Kentucky Association of Counties

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Kentucky Association of Counties


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Single Audit Requirements

This page includes links to resources related to the KACo Leadership Institute course held on April 29, 2021 on single audit requirements.

On April 29, 2021, KACo hosted a virtual training called, "Single Audit Requirements". Counties that spend $750,000 or more in federal funds in one year are subject to a single audit. Single audits are designed to provide assurance to the federal government that a county has adequate internal controls in place, and is in compliance with program requirements. This briefing offered a high-level overview of single audits including definitions, processes and requirements. 

You can view a full recording of the session here



Farrah Petter, CPA
Assistant Auditor of Public Accounts

Liz Lowe
Quality Assurance Manager

Jim Royse
Executive Director of the Office of Local Government Audits


Meeting materials



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