FAC Explorer

Audit 308596

FY End
2022-09-30
Total Expended
$17.33M
Findings
2
Programs
10
Organization: Kentucky Refugee Ministries, Inc. (KY)
Year: 2022 Accepted: 2024-06-11
Auditor: Deming Malone Livesay & Ostroff

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
400560 2022-002 Significant Deficiency - L
977002 2022-002 Significant Deficiency - L

Programs

ALN Program Spent Major Findings
93.566 Refugee and Entrant Assistance_state Administered Programs $12.14M Yes 1
19.510 U.s. Refugee Admissions Program $3.68M - 0
93.576 Refugee and Entrant Assistance_discretionary Grants $498,389 - 0
93.567 Refugee and Entrant Assistance_voluntary Agency Programs $304,586 - 0
93.583 Refugee and Entrant Assistance_wilson/fish Program $271,954 - 0
97.010 Citizenship Education and Training $197,275 - 0
16.575 Crime Victim Assistance $190,299 - 0
93.676 Unaccompanied Alien Children Program $27,608 - 0
14.218 Community Development Block Grants/entitlement Grants $16,030 - 0
93.604 Assistance for Torture Victims $11,247 - 0

Contacts

Name Title Type
Z3JNL7JVNM68 John Koehlinger Auditee
5024799180 Sarah Antle Auditor
No contacts on file

Notes to SEFA

Title: Basis of Presentation Accounting Policies: Summary of Significant Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in Uniform Guidance, Cost Principles for Non-profit Organizations, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: Kentucky Refugee Ministries, Inc. has elected not to use the 10 percent de minimis indirect cost rate as allowed under Uniform Guidance. Pass-through entity identifying numbers are presented where available. The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of Kentucky Refugee Ministries, Inc., under programs of the federal government for the year ended September 30, 2022. The information in this Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of Kentucky Refugee Ministries, Inc., it is not intended to and does not present the financial position, changes in net assets or cash flows of Kentucky Refugee Ministries, Inc.
Title: Subrecipients Accounting Policies: Summary of Significant Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in Uniform Guidance, Cost Principles for Non-profit Organizations, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: Kentucky Refugee Ministries, Inc. has elected not to use the 10 percent de minimis indirect cost rate as allowed under Uniform Guidance. Pass-through entity identifying numbers are presented where available. Kentucky Refugee Ministries, Inc. provided no federal funding to subrecipients for the year ended September 30, 2022.

Finding Details

Finding 2022-002
Finding No. 2022-002: Significant Deficiency Criteria: KRM is required to file the Uniform Guidance audit within nine months of the year end of the Organization. Statement of Condition: The Uniform Guidance audit for September 30, 2021 was completed and accepted by the Federal Clearinghouse on November 16, 2022, which is more than nine months after the year end due date of June 30, 2022. Cause of Condition: KRM provides resettlement, support, educational and legal services to refuges admitted to the U.S. through the State Department’s refugee admissions program. During 2021 and 2022, KRM experienced a significant increase in the number of refugees being served. The amount of refugees receiving services from KRM more than doubled, consistent with the increase in refugees entering the United States. This had a significant impact on the amount of financial assistance being passed through to KRM and the amount of time and resources necessary to process the refugees. Also, during this time, the Organization was still experiencing restrictions and limitations related to the COVID-19 pandemic. Effect of Condition: The effect is that the compliance requirement to file timely with the Federal Clearinghouse was not met. Recommendation: KRM should have future audits completed timely and filed timely with the Federal Clearinghouse. Views of Responsible Officials: Management understands and accepts the recommendation as outlined in the Corrective Action Plan.
Finding 2022-002
Finding No. 2022-002: Significant Deficiency Criteria: KRM is required to file the Uniform Guidance audit within nine months of the year end of the Organization. Statement of Condition: The Uniform Guidance audit for September 30, 2021 was completed and accepted by the Federal Clearinghouse on November 16, 2022, which is more than nine months after the year end due date of June 30, 2022. Cause of Condition: KRM provides resettlement, support, educational and legal services to refuges admitted to the U.S. through the State Department’s refugee admissions program. During 2021 and 2022, KRM experienced a significant increase in the number of refugees being served. The amount of refugees receiving services from KRM more than doubled, consistent with the increase in refugees entering the United States. This had a significant impact on the amount of financial assistance being passed through to KRM and the amount of time and resources necessary to process the refugees. Also, during this time, the Organization was still experiencing restrictions and limitations related to the COVID-19 pandemic. Effect of Condition: The effect is that the compliance requirement to file timely with the Federal Clearinghouse was not met. Recommendation: KRM should have future audits completed timely and filed timely with the Federal Clearinghouse. Views of Responsible Officials: Management understands and accepts the recommendation as outlined in the Corrective Action Plan.