FAC Explorer

Audit 383482

FY End
2025-06-30
Total Expended
$1.92M
Findings
2
Programs
8
Organization: City of Elizabethtown (KY)
Year: 2025 Accepted: 2026-01-23
Auditor: RFH PLLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1170369 2025-002 Material Weakness Yes P
1170370 2025-003 Material Weakness Yes I

Programs

ALN Program Spent Major Findings
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $1.08M Yes 2
14.218 COMMUNITY DEVELOPMENT BLOCK GRANTS/ENTITLEMENT GRANTS $260,720 Yes 0
66.818 BROWNFIELDS MULTIPURPOSE, ASSESSMENT, REVOLVING LOAN FUND, AND CLEANUP COOPERATIVE AGREEMENTS $109,800 Yes 0
16.582 CRIME VICTIM ASSISTANCE/DISCRETIONARY GRANTS $88,311 Yes 0
95.001 HIGH INTENSITY DRUG TRAFFICKING AREAS PROGRAM $72,490 Yes 0
15.916 OUTDOOR RECREATION ACQUISITION, DEVELOPMENT AND PLANNING $53,495 Yes 0
16.738 EDWARD BYRNE MEMORIAL JUSTICE ASSISTANCE GRANT PROGRAM $39,611 Yes 0
20.939 SAFE STREETS AND ROADS FOR ALL $34,670 Yes 0

Contacts

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

Finding Details

Finding 2025-002
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 2025-003
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.