Lake Cumberland Area Development District, Inc.: Single Audit Reports and Findings
Lake Cumberland Area Development District, Inc. filed 10 single audits between 2016 and 2025; the most recently observed auditor is MIKE HARMON, AUDITOR OF PUBLIC ACCOUNTS (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; Lake Cumberland Area Development District, Inc. is recorded in RUSSELL SPRINGS, Kentucky under EIN 610701749, 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 | $5,961,376 | $750,000 | MIKE HARMON, AUDITOR OF PUBLIC ACCOUNTS | 0 | — | 2025-06-GSAFAC-0000399978 |
| 2024 | 2024-06-30 | $7,339,670 | $750,000 | CAMPBELL, MYERS & RUTLEDGE, PLLC | 0 | — | 2024-06-GSAFAC-0000347535 |
| 2023 | 2023-06-30 | $7,764,057 | $750,000 | CAMPBELL, MYERS & RUTLEDGE, PLLC | 0 | — | 2023-06-GSAFAC-0000022927 |
| 2022 | 2022-06-30 | $8,792,250 | $750,000 | CAMPBELL, MYERS & RUTLEDGE, PLLC | 0 | — | 2022-06-CENSUS-0000146630 |
| 2021 | 2021-06-30 | $8,633,827 | $750,000 | CAMPBELL, MYERS & RUTLEDGE, PLLC | 0 | — | 2021-06-CENSUS-0000146630 |
| 2020 | 2020-06-30 | $7,416,104 | $750,000 | CAMPBELL, MYERS & RUTLEDGE, PLLC | 0 | — | 2020-06-CENSUS-0000146630 |
| 2019 | 2019-06-30 | $7,422,473 | $750,000 | CAMPBELL, MYERS & RUTLEDGE, PLLC | 0 | — | 2019-06-CENSUS-0000146630 |
| 2018 | 2018-06-30 | $7,022,600 | $750,000 | CAMPBELL, MYERS & RUTLEDGE, PLLC | 0 | — | 2018-06-CENSUS-0000146630 |
| 2017 | 2017-06-30 | $6,412,862 | $750,000 | CAMPBELL, MYERS & RUTLEDGE, PLLC | 0 | — | 2017-06-CENSUS-0000146630 |
| 2016 | 2016-06-30 | $6,610,557 | $750,000 | RFH, PLLC | 0 | — | 2016-06-CENSUS-0000146630 |
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 | $1,455,146 | No |
| 17.259 | WIOA YOUTH ACTIVITIES | $569,632 | No |
| 93.045 | SPECIAL PROGRAMS FOR THE AGING, TITLE III, PART C, NUTRITION SERVICES | $515,613 | Yes |
| 17.258 | WIOA ADULT PROGRAM | $483,234 | No |
| 93.045 | SPECIAL PROGRAMS FOR THE AGING, TITLE III, PART C, NUTRITION SERVICES | $366,767 | Yes |
| 17.278 | WIOA DISLOCATED WORKER FORMULA GRANTS | $364,974 | No |
| 14.921 | OLDER ADULTS HOME MODIFICATION GRANT PROGRAM | $325,230 | No |
| 93.044 | SPECIAL PROGRAMS FOR THE AGING, TITLE III, PART B, GRANTS FOR SUPPORTIVE SERVICES AND SENIOR CENTERS | $285,378 | Yes |
| 17.258 | WIOA ADULT PROGRAM | $175,377 | No |
| 93.052 | NATIONAL FAMILY CAREGIVER SUPPORT, TITLE III, PART E | $158,327 | No |
| 17.278 | WIOA DISLOCATED WORKER FORMULA GRANTS | $142,472 | No |
| 93.045 | SPECIAL PROGRAMS FOR THE AGING, TITLE III, PART C, NUTRITION SERVICES | $139,754 | Yes |
| 23.009 | APPALACHIAN LOCAL DEVELOPMENT DISTRICT ASSISTANCE | $137,248 | No |
| 93.053 | NUTRITION SERVICES INCENTIVE PROGRAM | $122,739 | Yes |
| 17.277 | WIOA NATIONAL DISLOCATED WORKER GRANTS / WIA NATIONAL EMERGENCY GRANTS | $110,694 | No |
| 11.302 | ECONOMIC DEVELOPMENT SUPPORT FOR PLANNING ORGANIZATIONS | $92,847 | No |
| 93.044 | SPECIAL PROGRAMS FOR THE AGING, TITLE III, PART B, GRANTS FOR SUPPORTIVE SERVICES AND SENIOR CENTERS | $83,566 | Yes |
| 23.002 | APPALACHIAN AREA DEVELOPMENT | $61,439 | No |
| 66.818 | BROWNFIELDS MULTIPURPOSE, ASSESSMENT, REVOLVING LOAN FUND, AND CLEANUP COOPERATIVE AGREEMENTS | $51,196 | No |
| 20.939 | SAFE STREETS AND ROADS FOR ALL | $49,381 | No |
| 93.043 | SPECIAL PROGRAMS FOR THE AGING, TITLE III, PART D, DISEASE PREVENTION AND HEALTH PROMOTION SERVICES | $31,756 | No |
| 93.324 | STATE HEALTH INSURANCE ASSISTANCE PROGRAM | $27,788 | No |
| 17.258 | WIOA ADULT PROGRAM | $25,424 | No |
| 93.044 | SPECIAL PROGRAMS FOR THE AGING, TITLE III, PART B, GRANTS FOR SUPPORTIVE SERVICES AND SENIOR CENTERS | $23,861 | Yes |
| 93.052 | NATIONAL FAMILY CAREGIVER SUPPORT, TITLE III, PART E | $23,649 | 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 Lake Cumberland Area Development District, Inc. 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. “Lake Cumberland Area Development Distric Single Audits.” https://getauditradar.com/single-audits/ky/lake-cumberland-area-development-district-inc-610701749/. Data as of 2026-09-09.