BIG SANDY AREA DEVELOPMENT DISTRICT, INC.: Single Audit Reports and Findings
BIG SANDY AREA DEVELOPMENT DISTRICT, INC. filed 10 single audits between 2016 and 2025; the most recently observed auditor is KELLEY GALLOWAY SMITH GOOLSBY, PSC (2025), and the 2025 report lists 0 findings. Data as of 2026-11-06.
Data as of Nov 6, 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; BIG SANDY AREA DEVELOPMENT DISTRICT, INC. is recorded in PRESTONSBURG, Kentucky under EIN 610671002, and the Clearinghouse records it as a local government. Each report opens on the Clearinghouse itself; how to search the Federal Audit Clearinghouse explains the rest of the reporting package.
| Audit year | Fiscal year end | Federal expended | Threshold applied | Auditor observed | Findings | MW / SD | FAC report |
|---|---|---|---|---|---|---|---|
| 2025 | 2025-06-30 | $5,812,724 | $750,000 | KELLEY GALLOWAY SMITH GOOLSBY, PSC | 0 | — | 2025-06-GSAFAC-0000402073 |
| 2024 | 2024-06-30 | $5,497,238 | $750,000 | KELLEY GALLOWAY SMITH GOOLSBY, PSC | 0 | — | 2024-06-GSAFAC-0000067538 |
| 2023 | 2023-06-30 | $4,966,950 | $750,000 | KELLEY GALLOWAY SMITH GOOLSBY, PSC | 0 | — | 2023-06-GSAFAC-0000006149 |
| 2022 | 2022-06-30 | $4,726,227 | $750,000 | KELLEY GALLOWAY SMITH GOOLSBY, PSC | 0 | — | 2022-06-CENSUS-0000091989 |
| 2021 | 2021-06-30 | $7,056,657 | $750,000 | KELLEY GALLOWAY SMITH GOOLSBY, PSC | 0 | — | 2021-06-CENSUS-0000091989 |
| 2020 | 2020-06-30 | $5,257,413 | $750,000 | KELLEY GALLOWAY SMITH GOOLSBY, PSC | 0 | — | 2020-06-CENSUS-0000091989 |
| 2019 | 2019-06-30 | $4,332,029 | $750,000 | KELLEY GALLOWAY SMITH GOOLSBY, PSC | 0 | — | 2019-06-CENSUS-0000091989 |
| 2018 | 2018-06-30 | $5,080,540 | $750,000 | KELLEY GALLOWAY SMITH GOOLSBY, PSC | 0 | — | 2018-06-CENSUS-0000091989 |
| 2017 | 2017-06-30 | $4,072,243 | $750,000 | LYNETTE R. SCHINDLER, CPA, PSC | 0 | — | 2017-06-CENSUS-0000091989 |
| 2016 | 2016-06-30 | $4,297,060 | $750,000 | LYNETTE R. SCHINDLER, CPA, PSC | 0 | — | 2016-06-CENSUS-0000091989 |
When is the next single audit due?
If BIG SANDY AREA DEVELOPMENT DISTRICT, INC. is again required to have a single audit for the fiscal year ending Jun 30, 2026, the reporting package is due to the Federal Audit Clearinghouse by Mar 30, 2027 at the latest.
Whether an audit is required depends on federal awards expended in that year (the single audit threshold). The rule, 2 CFR 200.512(a): the reporting package is due within 30 calendar days after the auditee receives the auditor's report or nine months after the end of the audit period, whichever is earlier; the date above is the nine-month date, moved to Monday when it falls on a weekend. Last verified: 2026-11-15.
Which federal programs did this organization report?
