Ohio County Fiscal Court: Single Audit Reports and Findings
Ohio County Fiscal Court filed 5 single audits between 2020 and 2024; the most recently observed auditor is MIKE HARMON, AUDITOR OF PUBLIC ACCOUNTS (2024), and the 2024 report lists 1 finding, 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; Ohio County Fiscal Court is recorded in HARTFORD, Kentucky under EIN 616000805, 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 | $3,976,262 | $750,000 | MIKE HARMON, AUDITOR OF PUBLIC ACCOUNTS | 1 | MW | 2024-06-GSAFAC-0000390076 |
| 2023 | 2023-06-30 | $1,753,978 | $750,000 | MIKE HARMON, AUDITOR OF PUBLIC ACCOUNTS | 0 | MW / SD | 2023-06-GSAFAC-0000045701 |
| 2022 | 2022-06-30 | $1,821,974 | $-999,999,999 | MIKE HARMON, AUDITOR OF PUBLIC ACCOUNTS | 1 | — | 2022-06-CENSUS-0000201487 |
| 2021 | 2021-06-30 | $883,137 | $750,000 | MIKE HARMON, AUDITOR OF PUBLIC ACCOUNTS | 0 | — | 2021-06-CENSUS-0000201487 |
| 2020 | 2020-06-30 | $953,407 | $750,000 | ROY W. HUNTER, CPA PLLC | 0 | — | 2020-06-CENSUS-0000201487 |
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 |
|---|---|---|---|
| 14.228 | COMMUNITY DEVELOPMENT BLOCK GRANTS/STATE'S PROGRAM AND NON-ENTITLEMENT GRANTS IN HAWAII | $1,955,000 | No |
| 21.027 | CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS | $916,980 | Yes |
| 10.923 | EMERGENCY WATERSHED PROTECTION PROGRAM | $766,100 | Yes |
| 97.036 | DISASTER GRANTS - PUBLIC ASSISTANCE (PRESIDENTIALLY DECLARED DISASTERS) | $129,218 | No |
| 97.039 | HAZARD MITIGATION GRANT | $63,233 | No |
| 93.045 | SPECIAL PROGRAMS FOR THE AGING_TITLE III, PART C_NUTRITION SERVICES | $60,188 | No |
| 93.045 | SPECIAL PROGRAMS FOR THE AGING_TITLE III, PART C_NUTRITION SERVICES | $55,788 | No |
| 97.042 | EMERGENCY MANAGEMENT PERFORMANCE GRANTS | $29,755 | 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 |
|---|---|---|---|
| 2024-005 | I | Material weakness / Questioned costs | 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 Ohio 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. “Ohio County Fiscal Court Single Audits and Findings (KY).” https://getauditradar.com/single-audits/ky/ohio-county-fiscal-court-616000805/. Data as of 2026-09-09.