FAC Explorer

Audit 392636

FY End
2025-10-31
Total Expended
$1.00M
Findings
1
Programs
2
Organization: Wendell Foster's Campus for Developmental Disabilities, Inc. (KY)
Year: 2025 Accepted: 2026-03-18
Auditor: ALEXANDER & COMPANY CPAS PSC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1181392 2025-001 Material Weakness Yes P

Programs

ALN Program Spent Major Findings
20.513 ENHANCED MOBILITY OF SENIORS AND INDIVIDUALS WITH DISABILITIES $888,000 Yes 1
93.464 ACL ASSISTIVE TECHNOLOGY $66,701 Yes 0

Contacts

Name Title Type
NWB8DENRTEV9 Beth Shepherd Auditee
2706834517 Joe Keller Auditor
No contacts on file

Notes to SEFA

The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal grant activity of Wendell Foster's Campus for Developmental Disabilities, Inc. under programs of the federal government for the year ended October 31, 2025. The information in this schedule is presented in accordance with the requirements of OMB Circular Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards; Subpart F- Audit Requirements. Because the Schedule presents only a selected portion of the operations of Wendell Foster's Campus for Developmental Disabilities, Inc., it is not intended to and does not present the financial position, changes in net assets, or cash flows of Wendell Foster's Campus for Developmental Disabilities, Inc.
Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in OMB Circular Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards; Subpart E- Cost Principles, wherein certain types of expenditures are not allowable or are limited as to reimbursement.
Wendell Foster's Campus for Developmental Disabilities, Inc. did not receive any noncash insurance or have any loan or loan guarantees outstanding at the end of the year.
Wendell Foster's Campus for Developmental Disabilities, Inc. has elected not to use the 15% de minimis indirect cost rate allowed under the Uniform Guidance.

Finding Details

Finding 2025-001
Significant Deficiency: Condition: Wendell Foster does not have written policies and procedures to implement the requirements of 2 CFR section 200 for the administration of federal awards in their existing comprehensive accounting manual. Context and Criteria: Entities that receive federal funds must have written policies, procedures, and standards of conduct (“policies”) as required by 2 CFR 200, Subparts D and E (2 CFR sections 200.300 and 200.400, respectively) for compliance with Uniform Guidance. Cause: Program employees did not implement formal polices specifically for the administration of federal awards until after the reporting period. Effect: Wendell Foster was not in compliance with 2 CFR section 200 for the administration of federal awards during the reporting period. Recommendation: Policies and procedures for the administration of federal awards should be written to provide guidance to all program employees concerning the administrative requirements for conformance with Uniform Guidance. View of Responsible Officials and Planned Corrective Actions: The formal policy was written, incorporated in to our comprehensive accounting policies manual, and approved by the board of directors on February 25, 2026.