Local school districts are audited annually by independent certified public accountants (CPA's). The results of the audits can be reviewed on this webpage.
2015 KDE Financial Reporting & Auditing Workshops
The workshop agendas are listed below.
Agenda Auditor Training June 2015 Agenda Finance Officer Training June 2015
The FY2015 KDE Financial Reporting & Auditing Workshops’ PowerPoints and other training materials are provided below: GASB Standards
– Steve Lyles, KDECommon Errors
– LaTonya Bell, KDEFinancial Reporting
– Chay Ritter, KDEUnmet Need & Additional Nickels
– Chay Ritter, KDEMUNIS Reports
- Nick Clark, Anderson Co. Schools, Eddie Muns, Jefferson Co. Schools; Gertrude Smith, Knox Co. Schools; & Steve Lyles, KDEAPA School District Examinations
– David Pitts, APAKDE School District Audits and Examinations
– David Pitts, APARedbook
– Steve Lyles, KDEFederal Program Compliance Issues-Food Service
– Valerie Crouch, KDEFederal Program Compliance Issues-Title Programs
– Ken Greene, KDEState Grants Compliance Issues-Auditor Training
– Karen Wirth, KDEState Grants Compliance Issues-Finance Officer Training
– Karen Wirth, KDEProcurement-Auditor Training
– Charles Harman, KDE Procurement-Finance Officer Training
– Charles Harman & Tom Stratton, KDEPension Spiking
– Steve Lyles
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’ FY2014 audit reports for technical compliance and adherence to reporting standards. The summary results from its review can be found in the Independent Accountant’s Report on Applying Agreed-Upon Procedures to the Kentucky Department of Education, A-133 Desk Reviews for the Fiscal Year Ending June 30, 2014 Audit Reports located on APA’s web site at: http://apps.auditor.ky.gov/Public/Audit_Reports/Archive/2014kydeptofeducationa-133deskreviewsaup.pdf
Districts and their auditors were sent the detailed results of the FY2014 desk reviews. Auditors were required to correct any audit report classified as technically deficient or unacceptable and reissue the audit report. Request for copies of the detailed results of the FY2014 desk reviews may be obtained by contacting the below KDE representatives.
The Kentucky school districts’ FY2012 - FY2015 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.
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 x4440