Supplemental and Historical Data

School Finance - District Financial Reporting

Published: 9/15/2025 11:14 AM

Supplemental current and historical datasets not included in the Kentucky School Report Card are provided below. Datasets include:

Annual Fund Balance Reports (Audited/Unaudited) show percentage of districts' general fund dollars remaining at the end of the year, Annual Financial Revenues and Expenditures summarized at the end of year starting with the 2014-2015 school year, and historical Revenues and Expenditures, school level summary data for state-operated schools including those in the Kentucky Tech System, Kentucky School for the Blind, and Kentucky School for the Deaf

Local school districts' teachers, administrators, and classified employees' demographic and salary information, including professional staff data (PSD) and classified staff data (CSD).

OFO Datasets
Year	Dataset	Category	Description	Download	File Size	Type
2024-2025	Indirect Costs	District Financial Reporting	Indirect Costs	Indirect Costs 2024 - 2025 ADA.xlsx	26753	xlsx
2024-2025	Local District Tax Levies	Taxes	Local District Tax Levies by Year	2024-2025 Local District Tax Levies.xlsx	42926	xlsx
2023-2024	Fund Balance Audited	District Financial Reporting	Audited Fund Balance	Fund Balance 2023-2024 Audited.xlsx	41132	xlsx
2023-2024	Indirect Costs	District Financial Reporting	Indirect Costs	Indirect Costs 2023-2024 ADA.xlsx	25854	xlsx
2023-2024	Local District Tax Levies	Taxes	Local District Tax Levies by Year	2023-2024 Local District Tax Levies.xlsx	41903	xlsx
2023-2024	Revenues and Expenditures	District Financial Reporting	Revenues and Expenditures	Revenues and Expenditures 2023-2024.xlsx	210457	xlsx
2022-2023	Fund Balance Audited	District Financial Reporting	Audited Fund Balance	Fund Balance 2022-2023 Audited.xlsx	37118	xlsx
2022-2023	Local District Tax Levies	Taxes	Local District Tax Levies by Year	2022-2023 Local District Tax Levies.xlsx	43763	xlsx
2022-2023	Revenues and Expenditures	District Financial Reporting	Revenues and Expenditures	Revenues and Expenditures 2022-2023.xlsx	208580	xlsx
2021-2022	Fund Balance Audited	District Financial Reporting	Audited Fund Balance	Fund Balance 2021-2022 Audited.xlsx	39916	xlsx
2021-2022	Indirect Costs	District Financial Reporting	Indirect Cost Guidelines	Indirect Cost Guidelines 2022 ADA.pdf	302776	pdf
2021-2022	Indirect Costs	District Financial Reporting	Indirect Costs	Indirect Costs 2021-2022 ADA.xlsx	28271	xlsx
2021-2022	Local District Tax Levies	Taxes	Local District Tax Levies by Year	2021-2022 Local District Tax Levies.xlsx	43125	xlsx
2021-2022	Revenues and Expenditures	District Financial Reporting	Revenues and Expenditures	Revenues and Expenditures 2021-2022.xlsx	201054	xlsx
2020-2021	Fund Balance Audited	District Financial Reporting	Audited Fund Balance	Fund Balance 2020-2021 Audited.xlsx	38490	xlsx
2020-2021	Indirect Costs	District Financial Reporting	Indirect Costs	Indirect Costs 2020-2021.xlsx	29734	xlsx
2020-2021	Local District Tax Levies	Taxes	Local District Tax Levies by Year	2020-2021 Local District Tax Levies.xlsx	45954	xlsx
2020-2021	Revenues and Expenditures	District Financial Reporting	Revenues and Expenditures	Revenues and Expenditures 2020-2021.xlsx	224022	xlsx
2019-2020	Fund Balance Audited	District Financial Reporting	Audited Fund Balance	Fund Balance 2019-2020 Audited.xlsx	40899	xlsx
2019-2020	Indirect Costs	District Financial Reporting	Indirect Costs	Indirect Costs 2019-2020.xlsx	31746	xlsx
