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	26770	xlsx
2024-2025	Local District Tax Levies	Taxes	Local District Tax Levies by Year	2024-2025 Local District Tax Levies.xlsx	46557	xlsx
2024-2025	Local District Tax Levies	Taxes	Local District Tax Levies by Year	2024-2025 Local District Tax Levies 5 30 25.xlsx	44224	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	25870	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	37134	xlsx
2022-2023	Local District Tax Levies	Taxes	Local District Tax Levies by Year	2022-2023 Local District Tax Levies.xlsx	43780	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	43141	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	38507	xlsx
2020-2021	Indirect Costs	District Financial Reporting	Indirect Costs	Indirect Costs 2020-2021.xlsx	29970	xlsx
2020-2021	Local District Tax Levies	Taxes	Local District Tax Levies by Year	2020-2021 Local District Tax Levies.xlsx	46190	xlsx
2020-2021	Revenues and Expenditures	District Financial Reporting	Revenues and Expenditures	Revenues and Expenditures 2020-2021.xlsx	224038	xlsx
2019-2020	Fund Balance Audited	District Financial Reporting	Audited Fund Balance	Fund Balance 2019-2020 Audited.xlsx	41135	xlsx
2019-2020	Indirect Costs	District Financial Reporting	Indirect Costs	Indirect Costs 2019-2020.xlsx	31982	xlsx
2019-2020	Local District Tax Levies	Taxes	Local District Tax Levies by Year	2019-2020 Local District Tax Levies.xlsx	47163	xlsx
2019-2020	Revenues and Expenditures	District Financial Reporting	Revenues and Expenditures	Revenues and Expenditures 2019-2020 ADA.xlsx	223191	xlsx
2018-2019	Fund Balance Audited	District Financial Reporting	Audited Fund Balance	Fund Balance FY 1819 Audited ADA.xlsx	42138	xlsx
2018-2019	Indirect Costs	District Financial Reporting	Indirect Cost Adjustments Instructions	Instructions for Indirect Cost Adjustments ADA.docx	5194414	docx
2018-2019	Indirect Costs	District Financial Reporting	Indirect Cost Adjustments Power Point	Power Point Indirect cost adjustments ADA 2019.pptx	1206292	pptx
2018-2019	Indirect Costs	District Financial Reporting	Indirect Costs	Indirect Costs 2018 2019 ADA.xlsx	36444	xlsx
2018-2019	Local District Tax Levies	Taxes	Local District Tax Levies by Year	2018-2019 Local District Tax Levies.xlsx	47454	xlsx
2018-2019	Revenues and Expenditures	District Financial Reporting	Revenues and Expenditures	Revenues and Expenditures 2018-2019 ADA.xlsx	223837	xlsx
2017-2018	Fund Balance Audited	District Financial Reporting	Audited Fund Balance	Fund Balance 2017-2018 Audited.xlsx	42418	xlsx
2017-2018	Fund Balance Unaudited	District Financial Reporting	Unaudited Fund Balance	Fund Balance 2017 2018 Unaudited.xlsx	42132	xlsx
2017-2018	Indirect Costs	District Financial Reporting	Indirect Costs	Indirect Costs 2017 2018 ADA.xlsx	32064	xlsx
2017-2018	Local District Tax Levies	Taxes	Local District Tax Levies by Year	2017-2018 Local District Tax Levies.xlsx	52107	xlsx
2017-2018	Revenues and Expenditures	District Financial Reporting	Revenues and Expenditures	Revenues and Expenditures 2017-2018 ADA.xlsx	234772	xlsx
2016-2017	Fund Balance Audited	District Financial Reporting	Audited Fund Balance	Fund Balance 2016-2017 Audited.xlsx	42843	xlsx
2016-2017	Fund Balance Unaudited	District Financial Reporting	Unaudited Fund Balance	Fund Balance 2016-2017 Unaudited.xlsx	43506	xlsx
2016-2017	Indirect Costs	District Financial Reporting	Indirect Costs	Indirect Costs 2016 2017 ADA.xlsx	30772	xlsx
