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 2026-11-06.
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; BOYD COUNTY BOARD EDUCATION is recorded in ASHLAND, Kentucky under EIN 616001260, 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 | $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 |
When is the next single audit due?
If BOYD COUNTY BOARD EDUCATION 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 |
|---|---|---|---|
| 93.600 | 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 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.
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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, Kentucky Single Audits 2016–2025.” https://getauditradar.com/single-audits/ky/boyd-county-board-education-616001260/. Data as of 2026-11-06.