Local school districts are audited annually by independent certified public accountants (CPA's). Statutory and regulatory requirements for local school district audits and information regarding resolution of exceptions are located within the below Auditor Contract document.
The below Optional Audit Checklist documents were developed by a school district’s auditor. The checklists are based on the specific fiscal year Audit Contract. Also, the checklists are presented in a compliance and working document format. The checklists were provided as an optional working tool for the auditors to use in completing the districts' financial audits.
The State Committee for School District Audits approved the below school districts' Financial Audit Contracts.
For more information contact:
Office of Administration and Support
Division of District Support
500 Mero Street, 15th Floor CPT
Frankfort, KY 40601
Phone: 502-564-3846 x4418