THE GARRARD COUNTY WATER ASSOCIATION, INC.: Single Audit Reports and Findings
THE GARRARD COUNTY WATER ASSOCIATION, INC. filed 3 single audits between 2018 and 2023; the most recently observed auditor is KERBAUGH, RODES & BUTLER, PLLC (2023), and the 2023 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; THE GARRARD COUNTY WATER ASSOCIATION, INC. is recorded in LANCASTER, Kentucky under EIN 610712154, and the Clearinghouse records it as a nonprofit.
| Audit year | Fiscal year end | Federal expended | Threshold applied | Auditor observed | Findings | MW / SD | FAC report |
|---|---|---|---|---|---|---|---|
| 2023 | 2023-12-31 | $2,152,276 | $750,000 | KERBAUGH, RODES & BUTLER, PLLC | 0 | — | 2023-12-GSAFAC-0000038510 |
| 2022 | 2022-12-31 | $979,567 | $750,000 | KERBAUGH, RODES & BUTLER, PLLC | 0 | — | 2022-12-CENSUS-0000247994 |
| 2018 | 2018-12-31 | $3,206,042 | $750,000 | ROBINSON, HUGHES & CHRISTOPHER, P.S.C. | 0 | — | 2018-12-CENSUS-0000247994 |
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 |
|---|---|---|---|
| 10.760 | WATER AND WASTE DISPOSAL SYSTEMS FOR RURAL COMMUNITIES | $1,381,233 | Yes |
| 21.027 | CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS | $771,043 | 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.
Form 990 and IRS registration
Form 990 "accounting fees" (Part IX line 11c) cover all accounting services reported by the organization and are not the price of an audit engagement.
- Most recent return
- 990 for 2024-12
- Total revenue
- $2,939,342
- Total assets
- $20,243,855
- Accounting fees (Part IX line 11c)
- $36,694
- Paid preparer
- ROBINSON HUGHES & CHRISTOPHER PSC
- IRS object id
- 202530949349301148
- Exempt under
- 501(c)(12)
- Ruling year
- 1972
- BMF release
- 2026-09-17
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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 THE GARRARD COUNTY WATER ASSOCIATION, INC. 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. “THE GARRARD COUNTY WATER ASSOCIATION, IN Single Audits.” https://getauditradar.com/single-audits/ky/the-garrard-county-water-association-inc-610712154/. Data as of 2026-09-09.