KENTUCKY COMMUNITY AND TECHNICAL COLLEGE SYSTEM
covered by another audit for 4 years; FY2026 not yet due.
| FY | Status | Observed | Threshold | Composition | Due | Days late | SEFA expended | Obs. % of SEFA | Own report | Covering |
|---|---|---|---|---|---|---|---|---|---|---|
| 2026 | Not yet due | $14.3M ▲ | $1.0M | outlays 99% + pass-through 1% | 2027-03-30 | — | — | — | — | — |
| 2025 | Covered by parent | $13.0M ▲ | $750K | outlays 99% + pass-through 1% | 2026-03-30 | — | — | — | — | 2025-06-GSAFAC-0000389525 ↗ |
| 2024 | Covered by parent | $9.9M ▲ | $750K | outlays 99% + pass-through 1% | 2025-03-30 | — | — | — | — | 2024-06-GSAFAC-0000052982 ↗ |
| 2023 | Covered by parent | $10.6M ▲ | $750K | outlays 100% | 2024-03-30 | — | — | — | — | 2023-06-GSAFAC-0000001933 ↗ |
| 2022 | Covered by parent | $15.5M ▲ | $750K | outlays 100% | 2023-03-30 | — | — | — | — | 2022-06-CENSUS-0000201693 ↗ |
- Obligation
- $14.4M
- Outlay
- $14.3M
- Subaward recv
- $95K
- Subaward passed
- $0
- Loan face value
- $0
- Awards
- 16
- FAC check
- —
- Audit type
- —
- Accepted
- —
- Auditor
- —
- Cognizant agency
- —
- Oversight agency
- —
| Component | Obligation | Outlay | Subaward recv | Subaward passed | Loan face value |
|---|---|---|---|---|---|
| Administration for Children and Families HHS | $0 | — | $95K | $0 | $0 |
| Non-HHS federal money | $14.4M | $14.3M | $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_coverageWhose 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.
link_type = corporate_parentFrom 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.
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 = 'VK2DNC86A4Q2' -- this entity's parent AND related_uei <> 'YG1JMECDM6Y3'; -- everything else under it