District Financial Reporting

District Financial Audits

Published: 4/12/2018 1:56 PM

Local school districts are audited annually by independent certified public accountants (CPA's).  The results of the audits can be reviewed on this webpage.
 
2017 KDE Finance Officer & Auditor Workshops
 
The workshop agenda and training materials and videos are listed below.
 
Food Service Procurement – Valerie Crouch, KDE
Food Service Procurement Video – Valerie Crouch, KDE
Indirect Costs – Steve Abbott, KDE
Indirect Costs Video – Steve Abbott, KDE
School District Audits – David Pitts, APA
School District Audits Video – David Pitts, APA
School District Insurance – Steve Lyles, KDE
School District Insurance Video – Steve Lyles, KDE
Facilities:  FACPAC/KFICS – Paige Patterson, KDE
Facilities: FACPAC/KFICS Video– Paige Patterson, KDE
Medicaid 101 – Stephanie O’Conner, KDE
Medicaid 101 Video – Stephanie O’Conner, KDE
Data Quality – Brad Blunt, KDE
Data Quality Video – Brad Blunt, KDE
New CFR Process – Chay Ritter, KDE
New CFR Process Video – Chay Ritter, KDE
 
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’ FY 2016 audit reports for technical compliance and adherence to reporting standards. The summary results from APA’s review are recorded in the ‘Independent Accountant’s Report On Applying Agreed-Upon Procedures To The Kentucky Department Of Education Uniform Guidance Desk Reviews For The Fiscal Year June 30, 2016 Audit Reports’ located on Auditor of Public Accounts website, under ‘Audit Reports’, ‘Online Audit Search’, and type “Desk Review” then click ‘Begin Search’ button. 

Districts and their auditors were sent the detailed results of the desk reviews. Auditors were required to correct any audit report classified as technically deficient and reissue the audit report.  The Desk Review Findings – Audit Report Classification reports are listed below. Request for copies of the detailed results of the desk reviews may be obtained by contacting the below KDE representatives or the districts' auditor or finance officer.

APA’s website also consists of other useful information, such as the School District Examinations that are located at the website link mentioned above under ‘Audit Reports’. 
FY 2015 A-133 Desk Review Findings – Audit Report Classification
FY 2016 Uniform Guidance Desk Review Findings - Audit Report Classification
 
 The Kentucky school districts'  Audit Reports and Audit Contracts, beginning with FY2016 are located below. In order to do a query for a specific fiscal year or a specific district, please follow these instructions.  To search for all financial audits within a specific fiscal year, enter FY2016-2017 FA in the Find box.  Be sure to enter FY and FA in caps and in the format shown.  Tab over to the following box and select Name.  Then select Find.  All FY2017 financial audits will be displayed.  Please note that a few districts may have two electronic financial audit reports listed:  one for the financial audit report and one for the management letter/comments.  If you are interested in seeing a financial audit for a specific district such as Adair Co, enter FY2016-2017 FA Adair Co in the Find box. It must be entered in the format shown.  Tab over to the following box and select Name before selecting Find.  The FY2017 financial audit for Adair Co. will be displayed.  You can also query for a specific fiscal period by selecting Description rather than Name.  If you query by typing FY2016-2017 in the Find box and tab over to the following box and select Description before selecting Find, the query will pull up all audit contracts and financial audits for FY2017.  AC will represent audit contract's and FA will represent financial audit's. Last, if you wish to query for an audit contract for a specific district such as Adair Co., enter FY2016-2017 AC Adair Co in the Find box.  Tab over to the following box and select Name before selecting Find.  The FY2017 audit contract  for Adair Co. will be displayed.
 
For more information contact: 
Kim Carter                                                
Office of Finance and Operations                 
Division of District Support                         
300 Sower Blvd, 4th Floor                          
Frankfort, KY 40601                                   
Phone: 502-564-3846 x4440                      
kimberly.carter@education.ky.gov              
 
Nicole Vanover
Office of Finance and Operations
Divison of District Support
300 Sower Blvd, 4th Floor
Frankfort, KY 40601
Phone: 502-564-3846 x4443
 
