Madison County Fiscal Court: Single Audit Reports and Findings
Madison County Fiscal Court filed 8 single audits between 2016 and 2024; the most recently observed auditor is Patrick & Associates, LLC (2024), and the 2024 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; Madison County Fiscal Court is recorded in RICHMOND, Kentucky under EIN 616000943, 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 |
|---|---|---|---|---|---|---|---|
| 2024 | 2024-06-30 | $21,278,984 | $750,000 | Patrick & Associates, LLC | 0 | — | 2024-06-GSAFAC-0000066899 |
| 2022 | 2022-06-30 | $9,467,095 | $750,000 | Patrick & Associates, LLC | 0 | — | 2022-06-CENSUS-0000145951 |
| 2021 | 2021-06-30 | $9,725,515 | $750,000 | TEDDY MICHAEL PRATER, CPA, PLLC | 0 | — | 2021-06-CENSUS-0000145951 |
| 2020 | 2020-06-30 | $8,764,431 | $750,000 | MIKE HARMON, AUDITOR OF PUBLIC ACCOUNTS | 0 | — | 2020-06-CENSUS-0000145951 |
| 2019 | 2019-06-30 | $3,826,838 | $750,000 | TEDDY MICHAEL PRATER, CPA, PLLC | 0 | — | 2019-06-CENSUS-0000145951 |
| 2018 | 2018-06-30 | $6,513,667 | $750,000 | TEDDY MICHAEL PRATER, CPA, PLLC | 0 | — | 2018-06-CENSUS-0000145951 |
| 2017 | 2017-06-30 | $3,699,352 | $750,000 | TEDDY MICHAEL PRATER, CPA, PLLC | 0 | — | 2017-06-CENSUS-0000145951 |
| 2016 | 2016-06-30 | $7,057,594 | $750,000 | TEDDY MICHAEL PRATER, CPA, PLLC | 0 | — | 2016-06-CENSUS-0000145951 |
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 |
|---|---|---|---|
| 97.040 | CHEMICAL STOCKPILE EMERGENCY PREPAREDNESS PROGRAM | $20,251,372 | Yes |
| 14.228 | COMMUNITY DEVELOPMENT BLOCK GRANTS/STATE'S PROGRAM AND NON-ENTITLEMENT GRANTS IN HAWAII | $721,250 | No |
| 21.027 | CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS | $150,000 | No |
| 97.042 | EMERGENCY MANAGEMENT PERFORMANCE GRANTS | $73,596 | No |
| 12.501 | TRAINING AND SUPPORT � COMBATING WEAPONS OF MASS DESTRUCTION | $50,000 | No |
| 16.738 | EDWARD BYRNE MEMORIAL JUSTICE ASSISTANCE GRANT PROGRAM | $10,181 | No |
| 16.004 | LAW ENFORCEMENT ASSISTANCE NARCOTICS AND DANGEROUS DRUGS TRAINING | $10,164 | No |
| 16.034 | CORONAVIRUS EMERGENCY SUPPLEMENTAL FUNDING PROGRAM | $9,421 | No |
| 14.228 | COMMUNITY DEVELOPMENT BLOCK GRANTS/STATE'S PROGRAM AND NON-ENTITLEMENT GRANTS IN HAWAII | $3,000 | 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 Madison 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. “Madison County Fiscal Court Single Audits and Findings (KY).” https://getauditradar.com/single-audits/ky/madison-county-fiscal-court-616000943/. Data as of 2026-09-09.