EIN: 616010651
UEI: ZKV8ZLVB9JN3
Audited by: SK LEE CPAs, PSC
Oversight agency: 14 [Department of Housing and Urban Development]
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Data as of August 28, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on June 6, 2024. 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 December 6, 2024 (633 days ago).
What is a management decision? →The City is required to submit its Data Collection Form by March 31, 2024. Criteria:The City did not submit its required report by its due date. Cause:The oversight was due to the City not knowing they were single audit. Effect:Noncompliance with filing requirements. Recommendation:The City should complete their Data Collection Form by the required date. Views of Responsible Officials:Management agrees with recommendation.
Show full finding ▾Hide full finding ▴2023-003 Late Submission of Data Collection Form Condition:The City is required to submit its Data Collection Form by March 31, 2024. Criteria:The City did not submit its required report by its due date. Cause:The oversight was due to the City not knowing they were single audit. Effect:Noncompliance with filing requirements. Recommendation:The City should complete their Data Collection Form by the required date. Views of Responsible Officials:Management agrees with recommendation.
CORRECTIVE ACTION PLAN May 10, 2024 Department of Local Government The City of Muldraugh respectfully submits the following corrective action plan for the year ended June 30, 2023. SK LEE CPAS, P.S.C P.O. Box 958 Berea, KY 40403 The findings from the June 30, 2023 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS-FINANCIAL STATEMENT AUDIT MATERIAL WEAKNESS 2023 - 001 Financial Statement Preparation Recommendation: Management should continue to engage the audit firm to prepare a draft of the financial statements including the notes to the financial statements, or hire an accountant to perform these services. Action taken: Management concurs with the finding, however, due to limited economic resources cannot hire an accountant at this time and will continue to engage the audit firm to draft the financial statements including the notes to the financial statements. 2023- 002 Segregation of Duties Recommendation: The lack of segregation of duties is a common deficiency in cities the size of Muldraugh Action taken: Management concurs with the finding, however, due to limited economic resources cannot hire staff to properly segregate the duties required of the City. NON - COMPLIANCE 2023 - 003 Late Submission of Data Collection Form Recommendation: The City should complete their DCF by the required date. Action taken: Management concurs with the finding and will have the data collection form completed by the required date. If the Department of Local Government has questions regarding this plan, please call Anthony Lee at (502) 942-2824. Sincerely yours, _____________________________________________________________ Anthony Lee, Mayor of Muldraugh, Kentucky
2022-004
FAC accepted this audit on December 19, 2023 — management decision was due June 19, 2024.
The City is required to submit its Data Collection Form by March 31, 2023. Criteria: The City did not submit its required report by its due date. Cause: The oversight was due to the City not knowing they were single audit. Effect: Noncompliance with filing requirements. Recommendation: The City should complete their Data Collection Form by the required date. Views of Responsible Officials: Management agrees with recommendation.
Show full finding ▾Hide full finding ▴NON-COMPLIANCE 2022-004 Late Submission of Data Collection Form Condition: The City is required to submit its Data Collection Form by March 31, 2023. Criteria: The City did not submit its required report by its due date. Cause: The oversight was due to the City not knowing they were single audit. Effect: Noncompliance with filing requirements. Recommendation: The City should complete their Data Collection Form by the required date. Views of Responsible Officials: Management agrees with recommendation.
CORRECTIVE ACTION PLAN December 13, 2023 Department of Local Government The City of Muldraugh respectfully submits the following corrective action plan for the year ended June 30, 2022. SK LEE CPAS, P.S.C P.O. Box 958 Berea, KY 40403 The findings from the June 30, 2022 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS-FINANCIAL STATEMENT AUDIT MATERIAL WEAKNESS 2022 - 001 Financial Statement Preparation Recommendation: Management should continue to engage the audit firm to prepare a draft of the financial statements including the notes to the financial statements, or hire an accountant to perform these services. Action taken: Management concurs with the finding, however, due to limited economic resources cannot hire an accountant at this time and will continue to engage the audit firm to draft the financial statements including the notes to the financial statements. 2022- 002 Segregation of Duties Recommendation: The lack of segregation of duties is a common deficiency in cities the size of Muldraugh Action taken: Management concurs with the finding, however, due to limited economic resources cannot hire staff to properly segregate the duties required of the City. NON - COMPLIANCE 2022 - 003 Late Audit Report Recommendation: The City should engage audits with sufficient time to complete the engagement by the required date. Action taken: Management concurs with the finding and will have the audit completed by the required date. 2022 - 004 Late Submission of Data Collection Form Recommendation: The City should complete their DCF by the required date. Action taken: Management concurs with the finding and will have the data collection form completed by the required date. If the Department of Local Government has questions regarding this plan, please call Anthony Lee at (502) 942-2824. Sincerely yours, _____________________________________________________________ Anthony Lee, Mayor of Muldraugh, Kentucky
Data source: This information comes from the Federal Audit Clearinghouse, the official repository of Single Audit data. All data is public domain. Verify this organization's audit history at fac.gov.
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