BEREA INDEPENDENT SCHOOL DISTRICT: Single Audit Reports and Findings
BEREA INDEPENDENT SCHOOL DISTRICT filed 10 single audits between 2016 and 2025; the most recently observed auditor is DENISE M KEENE CPA (2025), and the 2025 report lists 0 findings. Data as of 2026-09-09.
Data as of Sep 9, 2026 · Source: Federal Audit Clearinghouse (public data)
Single audits by year
One row per audit year as the Federal Audit Clearinghouse accepted it. The auditor named is the one observed on that filing; BEREA INDEPENDENT SCHOOL DISTRICT is recorded in BEREA, Kentucky under EIN 610905658, and the Clearinghouse records it as a local government.
| Audit year | Fiscal year end | Federal expended | Threshold applied | Auditor observed | Findings | MW / SD | FAC report |
|---|---|---|---|---|---|---|---|
| 2025 | 2025-06-30 | $2,510,008 | $750,000 | DENISE M KEENE CPA | 0 | — | 2025-06-GSAFAC-0000405807 |
| 2024 | 2024-06-30 | $3,064,133 | $750,000 | SUMMERS, MCCRARY & SPARKS, PSC | 0 | — | 2024-06-GSAFAC-0000068595 |
| 2023 | 2023-06-30 | $3,761,097 | $750,000 | SUMMERS, MCCRARY & SPARKS, PSC | 0 | — | 2023-06-GSAFAC-0000008544 |
| 2022 | 2022-06-30 | $4,360,615 | $750,000 | SUMMERS, MCCRARY & SPARKS, PSC | 0 | — | 2022-06-CENSUS-0000146551 |
| 2021 | 2021-06-30 | $2,866,878 | $750,000 | SUMMERS, MCCRARY & SPARKS, PSC | 0 | — | 2021-06-CENSUS-0000146551 |
| 2020 | 2020-06-30 | $2,806,232 | $750,000 | SUMMERS, MCCRARY & SPARKS, PSC | 0 | — | 2020-06-CENSUS-0000146551 |
| 2019 | 2019-06-30 | $2,465,156 | $750,000 | SUMMERS, MCCRARY & SPARKS, PSC | 0 | — | 2019-06-CENSUS-0000146551 |
| 2018 | 2018-06-30 | $2,670,783 | $750,000 | SUMMERS, MCCRARY & SPARKS, PSC | 0 | — | 2018-06-CENSUS-0000146551 |
| 2017 | 2017-06-30 | $2,032,990 | $750,000 | SUMMERS, MCCRARY & SPARKS, PSC | 0 | — | 2017-06-CENSUS-0000146551 |
| 2016 | 2016-06-30 | $1,781,710 | $750,000 | SUMMERS, MCCRARY & SPARKS, PSC | 0 | — | 2016-06-CENSUS-0000146551 |
Which federal programs did this organization report?
From the most recent accepted report. "Major" is the designation the auditor made under 2 CFR 200.518, not ours.
| ALN | Program | Expended | Major |
|---|---|---|---|
| 84.010 | TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES | $674,444 | Yes |
| 10.555 | NATIONAL SCHOOL LUNCH PROGRAM | $492,542 | No |
| 84.334 | GAINING EARLY AWARENESS AND READINESS FOR UNDERGRADUATE PROGRAMS | $400,603 | Yes |
| 84.184 | SCHOOL SAFELY NATIONAL ACTIVITIES | $248,633 | No |
| 84.027 | SPECIAL EDUCATION GRANTS TO STATES | $209,328 | No |
| 10.553 | SCHOOL BREAKFAST PROGRAM | $148,290 | No |
| 84.425 | EDUCATION STABILIZATION FUND | $105,594 | No |
| 84.425 | EDUCATION STABILIZATION FUND | $48,816 | No |
| 84.367 | SUPPORTING EFFECTIVE INSTRUCTION STATE GRANTS (FORMERLY IMPROVING TEACHER QUALITY STATE GRANTS) | $47,372 | No |
| 84.192 | ADULT EDUCATION_LITERACY TRAINING FOR HOMELESS ADULTS | $39,771 | No |
| 84.358 | RURAL EDUCATION | $34,802 | No |
| 10.555 | NATIONAL SCHOOL LUNCH PROGRAM | $33,126 | No |
| 84.173 | SPECIAL EDUCATION PRESCHOOL GRANTS | $18,865 | No |
| 84.424 | STUDENT SUPPORT AND ACADEMIC ENRICHMENT PROGRAM | $17,566 | No |
| 84.048 | CAREER AND TECHNICAL EDUCATION -- BASIC GRANTS TO STATES | $16,642 | No |
| 10.560 | STATE ADMINISTRATIVE EXPENSES FOR CHILD NUTRITION | $3,313 | No |
| 84.425 | EDUCATION STABILIZATION FUND | $1,645 | No |
| 93.079 | COOPERATIVE AGREEMENTS TO PROMOTE ADOLESCENT HEALTH THROUGH SCHOOL-BASED HIV/STD PREVENTION AND SCHOOL-BASED SURVEILLANCE | $150 | No |
| 93.575 | CHILD CARE AND DEVELOPMENT BLOCK GRANT | $-31,494 | No |
What findings did the auditor report?
The reference and the requirement letter are the ones the auditor used. The finding text itself is not reproduced here; the FAC report linked above carries it in full.
The most recent report lists no finding.
Read next
How we computed this
Every row comes from the Federal Audit Clearinghouse record named beside it, one report per audit year, with a resubmission superseding the filing it replaces. The auditor is the one named on that filing — it is not a statement about who audits BEREA INDEPENDENT SCHOOL DISTRICT now. Form 990 figures come from the IRS e-filed return named by its object id. This page exists because the organization filed at least two single audits, or one with a finding.
Cite this page
AuditRadar. “BEREA INDEPENDENT SCHOOL DISTRICT Single Audits and Findings (KY).” https://getauditradar.com/single-audits/ky/berea-independent-school-district-610905658/. Data as of 2026-09-09.