Audit 381792

Finding No. 2024-002: Significant Deficiency Criteria: Kentucky Refugee Ministries, Inc (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, 2023 was completed and accepted by the Federal Audit Clearinghouse on May 15, 2025, which is more than nine months after the year-end, which was a due date of June 30, 2024. It is also noted that the Uniform Guidance audit for September 30, 2024 was not filed by the due date of June 30, 2025. 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 the past few years, 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 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, 2023 as finding 2023-002. Views of Responsible Officials: Management understands and accepts the recommendation as outlined in the Corrective Action Plan.