FAC Explorer

Audit 356342

FY End
2023-09-30
Total Expended
$38.44M
Findings
2
Programs
11
Organization: Kentucky Refugee Ministries, Inc. (KY)
Year: 2023 Accepted: 2025-05-15
Auditor: Deming Malone Livesay & Ostroff

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
560439 2023-002 Significant Deficiency Yes L
1136881 2023-002 Significant Deficiency Yes L

Programs

ALN Program Spent Major Findings
93.566 Refugee and Entrant Assistance State/replacement Designee Administered Programs $32.94M Yes 1
19.510 U.s. Refugee Admissions Program $3.06M - 0
93.576 Refugee and Entrant Assistance Discretionary Grants $1.10M - 0
93.583 Refugee and Entrant Assistance Wilson/fish Program $566,212 - 0
93.567 Refugee and Entrant Assistance Voluntary Agency Programs $317,268 - 0
93.676 Unaccompanied Children Program $209,735 - 0
16.575 Crime Victim Assistance $135,857 - 0
97.010 Citizenship Education and Training $52,725 - 0
21.027 Coronavirus State and Local Fiscal Recovery Funds $33,283 - 0
93.604 Assistance for Torture Victims $15,556 - 0
14.218 Community Development Block Grants/entitlement Grants $12,401 - 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 (Schedule) includes the federal award activity of Kentucky Refugee Ministries, Inc., under programs of the federal government for the year ended September 30, 2023. 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, 2023.

Finding Details

Finding 2023-002
Finding No. 2023-002: Significant Deficiency: Criteria: KRM is required to file the Uniform Guidance audit with the Federal Audit Clearinghouse within nine months of year-end. Statement of Condition: The Uniform Guidance audit for September 30, 2022 was completed and accepted by the Federal Audit Clearinghouse on June 11, 2024, which is more than nine months after the year-end, which was a due date of June 30, 2023. Cause of Condition: KRM provides resettlement, support, educational and legal services to refugees admitted to the United States through the State Department’s refugee admissions program. During 2022 and 2023, 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. Effect of Condition: The effect is that the compliance requirement to file timely with the Federal Audit Clearinghouse was not met. Recommendation: KRM should have future audits completed timely and filed timely with the Federal Audit Clearinghouse. Identification of Repeat Finding: The finding is a repeat of the finding noted in the audit for September 30, 2022 as finding 2022-002. Views of Responsible Officials: Management understands and accepts the recommendation as outlined in the Corrective Action Plan.
Finding 2023-002
Finding No. 2023-002: Significant Deficiency: Criteria: KRM is required to file the Uniform Guidance audit with the Federal Audit Clearinghouse within nine months of year-end. Statement of Condition: The Uniform Guidance audit for September 30, 2022 was completed and accepted by the Federal Audit Clearinghouse on June 11, 2024, which is more than nine months after the year-end, which was a due date of June 30, 2023. Cause of Condition: KRM provides resettlement, support, educational and legal services to refugees admitted to the United States through the State Department’s refugee admissions program. During 2022 and 2023, 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. Effect of Condition: The effect is that the compliance requirement to file timely with the Federal Audit Clearinghouse was not met. Recommendation: KRM should have future audits completed timely and filed timely with the Federal Audit Clearinghouse. Identification of Repeat Finding: The finding is a repeat of the finding noted in the audit for September 30, 2022 as finding 2022-002. Views of Responsible Officials: Management understands and accepts the recommendation as outlined in the Corrective Action Plan.