LIVINGSTON COUNTY FISCAL COURT: Single Audit Reports and Findings
LIVINGSTON COUNTY FISCAL COURT filed 2 single audits between 2022 and 2023; the most recently observed auditor is Patrick & Associates, LLC (2023), and the 2023 report lists 0 findings, including 1 material weakness. 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; LIVINGSTON COUNTY FISCAL COURT is recorded in SMITHLAND, Kentucky under EIN 610610257, 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 |
|---|---|---|---|---|---|---|---|
| 2023 | 2023-06-30 | $994,261 | $750,000 | Patrick & Associates, LLC | 0 | MW | 2023-06-GSAFAC-0000370762 |
| 2022 | 2022-06-30 | $801,718 | $750,000 | Patrick & Associates, LLC | 0 | MW | 2022-06-GSAFAC-0000370758 |
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 |
|---|---|---|---|
| 21.027 | CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS | $971,690 | Yes |
| 97.042 | EMERGENCY MANAGEMENT PERFORMANCE GRANTS | $22,571 | 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 LIVINGSTON 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. “LIVINGSTON COUNTY FISCAL COURT Single Audits and Findings (KY).” https://getauditradar.com/single-audits/ky/livingston-county-fiscal-court-610610257/. Data as of 2026-09-09.