1. Kentucky County Treasurer’s What Constitutes a Single Audit
Fundamentals Course
What Constitutes a Single Audit
April 22, 2019
Slide 1 of 11

2. Emergency Management Agency federal military affairs monies.
Kentucky County Treasurer’s
Fundamentals Course
What Constitutes a Single Audit
Federal Fund expenditures that equal or exceed $500,000 a year that moves through a Fiscal Court’s annual budget.
Those funds may include...
Emergency Management Agency federal military affairs monies.
The EMA Director will have an annual grant agreement for those monies.
April 22, 2019
Slide 2 of 11

3. Community Development Block Grant expenditures.
Kentucky County Treasurer’s
Fundamentals Course
What Constitutes a Single Audit
Federal Fund expenditures that equal or exceed $500,000 a year that moves through a Fiscal Court’s annual budget.
Those funds may include...
Community Development Block Grant expenditures.
April 22, 2019
Slide 3 of 11

4. Transportation Enhancement Act grant expenditures.
Kentucky County Treasurer’s
Fundamentals Course
What Constitutes a Single Audit
Federal Fund expenditures that equal or exceed $500,000 a year that moves through a Fiscal Court’s annual budget.
Those funds may include...
Transportation Enhancement Act grant expenditures.
April 22, 2019
Slide 4 of 11

5. Department of Interior, Federal Parks grant expenditures.
Kentucky County Treasurer’s
Fundamentals Course
What Constitutes a Single Audit
Federal Fund expenditures that equal or exceed $500,000 a year that moves through a Fiscal Court’s annual budget.
Those funds may include...
Department of Interior, Federal Parks grant expenditures.
April 22, 2019
Slide 5 of 11

6. Housing and Urban Development grant expenditures.
Kentucky County Treasurer’s
Fundamentals Course
What Constitutes a Single Audit
Federal Fund expenditures that equal or exceed $500,000 a year that moves through a Fiscal Court’s annual budget.
Those funds may include...
Housing and Urban Development grant expenditures.
April 22, 2019
Slide 6 of 11

7. Land and Water Grant expenditures.
Kentucky County Treasurer’s
Fundamentals Course
What Constitutes a Single Audit
Federal Fund expenditures that equal or exceed $500,000 a year that moves through a Fiscal Court’s annual budget.
Those funds may include...
Land and Water Grant expenditures.
April 22, 2019
Slide 7 of 11

8. Rails to Trails, Recreation Trails Grant expenditures.
Kentucky County Treasurer’s
Fundamentals Course
What Constitutes a Single Audit
Federal Fund expenditures that equal or exceed $500,000 a year that moves through a Fiscal Court’s annual budget.
Those funds may include...
Rails to Trails, Recreation Trails Grant expenditures.
April 22, 2019
Slide 8 of 11

9. Safe Routes to Schools grant expenditures.
Kentucky County Treasurer’s
Fundamentals Course
What Constitutes a Single Audit
Federal Fund expenditures that equal or exceed $500,000 a year that moves through a Fiscal Court’s annual budget.
Those funds may include...
Safe Routes to Schools grant expenditures.
April 22, 2019
Slide 9 of 11

10. Kentucky County Treasurer’s What Constitutes a Single Audit
Fundamentals Course
What Constitutes a Single Audit
All federal funds are accompanied by a grant agreement. If the Fiscal Court is acting as a pass-through entity, the Fiscal Court is required to have a sub-recipient agreement defining the use and long term maintenance of those federal grant funds.
April 22, 2019
Slide 10 of 11

11. This is to certify that, on this day, FIRST LAST
Monday, April 22, 2019
FIRST LAST
Has successfully completed the
Kentucky County Treasurer’s Fundamentals Course
What Constitutes a Single Audit
Tammy Robertson
K.A.C.T.F.O. President