Clark County Board of Education: Single Audit Reports and Findings
Clark County Board of Education's most recent single audit in the Federal Audit Clearinghouse covers fiscal year 2025, accepted February 10, 2026; the auditor observed on that filing is Patrick & Associates, LLC. It reported no findings. 10 filings from 2016 to 2025 are on record. 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; Clark County Board of Education is recorded in WINCHESTER, Kentucky under EIN 616001382, and the Clearinghouse records it as a organization. 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 | Opinion | Findings | MW / SD | FAC report |
|---|---|---|---|---|---|---|---|---|
| 2025 | 2025-06-30 | $10,357,149 | $750,000 | Patrick & Associates, LLC | Unmodified | 0 | — | 2025-06-GSAFAC-0000388754 |
| 2024 | 2024-06-30 | $15,288,944 | $750,000 | Patrick & Associates, LLC | Unmodified | 0 | — | 2024-06-GSAFAC-0000066163 |
| 2023 | 2023-06-30 | $13,963,227 | $750,000 | Patrick & Associates, LLC | Adverse / Not on a GAAP basis | 0 | MW | 2023-06-GSAFAC-0000006818 |
| 2022 | 2022-06-30 | $20,010,815 | $750,000 | Summers, Mccrary & Sparks, PSC | Unmodified | 2 | SD | 2022-06-CENSUS-0000146477 |
| 2021 | 2021-06-30 | $10,695,263 | $750,000 | Summers, Mccrary & Sparks, PSC | Unmodified | 0 | — | 2021-06-CENSUS-0000146477 |
| 2020 | 2020-06-30 | $6,224,303 | $750,000 | Summers, Mccrary & Sparks, PSC | Unmodified | 0 | — | 2020-06-CENSUS-0000146477 |
| 2019 | 2019-06-30 | $7,489,758 | $750,000 | Summers, Mccrary & Sparks, PSC | Unmodified | 0 | — | 2019-06-CENSUS-0000146477 |
| 2018 | 2018-06-30 | $6,158,199 | $750,000 | Summers, Mccrary & Sparks, PSC | Unmodified | 0 | — | 2018-06-CENSUS-0000146477 |
| 2017 | 2017-06-30 | $5,853,214 | $750,000 | Summers, Mccrary & Sparks, PSC | Unmodified | 0 | — | 2017-06-CENSUS-0000146477 |
| 2016 | 2016-06-30 | $5,395,843 | $750,000 | Summers, Mccrary & Sparks, PSC | Unmodified | 0 | — | 2016-06-CENSUS-0000146477 |
When is the next single audit due?
If Clark County Board of 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 |
|---|---|---|---|
| 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 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 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, Kentucky Single Audit FY2025.” https://getauditradar.com/single-audits/ky/clark-county-board-of-education-616001382/. Data as of 2026-11-06.