Graves County Health Department: Single Audit Reports and Findings
Graves County Health Department's most recent single audit in the Federal Audit Clearinghouse covers fiscal year 2024, accepted November 15, 2024; the auditor observed on that filing is RFH, PLLC. It reported no findings. 5 filings from 2020 to 2024 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; Graves County Health Department is recorded in MAYFIELD, Kentucky under EIN 800526548, 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 |
|---|---|---|---|---|---|---|---|---|
| 2024 | 2024-06-30 | $1,058,488 | $750,000 | RFH, PLLC | Unmodified | 0 | — | 2024-06-GSAFAC-0000065103 |
| 2023 | 2023-06-30 | $779,705 | $750,000 | RFH, PLLC | Not on a GAAP basis | 0 | — | 2023-06-GSAFAC-0000007977 |
| 2022 | 2022-06-30 | $1,671,402 | $750,000 | RFH, PLLC | Not on a GAAP basis | 0 | — | 2022-06-CENSUS-0000235269 |
| 2021 | 2021-06-30 | $1,491,693 | $750,000 | Romaine & Associates, PLLC | Adverse / Not on a GAAP basis | 0 | — | 2021-06-CENSUS-0000235269 |
| 2020 | 2020-06-30 | $881,526 | $750,000 | Romaine & Associates, PLLC | Adverse / Not on a GAAP basis | 0 | — | 2020-06-CENSUS-0000235269 |
When is the next single audit due?
If Graves County Health Department is again required to have a single audit for the fiscal year ending Jun 30, 2025, the reporting package is due to the Federal Audit Clearinghouse by Mar 30, 2026 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 |
|---|---|---|---|
| 93.323 | EPIDEMIOLOGY AND LABORATORY CAPACITY FOR INFECTIOUS DISEASES (ELC) | $293,076 | Yes |
| 10.557 | SPECIAL SUPPLEMENTAL NUTRITION PROGRAM FOR WOMEN, INFANTS, AND CHILDREN | $235,974 | Yes |
| 93.217 | FAMILY PLANNING_SERVICES | $134,713 | No |
| 93.870 | MATERNAL, INFANT AND EARLY CHILDHOOD HOME VISITING GRANT | $110,321 | No |
| 93.069 | PUBLIC HEALTH EMERGENCY PREPAREDNESS | $60,733 | No |
| 93.994 | MATERNAL AND CHILD HEALTH SERVICES BLOCK GRANT TO THE STATES | $48,974 | No |
| 93.391 | ACTIVITIES TO SUPPORT STATE, TRIBAL, LOCAL AND TERRITORIAL (STLT) HEALTH DEPARTMENT RESPONSE TO PUBLIC HEALTH OR HEALTHCARE CRISES | $42,542 | No |
| 93.898 | CANCER PREVENTION AND CONTROL PROGRAMS FOR STATE, TERRITORIAL AND TRIBAL ORGANIZATIONS | $20,268 | No |
| 93.788 | OPIOID STR | $19,986 | No |
| 93.268 | IMMUNIZATION COOPERATIVE AGREEMENTS | $18,394 | No |
| 93.991 | PREVENTIVE HEALTH AND HEALTH SERVICES BLOCK GRANT | $17,903 | No |
| 93.092 | AFFORDABLE CARE ACT (ACA) PERSONAL RESPONSIBILITY EDUCATION PROGRAM | $15,560 | No |
| 93.235 | AFFORDABLE CARE ACT (ACA) ABSTINENCE EDUCATION PROGRAM | $14,523 | No |
| 93.354 | PUBLIC HEALTH EMERGENCY RESPONSE: COOPERATIVE AGREEMENT FOR EMERGENCY RESPONSE: PUBLIC HEALTH CRISIS RESPONSE | $9,301 | No |
| 93.917 | HIV CARE FORMULA GRANTS | $4,381 | No |
| 93.988 | COOPERATIVE AGREEMENTS FOR STATE-BASED DIABETES CONTROL PROGRAMS AND EVALUATION OF SURVEILLANCE SYSTEMS | $2,500 | No |
| 93.435 | INNOVATIVE STATE AND LOCAL PUBLIC HEALTH STRATEGIES TO PREVENT AND MANAGE DIABETES AND HEART DISEASE AND STROKE- | $2,207 | No |
| 93.426 | IMPROVING THE HEALTH OF AMERICANS THROUGH PREVENTION AND MANAGEMENT OF DIABETES AND HEART DISEASE AND STROKE | $2,199 | No |
| 93.967 | CDC'S COLLABORATION WITH ACADEMIA TO STRENGTHEN PUBLIC HEALTH | $2,049 | No |
| 93.940 | HIV PREVENTION ACTIVITIES_HEALTH DEPARTMENT BASED | $1,494 | No |
| 93.116 | PROJECT GRANTS AND COOPERATIVE AGREEMENTS FOR TUBERCULOSIS CONTROL PROGRAMS | $1,390 | 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 Graves County Health Department 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. “Graves County Health Department, Kentucky Single Audit FY2024.” https://getauditradar.com/single-audits/ky/graves-county-health-department-800526548/. Data as of 2026-11-06.