Breathitt County School District: Single Audit Reports and Findings
Breathitt County School District filed 10 single audits between 2016 and 2025; the most recently observed auditor is CLOYD & ASSOCIATES, PSC (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; Breathitt County School District is recorded in JACKSON, Kentucky under EIN 616001304, 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 | $8,105,552 | $750,000 | CLOYD & ASSOCIATES, PSC | 0 | — | 2025-06-GSAFAC-0000390833 |
| 2024 | 2024-06-30 | $10,418,073 | $750,000 | RFH, PLLC | 0 | SD | 2024-06-GSAFAC-0000065907 |
| 2023 | 2023-06-30 | $9,202,472 | $750,000 | RFH, PLLC | 0 | — | 2023-06-GSAFAC-0000009246 |
| 2022 | 2022-06-30 | $8,639,822 | $750,000 | RFH, PLLC | 0 | — | 2022-06-CENSUS-0000185921 |
| 2021 | 2021-06-30 | $6,587,091 | $750,000 | RFH, PLLC | 1 | SD | 2021-06-CENSUS-0000185921 |
| 2020 | 2020-06-30 | $4,387,627 | $750,000 | RFH, PLLC | 0 | — | 2020-06-CENSUS-0000185921 |
| 2019 | 2019-06-30 | $4,918,168 | $750,000 | RFH, PLLC | 0 | — | 2019-06-CENSUS-0000185921 |
| 2018 | 2018-06-30 | $3,964,009 | $750,000 | CLOYD & ASSOCIATES, PSC | 0 | — | 2018-06-CENSUS-0000185921 |
| 2017 | 2017-06-30 | $4,245,359 | $750,000 | CLOYD & ASSOCIATES, PSC | 0 | — | 2017-06-CENSUS-0000185921 |
| 2016 | 2016-06-30 | $4,227,364 | $750,000 | CLOYD & ASSOCIATES, PSC | 0 | — | 2016-06-CENSUS-0000185921 |
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 | $1,961,943 | Yes |
| 84.215 | INNOVATIVE APPROACHES TO LITERACY; PROMISE NEIGHBORHOODS; FULL-SERVICE COMMUNITY SCHOOLS; AND CONGRESSIONALLY DIRECTED SPENDING FOR ELEMENTARY AND SECONDARY EDUCATION COMMUNITY PROJECTS | $994,589 | Yes |
| 10.555 | NATIONAL SCHOOL LUNCH PROGRAM | $860,952 | No |
| 84.425 | EDUCATION STABILIZATION FUND | $559,057 | No |
| 84.010 | TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES | $522,519 | Yes |
| 84.027 | SPECIAL EDUCATION GRANTS TO STATES | $483,698 | No |
| 10.553 | SCHOOL BREAKFAST PROGRAM | $445,343 | No |
| 84.334 | GAINING EARLY AWARENESS AND READINESS FOR UNDERGRADUATE PROGRAMS | $333,459 | No |
| 84.027 | SPECIAL EDUCATION GRANTS TO STATES | $331,591 | No |
| 10.559 | SUMMER FOOD SERVICE PROGRAM FOR CHILDREN | $181,749 | No |
| 84.367 | SUPPORTING EFFECTIVE INSTRUCTION STATE GRANTS (FORMERLY IMPROVING TEACHER QUALITY STATE GRANTS) | $145,913 | No |
| 97.036 | DISASTER GRANTS - PUBLIC ASSISTANCE (PRESIDENTIALLY DECLARED DISASTERS) | $134,537 | No |
| 84.367 | SUPPORTING EFFECTIVE INSTRUCTION STATE GRANTS (FORMERLY IMPROVING TEACHER QUALITY STATE GRANTS) | $129,103 | No |
| 84.424 | STUDENT SUPPORT AND ACADEMIC ENRICHMENT PROGRAM | $118,799 | No |
| 84.425 | EDUCATION STABILIZATION FUND | $96,648 | No |
| 10.555 | NATIONAL SCHOOL LUNCH PROGRAM | $95,361 | No |
| 84.173 | SPECIAL EDUCATION PRESCHOOL GRANTS | $82,587 | No |
| 84.173 | SPECIAL EDUCATION PRESCHOOL GRANTS | $79,926 | No |
| 84.010 | TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES | $68,889 | Yes |
| 84.424 | STUDENT SUPPORT AND ACADEMIC ENRICHMENT PROGRAM | $65,750 | No |
| 10.582 | FRESH FRUIT AND VEGETABLE PROGRAM | $63,845 | No |
| 84.334 | GAINING EARLY AWARENESS AND READINESS FOR UNDERGRADUATE PROGRAMS | $59,285 | No |
| 84.358 | RURAL EDUCATION | $52,778 | No |
| 84.358 | RURAL EDUCATION | $43,082 | No |
| 84.371 | COMPREHENSIVE LITERACY DEVELOPMENT | $38,110 | 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 Breathitt County 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. “Breathitt County School District Single Audits and Findings (KY).” https://getauditradar.com/single-audits/ky/breathitt-county-school-district-616001304/. Data as of 2026-09-09.