TypeDescriptionFiscal YearTitle
pdfFY2015-2016 FA Adair Co.pdfFY2015-2016 Financial Audits
pdfFY2015-2016 FA Allen Co Rev.pdfFY2015-2016 Financial Audits
pdfFY2015-2016 FA Anchorage Ind.pdfFY2015-2016 Financial Audits
pdfFY2015-2016 FA Anderson Co.pdfFY2015-2016 Financial Audits
pdfFY2015-2016 FA Ashland Ind.pdfFY2015-2016 Financial Audits
pdfFY2015-2016 FA Augusta Ind.pdfFY2015-2016 Financial Audits
pdfFY2015-2016 FA Ballard Co Rev.pdfFY2015-2016 Financial Audits
pdfFY2015-2016 FA Barbourville Ind.pdfFY2015-2016 Financial Audits
pdfFY2015-2016 FA Bardstown Ind.pdfFY2015-2016 Financial Audits
pdfFY2015-2016 FA Barren Co Mgt Ltr.pdfFY2015-2016 Financial Audits
pdfFY2015-2016 FA Barren Co.pdfFY2015-2016 Financial Audits
pdfFY2015-2016 FA Bath Co.pdfFY2015-2016 Financial Audits
pdfFY2015-2016 FA Beechwood Ind Rev.pdfFY2015-2016 Financial Audits
pdfFY2015-2016 FA Bell Co.pdfFY2015-2016 Financial Audits
pdfFY2015-2016 FA Bellevue Ind.pdfFY2015-2016 Financial Audits
pdfFY2015-2016 FA Berea Ind.pdfFY2015-2016 Financial Audits
pdfFY2015-2016 FA Boone Co.pdfFY2015-2016 Financial Audits
pdfFY2015-2016 FA Bourbon Co.pdfFY2015-2016 Financial Audits
pdfFY2015-2016 FA Bowling Green Ind.pdfFY2015-2016 Financial Audits
pdfFY2015-2016 FA Boyd Co.pdfFY2015-2016 Financial Audits
pdfFY2015-2016 FA Boyle Co.pdfFY2015-2016 Financial Audits
pdfFY2015-2016 FA Bracken Co.pdfFY2015-2016 Financial Audits
pdfFY2015-2016 FA Breathitt Co.pdfFY2015-2016 Financial Audits
pdfFY2015-2016 FA Breckinridge Co Rev.pdfFY2015-2016 Financial Audits
pdfFY2015-2016 FA Bullitt Co Rev.pdfFY2015-2016 Financial Audits
pdfFY2015-2016 FA Burgin Ind Rev.pdfFY2015-2016 Financial Audits
pdfFY2015-2016 FA Butler Co.pdfFY2015-2016 Financial Audits
pdfFY2015-2016 FA Caldwell Co.pdfFY2015-2016 Financial Audits
pdfFY2015-2016 FA Calloway Co Rev.pdfFY2015-2016 Financial Audits
pdfFY2015-2016 FA Campbell Co.pdfFY2015-2016 Financial Audits
pdfFY2015-2016 FA Campbellsville Ind Rev.pdfFY2015-2016 Financial Audits
pdfFY2015-2016 FA Carlisle Co Rev.pdfFY2015-2016 Financial Audits
pdfFY2015-2016 FA Carroll Co.pdfFY2015-2016 Financial Audits
pdfFY2015-2016 FA Carter Co Rev.pdfFY2015-2016 Financial Audits
pdfFY2015-2016 FA Casey Co.pdfFY2015-2016 Financial Audits
pdfFY2015-2016 FA Caverna Ind.pdfFY2015-2016 Financial Audits
pdfFY2015-2016 FA Christian Co.pdfFY2015-2016 Financial Audits
pdfFY2015-2016 FA Clark Co.pdfFY2015-2016 Financial Audits
pdfFY2015-2016 FA Clay Co.pdfFY2015-2016 Financial Audits
pdfFY2015-2016 FA Clinton Co.pdfFY2015-2016 Financial Audits
pdfFY2015-2016 FA Cloverport Ind Rev.pdfFY2015-2016 Financial Audits
pdfFY2015-2016 FA Corbin Ind Rev.pdfFY2015-2016 Financial Audits
pdfFY2015-2016 FA Covington Ind.pdfFY2015-2016 Financial Audits
pdfFY2015-2016 FA Crittenden Co.pdfFY2015-2016 Financial Audits
pdfFY2015-2016 FA Cumberland Co.pdfFY2015-2016 Financial Audits
pdfFY2015-2016 FA Danville Ind.pdfFY2015-2016 Financial Audits
pdfFY2015-2016 FA Daviess Co.pdfFY2015-2016 Financial Audits
pdfFY2015-2016 FA Dawson Springs Ind.pdfFY2015-2016 Financial Audits
pdfFY2015-2016 FA Dayton Ind.pdfFY2015-2016 Financial Audits
pdfFY2015-2016 FA East Bernstadt Ind.pdfFY2015-2016 Financial Audits

  • Normal Font Size