FAC Explorer

Audit 382597

FY End
2024-06-30
Total Expended
$1.78M
Findings
3
Programs
9
Organization: City of Elizabethtown (KY)
Year: 2024 Accepted: 2026-01-20
Auditor: RFH PLLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1169615 2024-002 Material Weakness Yes P
1169616 2024-003 Material Weakness Yes I
1169617 2024-004 Material Weakness Yes P

Programs

ALN Program Spent Major Findings
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $923,722 Yes 3
20.939 SAFE STREETS AND ROADS FOR ALL $156,998 Yes 0
66.818 BROWNFIELDS MULTIPURPOSE, ASSESSMENT, REVOLVING LOAN FUND, AND CLEANUP COOPERATIVE AGREEMENTS $154,950 Yes 0
14.218 COMMUNITY DEVELOPMENT BLOCK GRANTS/ENTITLEMENT GRANTS $140,620 Yes 0
95.001 HIGH INTENSITY DRUG TRAFFICKING AREAS PROGRAM $72,886 Yes 0
16.582 CRIME VICTIM ASSISTANCE/DISCRETIONARY GRANTS $62,306 Yes 0
15.916 OUTDOOR RECREATION ACQUISITION, DEVELOPMENT AND PLANNING $55,116 Yes 0
97.047 BRIC: BUILDING RESILIENT INFRASTRUCTURE AND COMMUNITIES $37,500 Yes 0
16.738 EDWARD BYRNE MEMORIAL JUSTICE ASSISTANCE GRANT PROGRAM $23,187 Yes 0

Contacts

Name Title Type
GCRDKKLSKW57 Jeff Hawkins Auditee
2707656121 Heather Cochran, CPA Auditor
No contacts on file

Finding Details

Finding 2024-002
The City is required to have internal controls in place that enable it to prepare complete financial statements, including the schedule of expenditure of federal awards in accordance with generally accepted accounting standards and in accordance with the Uniform Guidance at 2 CFR 200.510(b).
Finding 2024-003
In accordance with Uniform Guidance, Section 200.318(a), and 200.319(c) a non-Federal entity must have written procurement procedures that conform to procurement methods identified in the Uniform Guidance at Section 200.320.
Finding 2024-004
The City is required under CFR 200.512(2) to file the annual audit, data collection form, and reporting package within nine months after the end of the audit period.