2019-2020	Local District Tax Levies	Taxes	Local District Tax Levies by Year	2019-2020 Local District Tax Levies.xlsx	46927	xlsx
2019-2020	Revenues and Expenditures	District Financial Reporting	Revenues and Expenditures	Revenues and Expenditures 2019-2020 ADA.xlsx	222955	xlsx
2018-2019	Fund Balance Audited	District Financial Reporting	Audited Fund Balance	Fund Balance FY 1819 Audited ADA.xlsx	41902	xlsx
2018-2019	Indirect Costs	District Financial Reporting	Indirect Cost Adjustments Instructions	Instructions for Indirect Cost Adjustments ADA.docx	5194178	docx
2018-2019	Indirect Costs	District Financial Reporting	Indirect Cost Adjustments Power Point	Power Point Indirect cost adjustments ADA 2019.pptx	1206056	pptx
2018-2019	Indirect Costs	District Financial Reporting	Indirect Costs	Indirect Costs 2018 2019 ADA.xlsx	36208	xlsx
2018-2019	Local District Tax Levies	Taxes	Local District Tax Levies by Year	2018-2019 Local District Tax Levies.xlsx	47218	xlsx
2018-2019	Revenues and Expenditures	District Financial Reporting	Revenues and Expenditures	Revenues and Expenditures 2018-2019 ADA.xlsx	223601	xlsx
2017-2018	Fund Balance Audited	District Financial Reporting	Audited Fund Balance	Fund Balance 2017-2018 Audited.xlsx	42182	xlsx
2017-2018	Fund Balance Unaudited	District Financial Reporting	Unaudited Fund Balance	Fund Balance 2017 2018 Unaudited.xlsx	41896	xlsx
2017-2018	Indirect Costs	District Financial Reporting	Indirect Costs	Indirect Costs 2017 2018 ADA.xlsx	31828	xlsx
2017-2018	Local District Tax Levies	Taxes	Local District Tax Levies by Year	2017-2018 Local District Tax Levies.xlsx	51871	xlsx
2017-2018	Revenues and Expenditures	District Financial Reporting	Revenues and Expenditures	Revenues and Expenditures 2017-2018 ADA.xlsx	234536	xlsx
2016-2017	Fund Balance Audited	District Financial Reporting	Audited Fund Balance	Fund Balance 2016-2017 Audited.xlsx	42607	xlsx
2016-2017	Fund Balance Unaudited	District Financial Reporting	Unaudited Fund Balance	Fund Balance 2016-2017 Unaudited.xlsx	43270	xlsx
2016-2017	Indirect Costs	District Financial Reporting	Indirect Costs	Indirect Costs 2016 2017 ADA.xlsx	30536	xlsx
2016-2017	Local District Tax Levies	Taxes	Local District Tax Levies by Year	2016-2017 Local District Tax Levies.xlsx	54504	xlsx
2016-2017	Revenues and Expenditures	District Financial Reporting	Revenues and Expenditures	Revenues and Expenditures 2016 2017 Audited.xlsx	247870	xlsx
2015-2016	Fund Balance Audited	District Financial Reporting	Audited Fund Balance	Fund Balance 2015 2016 Audited.xlsx	43398	xlsx
2015-2016	Fund Balance Unaudited	District Financial Reporting	Unaudited Fund Balance	Fund Balance 2015 2016 Unaudited.xlsx	42830	xlsx
2015-2016	Indirect Costs	District Financial Reporting	Indirect Costs	Indirect Costs 2015 2016 ADA.xlsx	29950	xlsx
2015-2016	Local District Tax Levies	Taxes	Local District Tax Levies by Year	2015-2016 Local District Tax Levies.xlsx	52004	xlsx
2015-2016	Revenues and Expenditures	District Financial Reporting	Revenues and Expenditures	Revenues and Expenditures 2015-2016.xlsx	227925	xlsx
2014-2025	Salary Schedule-Certified	District Financial Reporting	Certified Staff Salary Schedule	Certified Salary Schedule (2014-2025) 12 17 24.xlsx	13676384	xlsx
2014-2015	Fund Balance Audited	District Financial Reporting	Audited Fund Balance	Fund Balance 2014-2015 Audited.xlsx	44817	xlsx
2014-2015	Fund Balance Unaudited	District Financial Reporting	Unaudited Fund Balance	Fund Balance 2014-2015 Unaudited.xlsx	41305	xlsx
2014-2015	Indirect Costs	District Financial Reporting	Indirect Costs	Indirect Costs 2014 2015 ADA.xlsx	31561	xlsx
