PROTOTYPE — Not for official use. Data and outputs are for demonstration only and do not constitute official HHS determinations.
← delinquency review

KENTUCKY COMMUNITY AND TECHNICAL COLLEGE SYSTEM

UEI HEHTK6PZJK27 · KY · higher-ed · FY 2025-07-01 → 2026-06-30
FY2026: Not yet due

covered by another audit for 4 years; FY2026 not yet due.

Fiscal year:
FYStatusObservedThresholdCompositionDueDays lateSEFA expendedObs. % of SEFAOwn reportCovering
2026Not yet due $7.7M $1.0Moutlays 100%2027-03-30
2025Covered by parent $7.9M $750Koutlays 100%2026-03-302025-06-GSAFAC-0000389525 ↗
2024Covered by parent $6.2M $750Koutlays 100%2025-03-302024-06-GSAFAC-0000052982 ↗
2023Covered by parent $6.7M $750Koutlays 96% + pass-through 4%2024-03-302023-06-GSAFAC-0000001933 ↗
2022Covered by parent $9.8M $750Koutlays 100%2023-03-302022-06-CENSUS-0000201693 ↗
Obligation
$8.0M
Outlay
$7.7M
Subaward recv
$0
Subaward passed
$0
Loan face value
$0
Awards
16
FAC check
Audit type
Accepted
Auditor
Cognizant agency
Oversight agency
ComponentObligationOutlaySubaward recvSubaward passedLoan face value
Non-HHS federal money $8.0M$7.7M$0$0$0

Relationships

Three independent link types, one card each. They overlap — the same money can appear under more than one, so never add them together.

link_type = audit_coverage

Whose single audit accounts for this entity, and whose this entity accounts for. The LINKS are standing — they apply to every year, and a gap in the observed span is a gap in FAC reporting, not a year the entity stood alone. The rolled AMOUNTS below follow the selected fiscal year, so the entity count there can be smaller than the standing list.

Covered by
KENTUCKY COMMUNITY & TECHNICAL COLLEGE SYSTEM 2025-06-GSAFAC-0000389525 ↗
Standing link — declared from fac, observed FY2022–FY2025. This entity is not independently delinquent in any year; the coverer carries the filing obligation.
This entity’s audit covers
Nothing — no other entity relies on this one’s audit.
link_type = corporate_parent

From SAM.gov registration: the headquarters an entity registered under, and the entities registered beneath it. A registration record, not an org chart — it does not mean the parent runs the entity’s programs. The link itself never changes, but the lists below follow the selected year: an entity only appears in years it had federal activity.

Rolls up to
Rolls up to this entity
Nothing — no entity rolls up to this one.
derived — not a link_type

Not a stored relationship. These entities are found by taking this entity’s parent and looking up everything else registered under it — so they will not appear in any row keyed to this entity’s own UEI. Shown because the coverage lead above rests on them: if a sibling provably covers other entities, it may account for this one too.

Show the query
SELECT related_uei, link_type FROM pub.entity_link
WHERE link_type = 'corporate_parent'
  AND uei = 'GWSXAJZALU69'      -- this entity's parent
  AND related_uei <> 'HEHTK6PZJK27';   -- everything else under it
EntityProvably coversLatest statusYrs delinq.Latest observed
BLUEGRASS COMMUNITY & TECHNICAL COLLEGE
ZKTGRL7XJNN3
Not yet due$28.2M
KENTUCKY COMMUNITY & TECH COLLEGE SYSTEM
KKCWCE75EY67
Not yet due$26.1M
KENTUCKY COMMUNITY AND TECHNICAL COLLEGE SYSTEM
XKNCRNQE18G3
Not yet due$21.6M
KENTUCKY COMMUNITY & TECH COLLEGE SYSTEM
RHJGDHN6HKH7
Not yet due$17.7M
MAYSVILLE COMMUNITY AND TECHNICAL COLLEGE
MCKUP4GWKCR9
Not yet due$12.0M
GATEWAY COMMUNITY AND TECHNICAL COLLEGE
HHWKSVJP5983
Not yet due$10.6M
WEST KENTUCKY COMMUNITY & TECHNICAL COLLEGE
DYPLVSEBPZM6
Not yet due$10.6M
KENTUCKY COMMUNITY AND TECHNICAL COLLEGE SYSTEM
LLV2L7VR3BH3
Not yet due$9.7M
KENTUCKY COMMUNITY & TECHNICAL COLLEGE SYSTEM
FRRVWZA91J99
Not yet due$9.7M
KENTUCKY COMMUNITY AND TECHNICAL COLLEGE SYSTEM
PZ3LQZB9NUJ4
Not yet due$8.2M
KENTUCKY COMMUNITY AND TECHNICAL COLLEGE SYSTEM
FUL6WMG57B81
Not yet due$8.0M
KENTUCKY COMMUNITY AND TECHNICAL COLLEGE SYSTEM
EC93ZNLMVRP9
Not yet due$7.8M
KENTUCKY COMMUNITY AND TECHNICAL COLLEGE SYSTEM
XXNRNNKADJK6
Not yet due$7.3M
HENDERSON COMMUNITY COLLEGE
KMKFX634FMA5
Not yet due$3.2M