BOYLE COUNTY FISCAL COURT: Single Audit Reports and Findings
BOYLE COUNTY FISCAL COURT's most recent single audit in the Federal Audit Clearinghouse covers fiscal year 2021, accepted April 20, 2023; the auditor observed on that filing is Patrick & Associates, LLC. It reported no findings, with an adverse opinion on the financial statements. 2 filings from 2020 to 2021 are on record. Data as of 2026-11-06.
Data as of Nov 6, 2026 · Source: Federal Audit Clearinghouse (public data)
Single audits by year
One row per audit year as the Federal Audit Clearinghouse accepted it. The auditor named is the one observed on that filing; BOYLE COUNTY FISCAL COURT is recorded in DANVILLE, Kentucky under EIN 616000752, and the Clearinghouse records it as a local government. Each report opens on the Clearinghouse itself; how to search the Federal Audit Clearinghouse explains the rest of the reporting package.
| Audit year | Fiscal year end | Federal expended | Threshold applied | Auditor observed | Opinion | Findings | MW / SD | FAC report |
|---|---|---|---|---|---|---|---|---|
| 2021 | 2021-06-30 | $1,079,108 | $750,000 | Patrick & Associates, LLC | Adverse / Not on a GAAP basis | 0 | SD | 2021-06-CENSUS-0000145886 |
| 2020 | 2020-06-30 | $1,487,727 | $750,000 | Patrick & Associates, LLC | Adverse / Not on a GAAP basis | 0 | — | 2020-06-CENSUS-0000145886 |
When is the next single audit due?
If BOYLE COUNTY FISCAL COURT is again required to have a single audit for the fiscal year ending Jun 30, 2022, the reporting package is due to the Federal Audit Clearinghouse by Mar 30, 2023 at the latest.
No filing for that fiscal year appears in the Clearinghouse data as of Nov 6, 2026. The data does not show why: an organization below the threshold is not required to file, and a filing can be accepted after the due date.
Whether an audit is required depends on federal awards expended in that year (the single audit threshold). The rule, 2 CFR 200.512(a): the reporting package is due within 30 calendar days after the auditee receives the auditor's report or nine months after the end of the audit period, whichever is earlier; the date above is the nine-month date, moved to Monday when it falls on a weekend. Last verified: 2026-11-15.
Which federal programs did this organization report?
From the most recent accepted report, as listed on its schedule of expenditures of federal awards (SEFA). "Major" is the designation the auditor made under 2 CFR 200.518, not ours.
| ALN | Program | Expended | Major |
|---|---|---|---|
| 21.019 | CORONAVIRUS RELIEF FUND | $346,645 | Yes |
| 15.928 | CIVIL WAR BATTLEFIELD LAND ACQUISITION GRANTS | $271,043 | Yes |
| 20.205 | HIGHWAY PLANNING AND CONSTRUCTION | $256,240 | No |
| 21.019 | CORONAVIRUS RELIEF FUND | $135,760 | Yes |
| 97.036 | DISASTER GRANTS - PUBLIC ASSISTANCE (PRESIDENTIALLY DECLARED DISASTERS) | $57,147 | No |
| 97.042 | EMERGENCY MANAGEMENT PERFORMANCE GRANTS | $12,273 | No |
What findings did the auditor report?
The reference is the auditor’s; the requirement is the Compliance Supplement category the auditor selected. The finding text itself is not reproduced here; the FAC report linked above carries it in full. What the two severity levels mean: material weakness vs significant deficiency.
The most recent report lists no finding.
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How we computed this
Every row comes from the Federal Audit Clearinghouse record named beside it, one report per audit year, with a resubmission superseding the filing it replaces. The auditor is the one named on that filing — it is not a statement about who audits BOYLE COUNTY FISCAL COURT now. Form 990 figures come from the IRS e-filed return named by its object id. This page exists because the organization filed at least two single audits, or one with a finding.
Cite this page
AuditRadar. “Boyle County Fiscal Court, Kentucky Single Audit FY2021.” https://getauditradar.com/single-audits/ky/boyle-county-fiscal-court-616000752/. Data as of 2026-11-06.