2014-2015	Local District Tax Levies	Taxes	Local District Tax Levies by Year	2014-2015 Local District Tax Levies.xlsx	52081	xlsx
2014-2015	Revenues and Expenditures	District Financial Reporting	Revenues and Expenditures	Revenues and Expenditures 2014-2015.xlsx	230848	xlsx
2013-2014	Fund Balance Audited	District Financial Reporting	Audited Fund Balance	Fund Balance 2013 2014 Audited.xlsx	36366	xlsx
2013-2014	Fund Balance Unaudited	District Financial Reporting	Unaudited Fund Balance	Fund Balance 2013-2014 Unaudited.xlsx	37680	xlsx
2013-2014	Indirect Costs	District Financial Reporting	Indirect Costs	Indirect Costs 2013 2014 ADA.xlsx	31754	xlsx
2013-2014	Local District Tax Levies	Taxes	Local District Tax Levies by Year	2013-2014 Local District Tax Levies.xls	93696	xls
2013-2014	Revenues and Expenditures	District Financial Reporting	Revenues and Expenditures	Revenues and Expenditures 2013-2014.xlsx	234025	xlsx
2012-2013	Fund Balance Audited	District Financial Reporting	Audited Fund Balance	Fund Balance 2012-2013 Audited.xlsx	36585	xlsx
2012-2013	Fund Balance Unaudited	District Financial Reporting	Unaudited Fund Balance	Fund Balance 2012-2013 Unaudited.xlsx	42194	xlsx
2012-2013	Indirect Costs	District Financial Reporting	Indirect Costs	Indirect Costs 2012 2013 ADA.xlsx	28637	xlsx
2012-2013	Local District Tax Levies	Taxes	Local District Tax Levies by Year	2012-2013 Local District Tax Levies.xls	94208	xls
2012-2013	Revenues and Expenditures	District Financial Reporting	Revenues and Expenditures	Revenues and Expenditures 2012-2013.xlsx	254997	xlsx
2011-2025	Ethnic, Gender Count-Classified Staff	Ethnicity Summary	Ethnic, Gender Count-Classified Staff	Classified Staff Ethnic-Gender Count (2011-2025) 12 17 24.xlsx	319380	xlsx
2011-2025	Ethnic, Gender Count-Classroom Teacher	Ethnicity Summary	Ethnic, Gender Count-Classroom Teacher	Classroom Teacher Ethnic-Gender Count (2011-2025) 12 17 24.xlsx	285054	xlsx
2011-2025	Ethnic, Gender Count-Principals	Ethnicity Summary	Ethnic, Gender Count-Principals	Principal's Ethnic-Gender Count (2011-2025) 12 17 24.xlsx	258842	xlsx
2011-2025	Ethnic, Gender Count-School Administrators	Ethnicity Summary	Ethnic, Gender Count-School Administrators	School Administrator's Ethnic-Gender Count (2011-2025) 12 17 24.xlsx	253387	xlsx
2011-2025	Ethnic, Gender Count-Superintendents	Ethnicity Summary	Ethnic, Gender Count-Superintendents	Superintendent's Ethnic-Gender Count (2011-2025) 12 17 24.xlsx	244040	xlsx
2011-2012	Fund Balance Audited	District Financial Reporting	Audited Fund Balance	Fund Balance 2011-2012 Audited.xlsx	41556	xlsx
2011-2012	Fund Balance Unaudited	District Financial Reporting	Unaudited Fund Balance	Fund Balance 2011-2012 Unaudited.xls	80384	xls
2011-2012	Indirect Costs	District Financial Reporting	Indirect Costs	Indirect Costs 2011 2012 ADA.xlsx	30253	xlsx
2011-2012	Local District Tax Levies	Taxes	Local District Tax Levies by Year	2011 2012 Local District Tax Levies.xls	93184	xls
2011-2012	Revenues and Expenditures	District Financial Reporting	Revenues and Expenditures	Receipts and Expenditures 2011-2012 ADA.xlsx	189677	xlsx
2010-2011	Fund Balance Audited	District Financial Reporting	Audited Fund Balance	Fund Balance 2010 2011 Audited.xlsx	42355	xlsx
2010-2011	Fund Balance Unaudited	District Financial Reporting	Unaudited Fund Balance	Fund Balance 2010 2011 Unaudited.xlsx	41446	xlsx
2010-2011	Indirect Costs	District Financial Reporting	Indirect Costs	Indirect Costs 2010 2011 ADA.xlsx	28601	xlsx
