommended procedures have been implemented.
Show full finding ▾Hide full finding ▴CFDA 17.277 Program Title: EKCEP CFDA No.: 15.252 Program Title: Abandon Mine Lands Pilot Project Condition: Failure to complete required filings with the Federal Single Audit Clearing House Criteria: The Office of Management and Budget (OMB) Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) 2 CFR 200.512 requires auditees to submit a completed Form SFSAC, along with one complete reporting package, to the Federal Audit Clearinghouse. Cause: Personnel were not aware of the requirement. Policies and procedures; and internal controls were lacking that would have resulted in having audit completed timely. Effect: Failure to meet federal audit requirements. Recommendation: Written policies and procedures should be put in place to negate repeating of finding. Views of Responsible Officials and Planned Corrective Actions: The Organization agrees with the finding and the recommended procedures have been implemented.
2019-002 - Eastern Kentucky Concentrated Employment Program CFDA No. 17.277 Grant No EKAM322019 Commonwealth of Kentucky, Energy and Environmental Cabinet, Department for Natural Resources, Department of Abandon Mine Lands CFDA No. 15.000 Grant No. POl 128 1700002616 1 Recommendation: Written policies and procedures should be put in place to negate repeating of finding. Action Taken: We concur with the recommendation. The organization is taking action to get audits of prior years completed as soon as possible.
2018-002
Written policies and procedures do not conform to Uniform Guidance General Procurement Standards. Criteria: Written policies conforming to the Uniform Guidance procurement standards are required. Cause: Lack of written conforming policies and procedures. Effect: Failure to meet federal and state procurement requirements. Recommendation: Policies should be put in place that meet the requirement for compliance with procurement standards (24 CFR Part 85) Views of Responsible Officials and Planned Corrective Actions: The organization is currently researching & in the process of forming policies that will put the organization in compliance with the procurement standards.
Show full finding ▾Hide full finding ▴CFDA 17.277 Program Title: EKCEP Condition: Written policies and procedures do not conform to Uniform Guidance General Procurement Standards. Criteria: Written policies conforming to the Uniform Guidance procurement standards are required. Cause: Lack of written conforming policies and procedures. Effect: Failure to meet federal and state procurement requirements. Recommendation: Policies should be put in place that meet the requirement for compliance with procurement standards (24 CFR Part 85) Views of Responsible Officials and Planned Corrective Actions: The organization is currently researching & in the process of forming policies that will put the organization in compliance with the procurement standards.
2019-003 - Eastern Kentucky Concentrated Employment Program CFDA No. 17.277 Grant No EKAM322019 Recommendation: Policies should be put in place that meet the requirement for compliance with procurement standards (24 CFR Part 85)3 Action Taken: The organization is currently researching & in the process of forming policies that will put the organization in compliance with the procurement standards. The organization is hoping to have these policies.
Approval of purchases not documented. Criteria: All purchases should be approved by appropriate personnel and all approvals should be documented Cause: Lack of written policies and procedures. Effect: Failure to meet federal and state procurement requirements. Recommendation: Accounting policies and procedures should be established detailing how approvals should be documents. Views of Responsible Officials and Planned Corrective Actions: The organization is currently researching & is in the process of forming policies that would specify how approvals are documented. The organization already has a policy stating that there must be board approval for disbursements over $10,000.
Show full finding ▾Hide full finding ▴CFDA 17.277 Program Title: EKCEP Condition: Approval of purchases not documented. Criteria: All purchases should be approved by appropriate personnel and all approvals should be documented Cause: Lack of written policies and procedures. Effect: Failure to meet federal and state procurement requirements. Recommendation: Accounting policies and procedures should be established detailing how approvals should be documents. Views of Responsible Officials and Planned Corrective Actions: The organization is currently researching & is in the process of forming policies that would specify how approvals are documented. The organization already has a policy stating that there must be board approval for disbursements over $10,000.
2019-004 - Eastern Kentucky Concentrated Employment Program CFDA No. 17.277 Grant No EKAM322019 Recommendation: Accounting policies and procedures should be established detailing how approvals should be documents. Action Taken: The organization is currently researching & is in the process of forming policies that would specify how approvals are documented. The organization already has a policy stating that there must be board approval for disbursements over $10,000.
2018-003
The Board of Directors did not meet between September 20, 2018 and September 23, 2020. Criteria: The Board of Directors should meet regularly as stipulated in the articles of incorporation/by-laws. Cause: Unknown. Effect: Proper oversite of operations not maintained. Thus, failure to meet federal and state procurement requirements. The Corrective action plan (2017 audit) should have been reviewed and addressed by the board; and actions taken and policies to correct findings should have been addressed and approved by the board. Without minutes there is no documentation that this occurred. The Minutes of the Board of Directors meetings did not document the review and approval of Corrective Action Plan (2017) nor any actions taken and/or policies put in place to comply with the Corrective Action Plan. The board of directors have not met since September 20, 2018. Recommendation: The board of directors should meet regularly, with minutes containing all discussions and actions should be maintained. Views of Responsible Officials and Planned Corrective Actions: Meetings are being held annually starting September 23, 2020.
Show full finding ▾Hide full finding ▴CFDA 17.277 Program Title: EKCEP Condition: The Board of Directors did not meet between September 20, 2018 and September 23, 2020. Criteria: The Board of Directors should meet regularly as stipulated in the articles of incorporation/by-laws. Cause: Unknown. Effect: Proper oversite of operations not maintained. Thus, failure to meet federal and state procurement requirements. The Corrective action plan (2017 audit) should have been reviewed and addressed by the board; and actions taken and policies to correct findings should have been addressed and approved by the board. Without minutes there is no documentation that this occurred. The Minutes of the Board of Directors meetings did not document the review and approval of Corrective Action Plan (2017) nor any actions taken and/or policies put in place to comply with the Corrective Action Plan. The board of directors have not met since September 20, 2018. Recommendation: The board of directors should meet regularly, with minutes containing all discussions and actions should be maintained. Views of Responsible Officials and Planned Corrective Actions: Meetings are being held annually starting September 23, 2020.
2019-005 - Eastern Kentucky Concentrated Employment Program CFDA No. 17.277 Grant No EKAM322019 Recommendation: The board of directors should meet regularly, with minutes containing all discussions and actions should be maintained. The Corrective Action Plan as submitted with the SFSAC should be reviewed and approved by the Board of Directors Action Taken: Meetings are being held annually starting September 23, 2020.
2018-004
FAC accepted this audit on November 18, 2020 — management decision was due May 18, 2021.
GSA_MIGRATION
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GSA_MIGRATION
2017-001
GSA_MIGRATION
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GSA_MIGRATION
2017-002
GSA_MIGRATION
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GSA_MIGRATION
GSA_MIGRATION
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GSA_MIGRATION
FAC accepted this audit on November 19, 2019 — management decision was due May 19, 2020.
GSA_MIGRATION
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