The review of the fund by State Auditor Mike Harmon's office was requested by lawmakers in July.
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One of the hardest hit areas was the small city of Mayfield.
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The tornado destroyed 65 to 70 percent of the homes and buildings in Dawson Springs and14 people died.
Artists including Ben Sollee, My Morning Jacket, Joan Shelley, Teddy Abrams, Cheyenne Mize and more put together a benefit album called "Happy Hollerdays 2021."