FAC Explorer

Audit 331309

FY End
2024-06-30
Total Expended
$8.73M
Findings
2
Programs
12
Organization: Middle Kentucky Community Action Partnership, Inc. (KY)
Year: 2024 Accepted: 2024-12-06
Auditor: Jones & Associates CPAS Psc

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
513460 2024-001 Significant Deficiency - L
1089902 2024-001 Significant Deficiency - L

Programs

ALN Program Spent Major Findings
93.600 Head Start $2.74M Yes 1
93.568 Low-Income Home Energy Assistance $2.41M - 0
17.277 Workforce Investment Act (wia) National Emergency Grants $2.19M Yes 0
93.569 Community Services Block Grant $362,307 - 0
97.088 Disaster Assistance Projects $272,171 - 0
20.509 Formula Grants for Rural Areas and Tribal Transit Program $217,017 - 0
10.558 Child and Adult Care Food Program $168,297 - 0
17.258 Wia Adult Program $112,908 - 0
17.259 Wia Youth Activities $89,581 - 0
17.278 Wia Dislocated Worker Formula Grants $71,265 - 0
20.513 Enhanced Mobility of Seniors and Individuals with Disabilities $66,785 - 0
97.024 Emergency Food and Shelter National Board Program $29,611 - 0

Contacts

Name Title Type
DWKDUEE1DT59 Chris Chaney Auditee
6066662452 Judy Jones Auditor
No contacts on file

Notes to SEFA

Title: Note 1. Basis of Presentation Accounting Policies: The Schedule of Expenditures of Federal Awards (Schedule) includes the federal grant activity of Middle Kentucky Community Action Partnership, Inc., and is presented on the accrual basis of accounting. 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). Therefore, some amounts presented on this Schedule may differ from amounts presented or used in the preparation of the financial statements. Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: Middle Kentucky Community Action Partnership, Inc. has elected not to use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance. The Schedule of Expenditures of Federal Awards (Schedule) includes the federal grant activity of Middle Kentucky Community Action Partnership, Inc., and is presented on the accrual basis of accounting. 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). Therefore, some amounts presented on this Schedule may differ from amounts presented or used in the preparation of the financial statements.
Title: Note 2. Summary of Significant Accounting Policies Accounting Policies: The Schedule of Expenditures of Federal Awards (Schedule) includes the federal grant activity of Middle Kentucky Community Action Partnership, Inc., and is presented on the accrual basis of accounting. 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). Therefore, some amounts presented on this Schedule may differ from amounts presented or used in the preparation of the financial statements. Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: Middle Kentucky Community Action Partnership, Inc. has elected not to use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance. Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement.
Title: Note 3. Subrecipients Accounting Policies: The Schedule of Expenditures of Federal Awards (Schedule) includes the federal grant activity of Middle Kentucky Community Action Partnership, Inc., and is presented on the accrual basis of accounting. 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). Therefore, some amounts presented on this Schedule may differ from amounts presented or used in the preparation of the financial statements. Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: Middle Kentucky Community Action Partnership, Inc. has elected not to use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance. Awards totaling $998,954 were passed through to subrecipients for the year ended June 30, 2024.
Title: Note 4. Indirect Cost Rate Accounting Policies: The Schedule of Expenditures of Federal Awards (Schedule) includes the federal grant activity of Middle Kentucky Community Action Partnership, Inc., and is presented on the accrual basis of accounting. 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). Therefore, some amounts presented on this Schedule may differ from amounts presented or used in the preparation of the financial statements. Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: Middle Kentucky Community Action Partnership, Inc. has elected not to use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance. Middle Kentucky Community Action Partnership, Inc. has elected not to use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance.
Title: Note 5. Other Accounting Policies: The Schedule of Expenditures of Federal Awards (Schedule) includes the federal grant activity of Middle Kentucky Community Action Partnership, Inc., and is presented on the accrual basis of accounting. 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). Therefore, some amounts presented on this Schedule may differ from amounts presented or used in the preparation of the financial statements. Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: Middle Kentucky Community Action Partnership, Inc. has elected not to use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance. There were no federal awards expended for loan or loan guarantee programs or for other noncash awards.

Finding Details

Finding 2024-001
Federal Program: Head Start Cluster Assistance Listing Number: 93.600 Federal Award Number: 04CH011976 Grant period: 04/01/2024 – 03/31/2025 Federal Agency: U.S. Department of Health and Human Services Questioned Costs: None. Condition: Middle Kentucky Community Action Partnership, Inc. did not report subaward data through the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS) in a timely manner. Additionally, the subaward amount was reported incorrectly. The following is a summary of the results of audit testing for compliance with this requirement: Cause: Management completed the Federal Funding Accountability and Transparency Act (Transparency Act) reporting requirement past the deadline and reported an amount that differed from the obligated amount. Effect: Middle Kentucky Community Action Partnership, Inc. was not in compliance with this compliance requirement and a significant deficiency in internal control over compliance exists. Criteria: The Transparency Act (Pub. L. No. 109-282) that is codified in 2 CFR Part 170 requires subaward actions be reported in FSRS no later than the last day of the month following the month in which the subaward/subaward amendment obligation was made. Recommendation: We recommend that Middle Kentucky Community Action Partnership, Inc. establish procedures to ensure that required reports are filed in a timely manner with the correct subaward amounts. Response: Management agrees with the finding and has committed to a corrective action plan. Middle Kentucky has the use of a scheduling calendar in which required dates of reports and other key events are now placed. Middle Kentucky CFO has added the dates of reports including the FSRS report and its due date. From this calendar an alert can and will e sent to the CFO and a designated second person to alert them as to the upcoming required date that this and other reports are to be submitted. The calendar both electronic and in written form is now in use and no further instances of this occurrence should occur within the fiscal department in the future.
Finding 2024-001
Federal Program: Head Start Cluster Assistance Listing Number: 93.600 Federal Award Number: 04CH011976 Grant period: 04/01/2024 – 03/31/2025 Federal Agency: U.S. Department of Health and Human Services Questioned Costs: None. Condition: Middle Kentucky Community Action Partnership, Inc. did not report subaward data through the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS) in a timely manner. Additionally, the subaward amount was reported incorrectly. The following is a summary of the results of audit testing for compliance with this requirement: Cause: Management completed the Federal Funding Accountability and Transparency Act (Transparency Act) reporting requirement past the deadline and reported an amount that differed from the obligated amount. Effect: Middle Kentucky Community Action Partnership, Inc. was not in compliance with this compliance requirement and a significant deficiency in internal control over compliance exists. Criteria: The Transparency Act (Pub. L. No. 109-282) that is codified in 2 CFR Part 170 requires subaward actions be reported in FSRS no later than the last day of the month following the month in which the subaward/subaward amendment obligation was made. Recommendation: We recommend that Middle Kentucky Community Action Partnership, Inc. establish procedures to ensure that required reports are filed in a timely manner with the correct subaward amounts. Response: Management agrees with the finding and has committed to a corrective action plan. Middle Kentucky has the use of a scheduling calendar in which required dates of reports and other key events are now placed. Middle Kentucky CFO has added the dates of reports including the FSRS report and its due date. From this calendar an alert can and will e sent to the CFO and a designated second person to alert them as to the upcoming required date that this and other reports are to be submitted. The calendar both electronic and in written form is now in use and no further instances of this occurrence should occur within the fiscal department in the future.