LESLIE COUNTY FISCAL COURT: Single Audit Reports and Findings
LESLIE COUNTY FISCAL COURT filed 2 single audits between 2017 and 2021; the most recently observed auditor is MIKE HARMON, AUDITOR OF PUBLIC ACCOUNTS (2021), and the 2021 report lists 3 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; LESLIE COUNTY FISCAL COURT is recorded in HYDEN, Kentucky under EIN 610598566, 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 |
|---|---|---|---|---|---|---|---|
| 2021 | 2021-06-30 | $1,315,564 | $750,000 | MIKE HARMON, AUDITOR OF PUBLIC ACCOUNTS | 3 | SD | 2021-06-CENSUS-0000145941 |
| 2017 | 2017-06-30 | $1,212,450 | $750,000 | TICHENOR & ASSOCIATES, LLP | 2 | SD | 2017-06-CENSUS-0000145941 |
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 | FEMA DR 4428 PUBLIC ASSISTANCE GRANT | $507,688 | Yes |
| 97.036 | FEMA DR 4358 PUBLIC ASSISTANT GRANT | $238,380 | Yes |
| 21.019 | COVID 19 CORONAVIRUS RELIEF | $203,359 | No |
| 97.036 | FEMA DR 4540 PUBLIC ASSISTANT GRANT | $160,818 | Yes |
| 21.019 | CORONAVIRUS RELIEF FOR STATES | $113,899 | No |
| 94.044 | U.S. DEPARTMENT OF HEALTH & HUMAN SERVICES SPECIAL PROGRAM OF AGING PART III, PART C&D NUTRITION SERVICES | $91,420 | 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 |
|---|---|---|---|
| 2021-015 | N | Significant deficiency | 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 LESLIE 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. “LESLIE COUNTY FISCAL COURT Single Audits and Findings (KY).” https://getauditradar.com/single-audits/ky/leslie-county-fiscal-court-610598566/. Data as of 2026-09-09.