Breathitt County Fiscal Court: Single Audit Reports and Findings
Breathitt County Fiscal Court filed 3 single audits between 2019 and 2022; the most recently observed auditor is MIKE HARMON, AUDITOR OF PUBLIC ACCOUNTS (2022), and the 2022 report lists 2 findings, including 1 material weakness. Data as of 2026-09-09.
Data as of Sep 9, 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; Breathitt County Fiscal Court is recorded in JACKSON, Kentucky under EIN 616000831, and the Clearinghouse records it as a local government.
| Audit year | Fiscal year end | Federal expended | Threshold applied | Auditor observed | Findings | MW / SD | FAC report |
|---|---|---|---|---|---|---|---|
| 2022 | 2022-06-30 | $811,295 | $750,000 | MIKE HARMON, AUDITOR OF PUBLIC ACCOUNTS | 2 | MW | 2022-06-GSAFAC-0000013708 |
| 2021 | 2021-06-30 | $1,874,571 | $750,000 | MIKE HARMON, AUDITOR OF PUBLIC ACCOUNTS | 3 | MW | 2022-06-GSAFAC-0000013651 |
| 2019 | 2019-06-30 | $759,324 | $750,000 | CAUDILL & ASSOCIATES, CPA, PLLC | 0 | SD | 2019-06-CENSUS-0000217567 |
Which federal programs did this organization report?
From the most recent accepted report. "Major" is the designation the auditor made under 2 CFR 200.518, not ours.
| ALN | Program | Expended | Major |
|---|---|---|---|
| 97.036 | DISASTER GRANTS - PUBLIC ASSISTANCE (PRESIDENTIALLY DECLARED DISASTERS) | $321,362 | Yes |
| 16.033 | COLLABORATIVE MENTAL HEALTH AND ANTI-RECIDIVISM INITIATIVE | $174,310 | No |
| 97.036 | DISASTER GRANTS - PUBLIC ASSISTANCE (PRESIDENTIALLY DECLARED DISASTERS) | $112,335 | Yes |
| 20.106 | AIRPORT IMPROVEMENT PROGRAM | $99,367 | No |
| 14.228 | COMMUNITY DEVELOPMENT BLOCK GRANTS/STATE'S PROGRAM AND NON-ENTITLEMENT GRANTS IN HAWAII | $50,000 | No |
| 15.252 | ABANDONED MINE LAND RECLAMATION (AMLR) PROGRAM | $38,246 | No |
| 97.042 | EMERGENCY MANAGEMENT PERFORMANCE GRANTS | $15,675 | No |
| 21.027 | CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS | $0 | No |
| 97.036 | DISASTER GRANTS - PUBLIC ASSISTANCE (PRESIDENTIALLY DECLARED DISASTERS) | $0 | No |
| 97.036 | DISASTER GRANTS - PUBLIC ASSISTANCE (PRESIDENTIALLY DECLARED DISASTERS) | $0 | No |
What findings did the auditor report?
The reference and the requirement letter are the ones the auditor used. The finding text itself is not reproduced here; the FAC report linked above carries it in full.
| Reference | Requirement | Severity | Repeat |
|---|---|---|---|
| 2022-005 | ABGHLM | Material weakness / Questioned costs | No |
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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 Breathitt 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. “Breathitt County Fiscal Court Single Audits and Findings (KY).” https://getauditradar.com/single-audits/ky/breathitt-county-fiscal-court-616000831/. Data as of 2026-09-09.