Local school districts are audited annually by independent certified public accountants (CPA's). The results of the audits can be reviewed on this webpage.
2016 KDE Financial Reporting & Auditing Workshop
The workshop agenda and training materials and videos are listed below.
- LaTonya Bell, KDEFacilities (BGs)
– Anne Saint-Aignan, KDEFacilities (BGs) Video
– Anne Saint-Aignan, KDEFACPAC
– Paige Patterson, KDEFACPAC Video
– Paige Patterson, KDERecommendations from 2015 APA Report
– Steve Lyles, KDEFinancial Audit Template
– LaTonya Bell, KDEFinancial Audit Template (AFR Validation Process)
– LaTonya Bell, KDEFlex Focus Funds
– Nicole Crosthwaite, KDE Flex Focus Funds video
- Nicole Crosthwaite, KDECommon Audit Findings -14/15
– Steve Lyles, KDE
Information regarding the Kentucky Department of Education's review of the districts' audit reports, frequently asked audit questions and important audit information for school districts, and Entity Wide Statements PowerPoint and template are located here.
KDE engaged the Auditor of Public Accounts (APA) to review the districts’ FY 2015 audit reports for technical compliance and adherence to reporting standards. The summary results from APA’s review is recorded in the ‘Independent Accountant’s Report On Applying Agreed-upon Procedures To The Kentucky Department Of Education OMB Circular A-133 Desk Reviews For The Fiscal Year June 30, 2015 Audit Reports’ located on APA’s website at http://auditor.ky.gov/auditreports/Pages/OnlineAuditSearch.aspx
, under ‘Audit Reports’, ‘Online Audit Search’, and type “A-133 Desk Review” then click ‘Begin Search’ button.
Districts and their auditors were sent the detailed results of the desk reviews. Auditors were required to correct any audit report classified as technically deficient and reissue the audit report. The FY 2015 A-133 Desk Review Findings – Audit Report Classifications is listed below. Request for copies of the detailed results of the desk reviews may be obtained by contacting the below KDE representatives.
The Kentucky school districts’ FY2012 - FY2016 Audit Reports are located below under the "+Title: Financial Audits" section. Access the reports by clicking on the "+" in front of "Title: Financial Audits", click the “+” in front of “Description: (specific fiscal year), and then click on the specific district’s financial audit report. Please note that a few districts may have two electronic reports listed: one for the financial audit report and one for the management letter/comments.
For more information contact:
Kim Carter Nicole Vanover
Office of Finance and Operations Office of Finance and Operations
Division of District Support Division of District Support
300 Sower Blvd, 4th Floor 300 Sower Blvd, 4th Floor
Frankfort, KY 40601 Frankfort, KY 40601
Phone: 502-564-3846 x4440 Phone: 502-564-3846 x4443