EIN: 610727337
UEI: JJMXZMBYGC35
Audited by: Patrick & Associates, LLC
Oversight agency: 21 [Department of the Treasury]
View federal awards & risk assessment →
Data as of August 28, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on December 13, 2023. Under 2 CFR 200.521(d), a pass-through entity that provided federal funds to this organization for this audit period must issue a management decision on these findings by June 13, 2024 (808 days ago).
What is a management decision? →FAC accepted this audit on November 6, 2022 — management decision was due May 6, 2023.
2021-006 The Wolfe County Fiscal Court Schedule Of Expenditures Of Federal Awards Was Not Accurate State Laws And Regulations And Internal Control - Material Weakness The Wolfe County schedule of expenditures of federal awards (SEFA) did not accurately report federal grant disbursements for fiscal year ended June 30, 2021. The county treasurer tracks federal grant activity receipts and disbursements to prepare the SEFA each fiscal year based on his records and information provided from the various department heads. The Treasurer did not include the expenditures for the TAP grant relating to the East Campton Sidewalk Project. The expenditures for this project during fiscal year 2021 totaled $549,977. This grant was originally going to be sponsored by the City of Campton. The city was unable to fiscally manage the project so the county stepped in as grantee. This caused some miscommunication to the Treasurer about whether this should be put on the county?s SEFA or not. The fiscal court is not in compliance with reporting requirements for federal awards. KRS 68.210 gives the state local finance officer the authority to prescribe a uniform system of accounts. Pursuant to KRS 68.210, the state local finance officer has prescribed minimum accounting and reporting standards in the Department for Local Government?s County Budget Preparation and State Local Finance Officer Policy Manual. The manual requires the county treasurer to prepare a schedule of expenditures of federal awards and submit this schedule with the fourth quarter report to the Department for Local Government. 2021-006 The Wolfe County Fiscal Court Schedule Of Expenditures Of Federal Awards Was Not Accurate (Continued) Additionally, OMB Uniform Administrative Requirements, Cost Principles and Audit Requirements For Federal Awards 2 CFR 200.508(b) requires the auditee to ?[p]repare appropriate financial statements, including the schedule of expenditures of Federal awards in accordance with 200.510 Financial statements.? 2 CFR 200.510(b) states, in part, ?The auditee must also prepare a schedule of expenditures of Federal awards for the period covered by the auditee?s financial statements which must include the total Federal awards expended as determined in accordance with CFR 200.502 Basis for determining Federal awards expended. In addition, good internal controls dictate the SEFA be complete and accurate. As the county did end up being the grant sponsor, the expenditures for this grant should have been included on the fiscal year 2021 SEFA. We recommend the Wolfe County Fiscal Court ensure the SEFA is complete and accurately prepared for each fiscal year federal monies are expended.
Show full finding ▾Hide full finding ▴2021-006 The Wolfe County Fiscal Court Schedule Of Expenditures Of Federal Awards Was Not Accurate State Laws And Regulations And Internal Control - Material Weakness The Wolfe County schedule of expenditures of federal awards (SEFA) did not accurately report federal grant disbursements for fiscal year ended June 30, 2021. The county treasurer tracks federal grant activity receipts and disbursements to prepare the SEFA each fiscal year based on his records and information provided from the various department heads. The Treasurer did not include the expenditures for the TAP grant relating to the East Campton Sidewalk Project. The expenditures for this project during fiscal year 2021 totaled $549,977. This grant was originally going to be sponsored by the City of Campton. The city was unable to fiscally manage the project so the county stepped in as grantee. This caused some miscommunication to the Treasurer about whether this should be put on the county?s SEFA or not. The fiscal court is not in compliance with reporting requirements for federal awards. KRS 68.210 gives the state local finance officer the authority to prescribe a uniform system of accounts. Pursuant to KRS 68.210, the state local finance officer has prescribed minimum accounting and reporting standards in the Department for Local Government?s County Budget Preparation and State Local Finance Officer Policy Manual. The manual requires the county treasurer to prepare a schedule of expenditures of federal awards and submit this schedule with the fourth quarter report to the Department for Local Government. 2021-006 The Wolfe County Fiscal Court Schedule Of Expenditures Of Federal Awards Was Not Accurate (Continued) Additionally, OMB Uniform Administrative Requirements, Cost Principles and Audit Requirements For Federal Awards 2 CFR 200.508(b) requires the auditee to ?[p]repare appropriate financial statements, including the schedule of expenditures of Federal awards in accordance with 200.510 Financial statements.? 2 CFR 200.510(b) states, in part, ?The auditee must also prepare a schedule of expenditures of Federal awards for the period covered by the auditee?s financial statements which must include the total Federal awards expended as determined in accordance with CFR 200.502 Basis for determining Federal awards expended. In addition, good internal controls dictate the SEFA be complete and accurate. As the county did end up being the grant sponsor, the expenditures for this grant should have been included on the fiscal year 2021 SEFA. We recommend the Wolfe County Fiscal Court ensure the SEFA is complete and accurately prepared for each fiscal year federal monies are expended.
