Kentucky Department of Education

District Financial Reporting

Financial Audit Contract Information

Published: 5/6/2013 1:40 PM

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 FY2011 and FY2012 Optional Audit Checklist documents were developed by a school district’s auditor. The checklists are based on the specific fiscal year Audit Contract's Appendix I and II sections. 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' FY2011 and FY2012 financial audits.

The districts' on behalf payments and payment registers web pages are also provided for the districts and auditors to use in completing the districts' financial audits, along with the frequently asked audit questions.

The State Committee for School District Audits approved the below school districts' Financial Audit Contracts.

Auditor Contract Information for FY2012-2013
Auditor Contract Information for FY2011-2012

Auditor Contract Information for FY2010-2011

Auditor Contract E-mail to Superintendents FY2012-2013

Auditor Contract E-mail to Superintendents FY2011-2012

Auditor Contract E-mail to Superintendents FY2010-2011

Optional Audit Checklist for FY2011-2012

Optional Audit Checklist for FY2010-2011

Audit Contract Estimated Costs for FY2012

Audit Contract Estimated Costs for FY2011

Audit Contract Estimated Costs for FY2010

Title : Audit Contract ‎(348)

Manage Subscriptions

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Manage Data Sources

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Manage Shared Datasets

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Manage Parameters

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Manage Processing Options

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Manage Cache Refresh Plans

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View Report History

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View Dependent Items

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Edit Data Source Definition

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View Dependent Items

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Manage Clickthrough Reports

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Manage Model Item Security

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Regenerate Model

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Manage Data Sources

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Load in Report Builder

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Edit in Report Builder

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Manage Caching Options

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Manage Cache Refresh Plans

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Manage Data Sources

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View Dependent Items

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Compliance Details

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Ken Smith

Office of Administration and Support

Division of District Support

500 Mero Street, 15th Floor CPT

Frankfort, KY 40601

(502) 564-3846

Fax (502) 564-6771

ken.smith@education.ky.gov