BOYD COUNTY BOARD EDUCATION: Single Audit Reports and Findings
BOYD COUNTY BOARD EDUCATION 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, including 1 material weakness. 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; BOYD COUNTY BOARD EDUCATION is recorded in ASHLAND, Kentucky under EIN 616001260, 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 | $6,585,925 | $750,000 | KELLEY GALLOWAY SMITH GOOLSBY, PSC | 0 | MW | 2025-06-GSAFAC-0000418137 |
| 2024 | 2024-06-30 | $9,579,556 | $750,000 | KELLEY GALLOWAY SMITH GOOLSBY, PSC | 0 | — | 2024-06-GSAFAC-0000345096 |
| 2023 | 2023-06-30 | $11,722,646 | $750,000 | KELLEY GALLOWAY SMITH GOOLSBY, PSC | 0 | — | 2023-06-GSAFAC-0000006912 |
| 2022 | 2022-06-30 | $11,977,622 | $750,000 | KELLEY GALLOWAY SMITH GOOLSBY, PSC | 0 | — | 2022-06-CENSUS-0000146450 |
| 2021 | 2021-06-30 | $8,642,609 | $750,000 | KELLEY GALLOWAY SMITH GOOLSBY, PSC | 0 | — | 2021-06-CENSUS-0000146450 |
| 2020 | 2020-06-30 | $6,508,150 | $750,000 | KELLEY GALLOWAY SMITH GOOLSBY, PSC | 0 | — | 2020-06-CENSUS-0000146450 |
| 2019 | 2019-06-30 | $5,782,679 | $750,000 | KELLEY GALLOWAY SMITH GOOLSBY, PSC | 0 | — | 2019-06-CENSUS-0000146450 |
| 2018 | 2018-06-30 | $5,626,023 | $750,000 | KELLEY GALLOWAY SMITH GOOLSBY, PSC | 0 | — | 2018-06-CENSUS-0000146450 |
| 2017 | 2017-06-30 | $5,268,928 | $750,000 | KELLEY GALLOWAY SMITH GOOLSBY, PSC | 0 | SD | 2017-06-CENSUS-0000146450 |
| 2016 | 2016-06-30 | $5,088,293 | $750,000 | KELLEY GALLOWAY SMITH GOOLSBY, PSC | 0 | — | 2016-06-CENSUS-0000146450 |
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 |
|---|---|---|---|
| 93.600 | HEAD START | $2,156,842 | Yes |
| 10.555 | NATIONAL SCHOOL LUNCH PROGRAM | $1,160,612 | No |
| 84.010 | TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES | $1,033,021 | No |
| 10.553 | SCHOOL BREAKFAST PROGRAM | $388,629 | No |
| 84.027 | SPECIAL EDUCATION GRANTS TO STATES | $360,276 | No |
| 93.600 | HEAD START | $244,277 | Yes |
| 84.424 | STUDENT SUPPORT AND ACADEMIC ENRICHMENT PROGRAM | $199,980 | No |
| 10.555 | NATIONAL SCHOOL LUNCH PROGRAM | $168,262 | No |
| 10.559 | SUMMER FOOD SERVICE PROGRAM FOR CHILDREN | $167,016 | No |
| 10.555 | NATIONAL SCHOOL LUNCH PROGRAM | $161,735 | No |
| 84.010 | TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES | $136,254 | No |
| 10.553 | SCHOOL BREAKFAST PROGRAM | $63,354 | No |
| 10.558 | CHILD AND ADULT CARE FOOD PROGRAM | $57,202 | No |
| 12.630 | BASIC, APPLIED, AND ADVANCED RESEARCH IN SCIENCE AND ENGINEERING | $52,712 | No |
| 84.048 | CAREER AND TECHNICAL EDUCATION -- BASIC GRANTS TO STATES | $48,203 | No |
| 84.173 | SPECIAL EDUCATION PRESCHOOL GRANTS | $41,054 | No |
| 84.010 | TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES | $36,422 | No |
| 84.424 | STUDENT SUPPORT AND ACADEMIC ENRICHMENT PROGRAM | $28,737 | No |
| 10.579 | CHILD NUTRITION DISCRETIONARY GRANTS LIMITED AVAILABILITY | $25,000 | No |
| 10.559 | SUMMER FOOD SERVICE PROGRAM FOR CHILDREN | $17,224 | No |
| 84.010 | TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES | $9,803 | No |
| 10.646 | SUMMER ELECTRONIC BENEFIT TRANSFER PROGRAM FOR CHILDREN | $6,000 | No |
| 84.425 | EDUCATION STABILIZATION FUND | $4,762 | No |
| 84.424 | STUDENT SUPPORT AND ACADEMIC ENRICHMENT PROGRAM | $4,380 | No |
| 84.173 | SPECIAL EDUCATION PRESCHOOL GRANTS | $3,677 | 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.
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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 BOYD COUNTY BOARD EDUCATION 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. “BOYD COUNTY BOARD EDUCATION Single Audits and Findings (KY).” https://getauditradar.com/single-audits/ky/boyd-county-board-education-616001260/. Data as of 2026-09-09.