2016-2017	Local District Tax Levies	Taxes	Local District Tax Levies by Year	2016-2017 Local District Tax Levies.xlsx	54740	xlsx
2016-2017	Revenues and Expenditures	District Financial Reporting	Revenues and Expenditures	Revenues and Expenditures 2016 2017 Audited.xlsx	248106	xlsx
2015-2016	Fund Balance Audited	District Financial Reporting	Audited Fund Balance	Fund Balance 2015 2016 Audited.xlsx	43634	xlsx
2015-2016	Fund Balance Unaudited	District Financial Reporting	Unaudited Fund Balance	Fund Balance 2015 2016 Unaudited.xlsx	43066	xlsx
2015-2016	Indirect Costs	District Financial Reporting	Indirect Costs	Indirect Costs 2015 2016 ADA.xlsx	30186	xlsx
2015-2016	Local District Tax Levies	Taxes	Local District Tax Levies by Year	2015-2016 Local District Tax Levies.xlsx	52240	xlsx
2015-2016	Revenues and Expenditures	District Financial Reporting	Revenues and Expenditures	Revenues and Expenditures 2015-2016.xlsx	228161	xlsx
2014-2025	Salary Schedule-Certified	District Financial Reporting	Certified Staff Salary Schedule	Certified Salary Schedule (2014-2025) 12 17 24.xlsx	13676401	xlsx
2014-2015	Fund Balance Audited	District Financial Reporting	Audited Fund Balance	Fund Balance 2014-2015 Audited.xlsx	45053	xlsx
2014-2015	Fund Balance Unaudited	District Financial Reporting	Unaudited Fund Balance	Fund Balance 2014-2015 Unaudited.xlsx	41541	xlsx
2014-2015	Indirect Costs	District Financial Reporting	Indirect Costs	Indirect Costs 2014 2015 ADA.xlsx	31797	xlsx
2014-2015	Local District Tax Levies	Taxes	Local District Tax Levies by Year	2014-2015 Local District Tax Levies.xlsx	52317	xlsx
2014-2015	Revenues and Expenditures	District Financial Reporting	Revenues and Expenditures	Revenues and Expenditures 2014-2015.xlsx	231084	xlsx
2013-2014	Fund Balance Audited	District Financial Reporting	Audited Fund Balance	Fund Balance 2013 2014 Audited.xlsx	36602	xlsx
2013-2014	Fund Balance Unaudited	District Financial Reporting	Unaudited Fund Balance	Fund Balance 2013-2014 Unaudited.xlsx	37916	xlsx
2013-2014	Indirect Costs	District Financial Reporting	Indirect Costs	Indirect Costs 2013 2014 ADA.xlsx	31990	xlsx
2013-2014	Local District Tax Levies	Taxes	Local District Tax Levies by Year	2013-2014 Local District Tax Levies.xls	94208	xls
2013-2014	Revenues and Expenditures	District Financial Reporting	Revenues and Expenditures	Revenues and Expenditures 2013-2014.xlsx	234261	xlsx
2012-2013	Fund Balance Audited	District Financial Reporting	Audited Fund Balance	Fund Balance 2012-2013 Audited.xlsx	36821	xlsx
2012-2013	Fund Balance Unaudited	District Financial Reporting	Unaudited Fund Balance	Fund Balance 2012-2013 Unaudited.xlsx	42430	xlsx
2012-2013	Indirect Costs	District Financial Reporting	Indirect Costs	Indirect Costs 2012 2013 ADA.xlsx	28873	xlsx
2012-2013	Local District Tax Levies	Taxes	Local District Tax Levies by Year	2012-2013 Local District Tax Levies.xls	94720	xls
2012-2013	Revenues and Expenditures	District Financial Reporting	Revenues and Expenditures	Revenues and Expenditures 2012-2013.xlsx	255233	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	41792	xlsx
2011-2012	Fund Balance Unaudited	District Financial Reporting	Unaudited Fund Balance	Fund Balance 2011-2012 Unaudited.xls	80896	xls
2011-2012	Indirect Costs	District Financial Reporting	Indirect Costs	Indirect Costs 2011 2012 ADA.xlsx	30489	xlsx
2011-2012	Local District Tax Levies	Taxes	Local District Tax Levies by Year	2011 2012 Local District Tax Levies.xls	93696	xls
