Local school districts are audited annually by independent certified public accountants (CPA's). The results of the audits can be reviewed on this webpage.
NEW! 2013 KDE School District Audit Training
The FY2013 KDE School District Audit Training’s PowerPoints and other training materials are provided below along with a frequently asked audit training questions document:
School District Accounting Issues
– Susan Barkley, KDEFY2013 Audit Contract
– LaTonya Bell, KDEResults of KDE Financial Statement/Audit Analysis
– LaTonya Bell, KDEResults of KDE Financial Statement/Audit Analysis Examples
– LaTonya Bell, KDEState Statutes and Regulations
– Susan Barkley, KDEState Statutes and Regulations Summary
– Susan Barkley, KDEGASB Update for School Districts
- David Hampton, Kemper CPA GroupGASB Update for School Districts
- Myron Fisher, Baldwin CPAsAudit Issues-Important Audit Information for School Districts
– Susan Barkley, KDEAudit Issues-Overview of the Independent Audit/Selecting an Auditor
– Susan Barkley, KDEAudit Issues-Preparing for the Annual Audit
– Susan Barkley, KDERecent APA Investigations
– David Pitts, KY Auditor of Public AccountsResults of Desk Reviews & Auditor Responsibilities
– Jennifer Harper, KY Auditor of Public AccountsMUNIS Reports
– Amy Smith, Woodford County Schools & Brian Decker, Ohio County SchoolsKDE Resources
– LaTonya Bell, KDENew Redbook Jeopardy
– Susan Barkley, KDESignificant Redbook Changes
– Susan Barkley, KDEFY2013 Frequently Asked School District Audit Training Questions
Information regarding the Kentucky Department of Education's review of those audit reports, frequently asked audit questions and important audit information for school districts are located here.
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