Financial Audit Contract Information

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KRS 156.265 authorizes the State Committee for School District Audits (SCSDA) to conduct audits of the financial records of local boards of education.  The audits shall be performed by a Certified Public Accountant (CPA), approved by the SCSDA, and  conducted according to current auditing standards.  Increases or decreases in the scope of the audit are addressed in the Supplemental Agreements section of the audit contract.  The SCSDA requires all local boards to have an annual audit of the fiscal records and accounts under the board's control.  The SCSDA shall notify the local board of education of approval or disapproval of the executed contract in accordance with the timeframe set forth in the "Annual Cycle for Local School District Audits".  The Audit Contract and Requirements for FY2023-2024 are located below. The FY2024 Independent Auditor's Contract contains dropdown menus to select your school district and audit firm. The contract also includes date entry boxes and electronic signature capability. 

Audit Requirements for FY2023-2024

FY2024 Independent Auditor Contract​​​

Please only fill out and submit the FY2024 Independent Auditor Contract to KDE​​​

The Audit Acceptance Statement Submission instructions are located below and the web form is located at Audit Acceptance Statement.  Please use one of the following web browsers to access the Audit Acceptance Statement web form:  Microsoft Edge, Google Chrome, or Firefox.

Audit Acceptance Statement Submission Instructions Dated 4/11/24​​​​

The SCSDA's meeting dates and statutory authority information is located at State Committee for School District Audits​

The District Financial Management Branch maintains copies of the approved District Financial Audit Contracts.  If you would like a copy of your district's approved contract, please contact one of the following KDE Representatives:  Kim Carter at kimberly.carter@education.ky.gov or (502) 564-3846, ext. 4440.

KDE has provided some helpful documents and links to various web pages for the districts and auditors to use in completing their annual audit.

Audit Contract Estimated Costs for FY2024​​​

On Behalf Payments

District Payment Registers

District Financial Audits Webpage

For more information about the SCSDA, contact: 

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