2011-2012	Revenues and Expenditures	District Financial Reporting	Revenues and Expenditures	Receipts and Expenditures 2011-2012 ADA.xlsx	189913	xlsx
2010-2011	Fund Balance Audited	District Financial Reporting	Audited Fund Balance	Fund Balance 2010 2011 Audited.xlsx	42591	xlsx
2010-2011	Fund Balance Unaudited	District Financial Reporting	Unaudited Fund Balance	Fund Balance 2010 2011 Unaudited.xlsx	41682	xlsx
2010-2011	Indirect Costs	District Financial Reporting	Indirect Costs	Indirect Costs 2010 2011 ADA.xlsx	28837	xlsx
2010-2011	Local District Tax Levies	Taxes	Local District Tax Levies by Year	2010 2011 Local District Tax Levies.xls	105984	xls
2010-2011	Revenues and Expenditures	District Financial Reporting	Revenues and Expenditures	Receipts and Expenditures 2010-2011 ADA.xlsx	161161	xlsx
2009-2010	Fund Balance Audited	District Financial Reporting	Audited Fund Balance	Fund Balance 2009 2010 Audited.xlsx	45581	xlsx
2009-2010	Fund Balance Unaudited	District Financial Reporting	Unaudited Fund Balance	Fund Balance 2009 2010 Unaudited.xlsx	45737	xlsx
2009-2010	Indirect Costs	District Financial Reporting	Indirect Costs	Indirect Costs 2009 2010 ADA.xlsx	28897	xlsx
2009-2010	Local District Tax Levies	Taxes	Local District Tax Levies by Year	2009 2010 Local District Tax Levies.xlsx	50334	xlsx
2009-2010	Revenues and Expenditures	District Financial Reporting	Revenues and Expenditures	Receipts and Expenditures 2009-2010 ADA.xlsx	144028	xlsx
2008-2009	Fund Balance Audited	District Financial Reporting	Audited Fund Balance	Fund Balance 2008 2009 Audited.xlsx	41174	xlsx
2008-2009	Fund Balance Unaudited	District Financial Reporting	Unaudited Fund Balance	Fund Balance 2008 2009 Unaudited.xlsx	49947	xlsx
2008-2009	Indirect Costs	District Financial Reporting	Indirect Costs	Indirect Costs 2008 2009 ADA.xlsx	28672	xlsx
2008-2009	Local District Tax Levies	Taxes	Local District Tax Levies by Year	2008 2009 Local District Tax Levies.xls	110080	xls
2008-2009	Revenues and Expenditures	District Financial Reporting	Revenues and Expenditures	Receipts and Expenditures 2008-2009 ADA.xlsx	159716	xlsx
2007-2008	Fund Balance Audited	District Financial Reporting	Audited Fund Balance	Fund Balance 2007 2008 Audited.xlsx	47169	xlsx
2007-2008	Indirect Costs	District Financial Reporting	Indirect Costs	Indirect Costs 2007 2008 ADA.xlsx	28980	xlsx
2007-2008	Local District Tax Levies	Taxes	Local District Tax Levies by Year	2007 2008 Local District Tax Levies.xls	97280	xls
2007-2008	Revenues and Expenditures	District Financial Reporting	Revenues and Expenditures	Receipts and Expenditures 2007-2008 ADA.xlsx	242230	xlsx
2006-2007	Fund Balance Audited	District Financial Reporting	Audited Fund Balance	Fund Balance 2006 2007 Audited.xlsx	54576	xlsx
2006-2007	Fund Balance Unaudited	District Financial Reporting	Unaudited Fund Balance	Fund Balance 2006 2007 Unaudited.xlsx	51941	xlsx
2006-2007	Local District Tax Levies	Taxes	Local District Tax Levies by Year	2006 2007 Local District Tax Levies.xls	77824	xls
2006-2007	Revenues and Expenditures	District Financial Reporting	Revenues and Expenditures	Receipts and Expenditures 2006-2007 ADA.xlsx	241643	xlsx
2005-2006	Fund Balance Audited	District Financial Reporting	Audited Fund Balance	Fund Balance 2005 2006 Audited.xlsx	54116	xlsx
2005-2006	Local District Tax Levies	Taxes	Local District Tax Levies by Year	2005 2006 Local District Tax Levies.xls	77824	xls
2005-2006	Revenues and Expenditures	District Financial Reporting	Revenues and Expenditures	Receipts and Expenditures 2005-2006 ADA.xlsx	270715	xlsx
