Lincoln Trail Area Development District: Single Audit Reports and Findings
Lincoln Trail Area Development District filed 10 single audits between 2016 and 2025; the most recently observed auditor is CLAUSON, MOUSER & CO., 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; Lincoln Trail Area Development District is recorded in ELIZABETHTOWN, Kentucky under EIN 610861697, 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 | $4,860,071 | $750,000 | CLAUSON, MOUSER & CO., PSC | 0 | — | 2025-06-GSAFAC-0000397240 |
| 2024 | 2024-06-30 | $6,114,463 | $750,000 | CLAUSON, MOUSER & CO., PSC | 0 | — | 2024-06-GSAFAC-0000346794 |
| 2023 | 2023-06-30 | $5,331,084 | $750,000 | MIKE HARMON, AUDITOR OF PUBLIC ACCOUNTS | 0 | — | 2023-06-GSAFAC-0000013536 |
| 2022 | 2022-06-30 | $3,549,707 | $750,000 | CLAUSON, MOUSER & CO., PSC | 0 | — | 2022-06-CENSUS-0000188828 |
| 2021 | 2021-06-30 | $4,119,288 | $750,000 | CLAUSON, MOUSER & CO., PSC | 0 | — | 2021-06-CENSUS-0000188828 |
| 2020 | 2020-06-30 | $3,772,109 | $750,000 | CLAUSON, MOUSER & CO., PSC | 0 | — | 2020-06-CENSUS-0000188828 |
| 2019 | 2019-06-30 | $3,347,934 | $750,000 | CLAUSON, MOUSER & CO., PSC | 0 | — | 2019-06-CENSUS-0000188828 |
| 2018 | 2018-06-30 | $3,322,554 | $750,000 | CLAUSON, MOUSER & CO., PSC | 0 | — | 2018-06-CENSUS-0000188828 |
| 2017 | 2017-06-30 | $3,147,925 | $750,000 | CLAUSON, MOUSER & CO., PSC | 0 | — | 2017-06-CENSUS-0000188828 |
| 2016 | 2016-06-30 | $3,280,760 | $750,000 | CLAUSON, MOUSER & CO., PSC | 0 | — | 2016-06-CENSUS-0000188828 |
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 |
|---|---|---|---|
| 93.045 | SPECIAL PROGRAMS FOR THE AGING, TITLE III, PART C, NUTRITION SERVICES | $1,040,509 | Yes |
| 17.259 | WIOA YOUTH ACTIVITIES | $465,424 | No |
| 17.278 | WIOA DISLOCATED WORKER FORMULA GRANTS | $401,858 | No |
| 93.044 | SPECIAL PROGRAMS FOR THE AGING, TITLE III, PART B, GRANTS FOR SUPPORTIVE SERVICES AND SENIOR CENTERS | $369,697 | Yes |
| 17.258 | WIOA ADULT PROGRAM | $347,749 | No |
| 17.258 | WIOA ADULT PROGRAM | $223,342 | No |
| 17.259 | WIOA YOUTH ACTIVITIES | $203,207 | No |
| 93.052 | NATIONAL FAMILY CAREGIVER SUPPORT, TITLE III, PART E | $202,302 | Yes |
| 11.307 | ECONOMIC ADJUSTMENT ASSISTANCE | $174,468 | No |
| 93.045 | SPECIAL PROGRAMS FOR THE AGING, TITLE III, PART C, NUTRITION SERVICES | $171,546 | Yes |
| 17.258 | WIOA ADULT PROGRAM | $141,318 | No |
| 93.044 | SPECIAL PROGRAMS FOR THE AGING, TITLE III, PART B, GRANTS FOR SUPPORTIVE SERVICES AND SENIOR CENTERS | $124,231 | Yes |
| 20.205 | HIGHWAY PLANNING AND CONSTRUCTION | $111,569 | No |
| 12.610 | COMMUNITY ECONOMIC ADJUSTMENT ASSISTANCE FOR COMPATIBLE USE AND JOINT LAND USE STUDIES | $111,548 | No |
| 11.302 | ECONOMIC DEVELOPMENT SUPPORT FOR PLANNING ORGANIZATIONS | $92,847 | No |
| 93.053 | NUTRITION SERVICES INCENTIVE PROGRAM | $89,298 | Yes |
| 17.278 | WIOA DISLOCATED WORKER FORMULA GRANTS | $82,013 | No |
| 17.258 | WIOA ADULT PROGRAM | $79,274 | No |
| 20.939 | SAFE STREETS AND ROADS FOR ALL | $77,553 | No |
| 20.205 | HIGHWAY PLANNING AND CONSTRUCTION | $70,232 | No |
| 17.278 | WIOA DISLOCATED WORKER FORMULA GRANTS | $43,448 | No |
| 93.324 | STATE HEALTH INSURANCE ASSISTANCE PROGRAM | $32,364 | No |
| 93.043 | SPECIAL PROGRAMS FOR THE AGING, TITLE III, PART D, DISEASE PREVENTION AND HEALTH PROMOTION SERVICES | $28,993 | No |
| 93.043 | SPECIAL PROGRAMS FOR THE AGING, TITLE III, PART D, DISEASE PREVENTION AND HEALTH PROMOTION SERVICES | $26,123 | No |
| 93.052 | NATIONAL FAMILY CAREGIVER SUPPORT, TITLE III, PART E | $18,352 | Yes |
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 Lincoln Trail 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. “Lincoln Trail Area Development District Single Audits.” https://getauditradar.com/single-audits/ky/lincoln-trail-area-development-district-610861697/. Data as of 2026-09-09.