This was an oversight. This grant was originally to be awarded to the City of Campton. There was an issue with the City of Campton being able to manage the grant. It was our understanding the Fiscal Court would be used as a pass-through, and City of Campton was still managing the grant therefore the Fiscal Court would not have to report on the Wolfe County Fiscal Court SEFA. It appears this was a complete misunderstanding. We will try to monitor all Federal Awards and ensure all are reported on the SEFA.
2021-007 The Wolfe County Fiscal Court Did Not Prepare Purchase Orders For Federal Expenditures State Laws And Regulations And Internal Control - Material Weakness The Wolfe County Fiscal Court does have a purchase order system in place; however, the controls to ensure they were prepared for federal expenditures was not working. The expenditures tested for the CDBG grant did not have purchase orders prepared. The treasurer and finance officer were not aware that purchase orders should be issued for the CDBG expenditures. The purpose of a purchase order system is to ensure the county is aware of cash balances and budget capacity at any given time. Without amounts or estimated amounts for purchase orders, it is impossible for the county to determine if the adequate cash balances and adequate budget capacity to cover the purchases, which could lead to overspending. The amount (or estimated amount) is the single most important piece of information to include on the purchase order listing. KRS 68.210 gives the state local finance officer the authority to prescribe a uniform system of accounts. Pursuant to KRS 68.210, the state local finance officer has prescribed minimum accounting and reporting standards in the Department for local Government?s County Budget Preparation and State Local Finance Officer Policy Manual, which outlines the necessary requirements of a purchase order system. These requirements include listing the amount of the claim and the appropriation code to which the claim will be posted. In addition, 2CFR200.318 states, ?The non-Federal entity must use its own documented procurement procedures which reflect applicable State and local laws and regulations, provided that the procurements conform to applicable Federal law and the standards identified in this section.? We recommend the county strengthen controls over federal disbursements and the purchasing procedures by requiring all disbursements to have purchase orders prepared prior to the expenditure being made. All purchase orders should be completed properly with dates, amounts, account codes.
Show full finding ▾Hide full finding ▴2021-007 The Wolfe County Fiscal Court Did Not Prepare Purchase Orders For Federal Expenditures State Laws And Regulations And Internal Control - Material Weakness The Wolfe County Fiscal Court does have a purchase order system in place; however, the controls to ensure they were prepared for federal expenditures was not working. The expenditures tested for the CDBG grant did not have purchase orders prepared. The treasurer and finance officer were not aware that purchase orders should be issued for the CDBG expenditures. The purpose of a purchase order system is to ensure the county is aware of cash balances and budget capacity at any given time. Without amounts or estimated amounts for purchase orders, it is impossible for the county to determine if the adequate cash balances and adequate budget capacity to cover the purchases, which could lead to overspending. The amount (or estimated amount) is the single most important piece of information to include on the purchase order listing. KRS 68.210 gives the state local finance officer the authority to prescribe a uniform system of accounts. Pursuant to KRS 68.210, the state local finance officer has prescribed minimum accounting and reporting standards in the Department for local Government?s County Budget Preparation and State Local Finance Officer Policy Manual, which outlines the necessary requirements of a purchase order system. These requirements include listing the amount of the claim and the appropriation code to which the claim will be posted. In addition, 2CFR200.318 states, ?The non-Federal entity must use its own documented procurement procedures which reflect applicable State and local laws and regulations, provided that the procurements conform to applicable Federal law and the standards identified in this section.? We recommend the county strengthen controls over federal disbursements and the purchasing procedures by requiring all disbursements to have purchase orders prepared prior to the expenditure being made. All purchase orders should be completed properly with dates, amounts, account codes.
In past internal challenges to our purchase order system, we have found the system to be effective. The discrepancies found in this audit seem to be related to issues that are out of the Fiscal Court's domain. For example, the finding of CDBG fund dealt with federal funds managed by KRADD. The purchases there would have been handled by KRADD staff. A detailed draw request is submitted to the Fiscal Court after purchases have been made, requesting payment. Detailed draw request is kept on file along with copies inf Fiscal Court meeting minutes. No disbursements or draw requests are made without Fiscal Court review and approval. All day to day purchases, (routine and otherwise) require a purchase order, which is date stamped and logged, including the requester and point of purchase.
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