2004-2005	Fund Balance Audited	District Financial Reporting	Audited Fund Balance	Fund Balance 2004 2005 Audited.xlsx	54127	xlsx
2004-2005	Local District Tax Levies	Taxes	Local District Tax Levies by Year	2004 2005 Local District Tax Levies.xls	74240	xls
2004-2005	Revenues and Expenditures	District Financial Reporting	Revenues and Expenditures	Receipts and Expenditures 2004-2005 ADA.xlsx	247215	xlsx
2003-2004	Fund Balance Audited	District Financial Reporting	Audited Fund Balance	Fund Balance 2003 2004 Audited.xlsx	47253	xlsx
2003-2004	Local District Tax Levies	Taxes	Local District Tax Levies by Year	2003 2004 Local District Tax Levies.xls	73728	xls
2003-2004	Revenues and Expenditures	District Financial Reporting	Revenues and Expenditures	Receipts and Expenditures 2003-2004 ADA.xlsx	209773	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	70774	xlsx
2002-2003	Revenues and Expenditures	District Financial Reporting	Revenues and Expenditures	Receipts and Expenditures 2002-2003 ADA.xlsx	216006	xlsx
2001-2025	Salaries-Superintendents	District Financial Reporting	Superintendents Salaries	Superintendent's Salaries (2001-2025) 12 17 24.xlsx	94235	xlsx
2001-2002	Revenues and Expenditures	District Financial Reporting	Revenues and Expenditures	Receipts and Expenditures 2001-2002 ADA.xlsx	200982	xlsx
2000-2001	Revenues and Expenditures	District Financial Reporting	Revenues and Expenditures	Receipts and Expenditures 2000-2001 ADA.xlsx	198663	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	77975	xlsx
1999-2000	Revenues and Expenditures	District Financial Reporting	Revenues and Expenditures	Receipts and Expenditures 1999-2000 ADA.xlsx	307089	xlsx
1998-2025	Salary Schedules-Historical Minimum	District Financial Reporting	Salary Schedules-Historical Minimum	Kentucky's Historical Minimum Salary Schedules 12 17 24.xlsx	43363	xlsx
1998-1999	Revenues and Expenditures	District Financial Reporting	Revenues and Expenditures	Receipts and Expenditures 1998-1999 ADA.xlsx	228359	xlsx
1997-1998	Revenues and Expenditures	District Financial Reporting	Revenues and Expenditures	Receipts and Expenditures 1997-1998 ADA.xlsx	293665	xlsx
1996-1997	Revenues and Expenditures	District Financial Reporting	Revenues and Expenditures	Receipts and Expenditures 1996-1997 ADA.xlsx	106634	xlsx
1995-1996	Revenues and Expenditures	District Financial Reporting	Revenues and Expenditures	Receipts and Expenditures 1995-1996 ADA.xlsx	132280	xlsx
1994-1995	Revenues and Expenditures	District Financial Reporting	Revenues and Expenditures	Receipts and Expenditures 1994-1995 ADA.xlsx	315098	xlsx
1993-1994	Revenues and Expenditures	District Financial Reporting	Revenues and Expenditures	Receipts and Expenditures 1993-1994 ADA.xlsx	121044	xlsx
1992-1993	Revenues and Expenditures	District Financial Reporting	Revenues and Expenditures	Receipts and Expenditures 1992-1993 ADA.xlsx	108157	xlsx
1991-1992	Revenues and Expenditures	District Financial Reporting	Revenues and Expenditures	Receipts and Expenditures 1991-1992 ADA.xlsx	102739	xlsx
1990-1991	Revenues and Expenditures	District Financial Reporting	Revenues and Expenditures	Receipts and Expenditures 1990-1991 ADA.xlsx	140871	xlsx
1989-2025	Salary Schedule-Certified	District Financial Reporting	Certified Staff Salary Schedule	Average Certified Salaries (1989-2025) 12 17 24.xlsx	102110	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	80281	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