2010-2011	Local District Tax Levies	Taxes	Local District Tax Levies by Year	2010 2011 Local District Tax Levies.xls	105472	xls
2010-2011	Revenues and Expenditures	District Financial Reporting	Revenues and Expenditures	Receipts and Expenditures 2010-2011 ADA.xlsx	160925	xlsx
2009-2010	Fund Balance Audited	District Financial Reporting	Audited Fund Balance	Fund Balance 2009 2010 Audited.xlsx	45345	xlsx
2009-2010	Fund Balance Unaudited	District Financial Reporting	Unaudited Fund Balance	Fund Balance 2009 2010 Unaudited.xlsx	45501	xlsx
2009-2010	Indirect Costs	District Financial Reporting	Indirect Costs	Indirect Costs 2009 2010 ADA.xlsx	28661	xlsx
2009-2010	Local District Tax Levies	Taxes	Local District Tax Levies by Year	2009 2010 Local District Tax Levies.xlsx	50098	xlsx
2009-2010	Revenues and Expenditures	District Financial Reporting	Revenues and Expenditures	Receipts and Expenditures 2009-2010 ADA.xlsx	143792	xlsx
2008-2009	Fund Balance Audited	District Financial Reporting	Audited Fund Balance	Fund Balance 2008 2009 Audited.xlsx	40938	xlsx
2008-2009	Fund Balance Unaudited	District Financial Reporting	Unaudited Fund Balance	Fund Balance 2008 2009 Unaudited.xlsx	49711	xlsx
2008-2009	Indirect Costs	District Financial Reporting	Indirect Costs	Indirect Costs 2008 2009 ADA.xlsx	28436	xlsx
2008-2009	Local District Tax Levies	Taxes	Local District Tax Levies by Year	2008 2009 Local District Tax Levies.xls	109568	xls
2008-2009	Revenues and Expenditures	District Financial Reporting	Revenues and Expenditures	Receipts and Expenditures 2008-2009 ADA.xlsx	159480	xlsx
2007-2008	Fund Balance Audited	District Financial Reporting	Audited Fund Balance	Fund Balance 2007 2008 Audited.xlsx	46933	xlsx
2007-2008	Indirect Costs	District Financial Reporting	Indirect Costs	Indirect Costs 2007 2008 ADA.xlsx	28744	xlsx
2007-2008	Local District Tax Levies	Taxes	Local District Tax Levies by Year	2007 2008 Local District Tax Levies.xls	96768	xls
2007-2008	Revenues and Expenditures	District Financial Reporting	Revenues and Expenditures	Receipts and Expenditures 2007-2008 ADA.xlsx	241994	xlsx
2006-2007	Fund Balance Audited	District Financial Reporting	Audited Fund Balance	Fund Balance 2006 2007 Audited.xlsx	54340	xlsx
2006-2007	Fund Balance Unaudited	District Financial Reporting	Unaudited Fund Balance	Fund Balance 2006 2007 Unaudited.xlsx	51705	xlsx
2006-2007	Local District Tax Levies	Taxes	Local District Tax Levies by Year	2006 2007 Local District Tax Levies.xls	77312	xls
2006-2007	Revenues and Expenditures	District Financial Reporting	Revenues and Expenditures	Receipts and Expenditures 2006-2007 ADA.xlsx	241407	xlsx
2005-2006	Fund Balance Audited	District Financial Reporting	Audited Fund Balance	Fund Balance 2005 2006 Audited.xlsx	53880	xlsx
2005-2006	Local District Tax Levies	Taxes	Local District Tax Levies by Year	2005 2006 Local District Tax Levies.xls	77312	xls
2005-2006	Revenues and Expenditures	District Financial Reporting	Revenues and Expenditures	Receipts and Expenditures 2005-2006 ADA.xlsx	270479	xlsx
2004-2005	Fund Balance Audited	District Financial Reporting	Audited Fund Balance	Fund Balance 2004 2005 Audited.xlsx	53891	xlsx
2004-2005	Local District Tax Levies	Taxes	Local District Tax Levies by Year	2004 2005 Local District Tax Levies.xls	73728	xls
2004-2005	Revenues and Expenditures	District Financial Reporting	Revenues and Expenditures	Receipts and Expenditures 2004-2005 ADA.xlsx	246979	xlsx
2003-2004	Fund Balance Audited	District Financial Reporting	Audited Fund Balance	Fund Balance 2003 2004 Audited.xlsx	47017	xlsx