From the most recent accepted report, as listed on its schedule of expenditures of federal awards (SEFA). "Major" is the designation the auditor made under 2 CFR 200.518, not ours.
| ALN | Program | Expended | Major |
|---|---|---|---|
| 93.558 | TEMPORARY ASSISTANCE FOR NEEDY FAMILIES | $2,296,397 | No |
| 93.045 | SPECIAL PROGRAMS FOR THE AGING, TITLE III, PART C, NUTRITION SERVICES | $921,779 | Yes |
| 23.002 | APPALACHIAN AREA DEVELOPMENT | $671,610 | Yes |
| 93.044 | SPECIAL PROGRAMS FOR THE AGING, TITLE III, PART B, GRANTS FOR SUPPORTIVE SERVICES AND SENIOR CENTERS | $284,372 | Yes |
| 10.561 | STATE ADMINISTRATIVE MATCHING GRANTS FOR THE SUPPLEMENTAL NUTRITION ASSISTANCE PROGRAM | $282,655 | No |
| 15.252 | ABANDONED MINE LAND RECLAMATION (AMLR) | $170,085 | No |
| 93.590 | COMMUNITY-BASED CHILD ABUSE PREVENTION GRANTS | $154,349 | No |
| 97.039 | HAZARD MITIGATION GRANT | $138,851 | No |
| 23.009 | APPALACHIAN LOCAL DEVELOPMENT DISTRICT ASSISTANCE | $135,203 | No |
| 93.053 | NUTRITION SERVICES INCENTIVE PROGRAM | $117,662 | Yes |
| 93.052 | NATIONAL FAMILY CAREGIVER SUPPORT, TITLE III, PART E | $114,638 | No |
| 66.818 | BROWNFIELDS MULTIPURPOSE, ASSESSMENT, REVOLVING LOAN FUND, AND CLEANUP COOPERATIVE AGREEMENTS | $98,376 | No |
| 11.302 | ECONOMIC DEVELOPMENT SUPPORT FOR PLANNING ORGANIZATIONS | $92,847 | No |
| 23.002 | APPALACHIAN AREA DEVELOPMENT | $75,048 | Yes |
| 23.002 | APPALACHIAN AREA DEVELOPMENT | $56,965 | Yes |
| 93.071 | MEDICARE ENROLLMENT ASSISTANCE PROGRAM | $39,990 | No |
| 93.043 | SPECIAL PROGRAMS FOR THE AGING, TITLE III, PART D, DISEASE PREVENTION AND HEALTH PROMOTION SERVICES | $36,477 | No |
| 93.779 | CENTERS FOR MEDICARE AND MEDICAID SERVICES (CMS) RESEARCH, DEMONSTRATIONS AND EVALUATIONS | $28,467 | No |
| 93.778 | MEDICAL ASSISTANCE PROGRAM | $20,375 | No |
| 14.228 | COMMUNITY DEVELOPMENT BLOCK GRANTS/STATE'S PROGRAM AND NON-ENTITLEMENT GRANTS IN HAWAII | $20,000 | No |
| 93.042 | SPECIAL PROGRAMS FOR THE AGING, TITLE VII, CHAPTER 2, LONG TERM CARE OMBUDSMAN SERVICES FOR OLDER INDIVIDUALS | $12,641 | No |
| 15.252 | ABANDONED MINE LAND RECLAMATION (AMLR) | $11,252 | No |
| 14.228 | COMMUNITY DEVELOPMENT BLOCK GRANTS/STATE'S PROGRAM AND NON-ENTITLEMENT GRANTS IN HAWAII | $7,572 | No |
| 93.439 | STATE PHYSICAL ACTIVITY AND NUTRITION (SPAN | $7,500 | No |
| 21.027 | CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS | $7,280 | No |
What findings did the auditor report?
The reference is the auditor’s; the requirement is the Compliance Supplement category the auditor selected. The finding text itself is not reproduced here; the FAC report linked above carries it in full. What the two severity levels mean: material weakness vs significant deficiency.
The most recent report lists no finding.
Form 990 and IRS registration
Form 990 "accounting fees" (Part IX line 11c) cover all accounting services reported by the organization and are not the price of an audit engagement.
Where to find the return itself, and what our Form 990 data covers: Form 990 lookup.
- Exempt under
- 501(c)(4)
- Ruling year
- 1970
- BMF release
- 2026-10-20
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 BIG SANDY AREA DEVELOPMENT DISTRICT, INC. 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. “Big Sandy Area Development District, Inc., Kentucky Single Audits.” https://getauditradar.com/single-audits/ky/big-sandy-area-development-district-inc-610671002/. Data as of 2026-11-06.