Clark County Board of Education: Single Audit Reports and Findings
Clark County Board of Education filed 10 single audits between 2016 and 2025; the most recently observed auditor is Patrick & Associates, LLC (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; Clark County Board of Education is recorded in WINCHESTER, Kentucky under EIN 616001382, and the Clearinghouse records it as a organization.
| Audit year | Fiscal year end | Federal expended | Threshold applied | Auditor observed | Findings | MW / SD | FAC report |
|---|---|---|---|---|---|---|---|
| 2025 | 2025-06-30 | $10,357,149 | $750,000 | Patrick & Associates, LLC | 0 | — | 2025-06-GSAFAC-0000388754 |
| 2024 | 2024-06-30 | $15,288,944 | $750,000 | Patrick & Associates, LLC | 0 | — | 2024-06-GSAFAC-0000066163 |
| 2023 | 2023-06-30 | $13,963,227 | $750,000 | Patrick & Associates, LLC | 0 | MW | 2023-06-GSAFAC-0000006818 |
| 2022 | 2022-06-30 | $20,010,815 | $750,000 | SUMMERS, MCCRARY & SPARKS, PSC | 3 | SD | 2022-06-CENSUS-0000146477 |
| 2021 | 2021-06-30 | $10,695,263 | $750,000 | SUMMERS, MCCRARY & SPARKS, PSC | 0 | — | 2021-06-CENSUS-0000146477 |
| 2020 | 2020-06-30 | $6,224,303 | $750,000 | SUMMERS, MCCRARY & SPARKS, PSC | 0 | — | 2020-06-CENSUS-0000146477 |
| 2019 | 2019-06-30 | $7,489,758 | $750,000 | SUMMERS, MCCRARY & SPARKS, PSC | 0 | — | 2019-06-CENSUS-0000146477 |
| 2018 | 2018-06-30 | $6,158,199 | $750,000 | SUMMERS, MCCRARY & SPARKS, PSC | 0 | — | 2018-06-CENSUS-0000146477 |
| 2017 | 2017-06-30 | $5,853,214 | $750,000 | SUMMERS, MCCRARY & SPARKS, PSC | 0 | — | 2017-06-CENSUS-0000146477 |
| 2016 | 2016-06-30 | $5,395,843 | $750,000 | SUMMERS, MCCRARY & SPARKS, PSC | 0 | — | 2016-06-CENSUS-0000146477 |
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 |
|---|---|---|---|
| 10.555 | NATIONAL SCHOOL LUNCH PROGRAM | $2,158,774 | No |
| 84.010 | TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES | $1,659,405 | Yes |
| 84.027 | SPECIAL EDUCATION GRANTS TO STATES | $1,354,095 | No |
| 10.553 | SCHOOL BREAKFAST PROGRAM | $1,079,868 | No |
| 10.555 | NATIONAL SCHOOL LUNCH PROGRAM | $558,744 | No |
| 84.425 | EDUCATION STABILIZATION FUND | $508,101 | No |
| 10.555 | NATIONAL SCHOOL LUNCH PROGRAM | $351,126 | No |
| 84.424 | STUDENT SUPPORT AND ACADEMIC ENRICHMENT PROGRAM | $310,217 | No |
| 10.553 | SCHOOL BREAKFAST PROGRAM | $287,241 | No |
| 84.367 | SUPPORTING EFFECTIVE INSTRUCTION STATE GRANTS (FORMERLY IMPROVING TEACHER QUALITY STATE GRANTS) | $235,866 | No |
| 84.367 | SUPPORTING EFFECTIVE INSTRUCTION STATE GRANTS (FORMERLY IMPROVING TEACHER QUALITY STATE GRANTS) | $235,110 | No |
| 84.215 | INNOVATIVE APPROACHES TO LITERACY; PROMISE NEIGHBORHOODS; FULL-SERVICE COMMUNITY SCHOOLS; AND CONGRESSIONALLY DIRECTED SPENDING FOR ELEMENTARY AND SECONDARY EDUCATION COMMUNITY PROJECTS | $224,869 | No |
| 10.559 | SUMMER FOOD SERVICE PROGRAM FOR CHILDREN | $152,104 | No |
| 84.010 | TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES | $142,353 | Yes |
| 84.011 | MIGRANT EDUCATION STATE GRANT PROGRAM | $124,460 | No |
| 84.010 | TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES | $116,683 | Yes |
| 84.425 | EDUCATION STABILIZATION FUND | $116,041 | No |
| 10.582 | FRESH FRUIT AND VEGETABLE PROGRAM | $115,976 | No |
| 84.424 | STUDENT SUPPORT AND ACADEMIC ENRICHMENT PROGRAM | $112,748 | No |
| 12.000 | ISSUE OF DEPARTMENT OF DEFENSE EXCESS EQUIPMENT | $91,924 | No |
| 10.558 | CHILD AND ADULT CARE FOOD PROGRAM | $69,596 | No |
| 84.173 | SPECIAL EDUCATION PRESCHOOL GRANTS | $61,388 | No |
| 84.048 | CAREER AND TECHNICAL EDUCATION -- BASIC GRANTS TO STATES | $41,509 | No |
| 84.027 | SPECIAL EDUCATION GRANTS TO STATES | $40,553 | No |
| 84.048 | CAREER AND TECHNICAL EDUCATION -- BASIC GRANTS TO STATES | $28,902 | 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 Clark County Board of 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. “Clark County Board of Education Single Audits and Findings (KY).” https://getauditradar.com/single-audits/ky/clark-county-board-of-education-616001382/. Data as of 2026-09-09.