FIVCO AREA DEVELOPMENT DISTRICT: Single Audit Reports and Findings
FIVCO AREA DEVELOPMENT DISTRICT filed 10 single audits between 2016 and 2025; the most recently observed auditor is KELLEY GALLOWAY SMITH GOOLSBY, PSC (2025), and the 2025 report lists 0 findings. 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; FIVCO AREA DEVELOPMENT DISTRICT is recorded in GRAYSON, Kentucky under EIN 610671003, 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 |
|---|---|---|---|---|---|---|---|
| 2025 | 2025-06-30 | $2,612,765 | $750,000 | KELLEY GALLOWAY SMITH GOOLSBY, PSC | 0 | — | 2025-06-GSAFAC-0000395356 |
| 2024 | 2024-06-30 | $3,308,684 | $750,000 | KELLEY GALLOWAY SMITH GOOLSBY, PSC | 0 | — | 2024-06-GSAFAC-0000345979 |
| 2023 | 2023-06-30 | $3,884,450 | $750,000 | Kelly Galloway Smith Goolsby, PSC | 0 | — | 2023-06-GSAFAC-0000026809 |
| 2022 | 2022-06-30 | $4,026,297 | $750,000 | KELLEY GALLOWAY SMITH GOOLSBY, PSC | 0 | — | 2022-06-CENSUS-0000146612 |
| 2021 | 2021-06-30 | $4,176,710 | $750,000 | KELLEY GALLOWAY SMITH GOOLSBY, PSC | 0 | — | 2021-06-CENSUS-0000146612 |
| 2020 | 2020-06-30 | $2,807,000 | $750,000 | KELLEY GALLOWAY SMITH GOOLSBY, PSC | 0 | — | 2020-06-CENSUS-0000146612 |
| 2019 | 2019-06-30 | $2,781,462 | $750,000 | KELLEY GALLOWAY SMITH GOOLSBY, PSC | 0 | — | 2019-06-CENSUS-0000146612 |
| 2018 | 2018-06-30 | $2,667,873 | $750,000 | KELLEY GALLOWAY SMITH GOOLSBY, PSC | 0 | — | 2018-06-CENSUS-0000146612 |
| 2017 | 2017-06-30 | $2,083,290 | $750,000 | KELLEY GALLOWAY SMITH GOOLSBY, PSC | 0 | — | 2017-06-CENSUS-0000146612 |
| 2016 | 2016-06-30 | $2,322,737 | $750,000 | KELLEY GALLOWAY SMITH GOOLSBY, PSC | 0 | — | 2016-06-CENSUS-0000146612 |
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 |
|---|---|---|---|
| 11.307 | ECONOMIC ADJUSTMENT ASSISTANCE | $1,331,727 | Yes |
| 93.045 | SPECIAL PROGRAMS FOR THE AGING, TITLE III, PART C, NUTRITION SERVICES | $529,176 | No |
| 93.044 | SPECIAL PROGRAMS FOR THE AGING, TITLE III, PART B, GRANTS FOR SUPPORTIVE SERVICES AND SENIOR CENTERS | $229,567 | No |
| 23.009 | APPALACHIAN LOCAL DEVELOPMENT DISTRICT ASSISTANCE | $100,819 | No |
| 11.302 | ECONOMIC DEVELOPMENT SUPPORT FOR PLANNING ORGANIZATIONS | $93,514 | No |
| 93.052 | NATIONAL FAMILY CAREGIVER SUPPORT, TITLE III, PART E | $84,300 | No |
| 23.001 | APPALACHIAN REGIONAL DEVELOPMENT (SEE INDIVIDUAL APPALACHIAN PROGRAMS) | $67,172 | No |
| 93.053 | NUTRITION SERVICES INCENTIVE PROGRAM | $37,144 | No |
| 93.071 | MEDICARE ENROLLMENT ASSISTANCE PROGRAM | $35,687 | No |
| 93.324 | STATE HEALTH INSURANCE ASSISTANCE PROGRAM | $28,982 | No |
| 93.043 | SPECIAL PROGRAMS FOR THE AGING, TITLE III, PART D, DISEASE PREVENTION AND HEALTH PROMOTION SERVICES | $26,202 | No |
| 14.228 | COMMUNITY DEVELOPMENT BLOCK GRANTS/STATE'S PROGRAM AND NON-ENTITLEMENT GRANTS IN HAWAII | $21,863 | No |
| 93.778 | MEDICAL ASSISTANCE PROGRAM | $10,983 | No |
| 93.042 | SPECIAL PROGRAMS FOR THE AGING, TITLE VII, CHAPTER 2, LONG TERM CARE OMBUDSMAN SERVICES FOR OLDER INDIVIDUALS | $6,428 | No |
| 93.048 | SPECIAL PROGRAMS FOR THE AGING, TITLE IV, AND TITLE II, DISCRETIONARY PROJECTS | $4,535 | No |
| 93.041 | SPECIAL PROGRAMS FOR THE AGING, TITLE VII, CHAPTER 3, PROGRAMS FOR PREVENTION OF ELDER ABUSE, NEGLECT, AND EXPLOITATION | $2,422 | No |
| 97.047 | BRIC: BUILDING RESILIENT INFRASTRUCTURE AND COMMUNITIES | $2,244 | 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.
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 FIVCO AREA DEVELOPMENT DISTRICT 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. “FIVCO AREA DEVELOPMENT DISTRICT Single Audits and Findings (KY).” https://getauditradar.com/single-audits/ky/fivco-area-development-district-610671003/. Data as of 2026-09-09.