2003-2004	Local District Tax Levies	Taxes	Local District Tax Levies by Year	2003 2004 Local District Tax Levies.xls	73216	xls
2003-2004	Revenues and Expenditures	District Financial Reporting	Revenues and Expenditures	Receipts and Expenditures 2003-2004 ADA.xlsx	209537	xlsx
2002-2025	FTE for Teachers (Yearly)	District Financial Reporting	Full Time Equivalency Teachers (Yearly)	Yearly FTE for Teachers (2002-2025) 12 17 24.xlsx	70538	xlsx
2002-2003	Revenues and Expenditures	District Financial Reporting	Revenues and Expenditures	Receipts and Expenditures 2002-2003 ADA.xlsx	215770	xlsx
2001-2025	Salaries-Superintendents	District Financial Reporting	Superintendents Salaries	Superintendent's Salaries (2001-2025) 12 17 24.xlsx	93999	xlsx
2001-2002	Revenues and Expenditures	District Financial Reporting	Revenues and Expenditures	Receipts and Expenditures 2001-2002 ADA.xlsx	200746	xlsx
2000-2001	Revenues and Expenditures	District Financial Reporting	Revenues and Expenditures	Receipts and Expenditures 2000-2001 ADA.xlsx	198427	xlsx
1999-2025	FTE Total Certified Staff	District Financial Reporting	Full Time Equivalency Total Certified Staff	Total Certified Staff (FTE) (1999-2025) 12 17 24.xlsx	77739	xlsx
1999-2000	Revenues and Expenditures	District Financial Reporting	Revenues and Expenditures	Receipts and Expenditures 1999-2000 ADA.xlsx	306853	xlsx
1998-2025	Salary Schedules-Historical Minimum	District Financial Reporting	Salary Schedules-Historical Minimum	Kentucky's Historical Minimum Salary Schedules 12 17 24.xlsx	43127	xlsx
1998-1999	Revenues and Expenditures	District Financial Reporting	Revenues and Expenditures	Receipts and Expenditures 1998-1999 ADA.xlsx	228123	xlsx
1997-1998	Revenues and Expenditures	District Financial Reporting	Revenues and Expenditures	Receipts and Expenditures 1997-1998 ADA.xlsx	293429	xlsx
1996-1997	Revenues and Expenditures	District Financial Reporting	Revenues and Expenditures	Receipts and Expenditures 1996-1997 ADA.xlsx	106398	xlsx
1995-1996	Revenues and Expenditures	District Financial Reporting	Revenues and Expenditures	Receipts and Expenditures 1995-1996 ADA.xlsx	132044	xlsx
1994-1995	Revenues and Expenditures	District Financial Reporting	Revenues and Expenditures	Receipts and Expenditures 1994-1995 ADA.xlsx	314862	xlsx
1993-1994	Revenues and Expenditures	District Financial Reporting	Revenues and Expenditures	Receipts and Expenditures 1993-1994 ADA.xlsx	120808	xlsx
1992-1993	Revenues and Expenditures	District Financial Reporting	Revenues and Expenditures	Receipts and Expenditures 1992-1993 ADA.xlsx	107921	xlsx
1991-1992	Revenues and Expenditures	District Financial Reporting	Revenues and Expenditures	Receipts and Expenditures 1991-1992 ADA.xlsx	102503	xlsx
1990-1991	Revenues and Expenditures	District Financial Reporting	Revenues and Expenditures	Receipts and Expenditures 1990-1991 ADA.xlsx	140635	xlsx
1989-2025	Salary Schedule-Certified	District Financial Reporting	Certified Staff Salary Schedule	Average Certified Salaries (1989-2025) 12 17 24.xlsx	101874	xlsx
1989-2025	Salary-Average Classroom Teacher	District Financial Reporting	Average Classroom Teacher Salary	Average Classroom Teacher Salaries (1989-2025) 2.10.25.xlsx	104568	xlsx
1989-1990	Revenues and Expenditures	District Financial Reporting	Revenues and Expenditures	Receipts and Expenditures 1989-1990 ADA.xlsx	80045	xlsx

Steve Lyles

Office of Finance and Operations

Division of District Support

300 Sower Blvd., 4th Floor

Frankfort, KY 40601

(502) 564-3930

Fax (502) 564-6771

steve.lyles@education.ky.gov