ELLIOTT COUNTY BOARD OF EDUCATION: Single Audit Reports and Findings
ELLIOTT COUNTY BOARD OF 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. 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; ELLIOTT COUNTY BOARD OF EDUCATION is recorded in SANDY HOOK, Kentucky under EIN 616001354, 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 | $1,961,122 | $750,000 | KELLEY GALLOWAY SMITH GOOLSBY, PSC | 0 | — | 2025-06-GSAFAC-0000398032 |
| 2024 | 2024-06-30 | $3,483,974 | $750,000 | WHITE AND ASSOCIATES, PSC | 0 | — | 2024-06-GSAFAC-0000066211 |
| 2023 | 2023-06-30 | $4,853,054 | $750,000 | WHITE AND ASSOCIATES, PSC | 0 | — | 2023-06-GSAFAC-0000012664 |
| 2022 | 2022-06-30 | $3,286,961 | $750,000 | WHITE AND ASSOCIATES, PSC | 0 | — | 2022-06-CENSUS-0000146485 |
| 2021 | 2021-06-30 | $2,169,352 | $750,000 | WHITE AND ASSOCIATES, PSC | 0 | — | 2021-06-CENSUS-0000146485 |
| 2020 | 2020-06-30 | $1,687,813 | $750,000 | WHITE AND ASSOCIATES, PSC | 0 | — | 2020-06-CENSUS-0000146485 |
| 2019 | 2019-06-30 | $1,785,391 | $750,000 | WHITE AND ASSOCIATES, PSC | 0 | — | 2019-06-CENSUS-0000146485 |
| 2018 | 2018-06-30 | $1,715,806 | $750,000 | WHITE AND ASSOCIATES, PSC | 2 | SD | 2018-06-CENSUS-0000146485 |
| 2017 | 2017-06-30 | $1,827,990 | $750,000 | WHITE AND ASSOCIATES, PSC | 0 | — | 2017-06-CENSUS-0000146485 |
| 2016 | 2016-06-30 | $1,693,614 | $750,000 | WHITE AND ASSOCIATES, PSC | 0 | — | 2016-06-CENSUS-0000146485 |
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 | $469,024 | No |
| 10.555 | NATIONAL SCHOOL LUNCH PROGRAM | $385,266 | Yes |
| 84.027 | SPECIAL EDUCATION GRANTS TO STATES | $304,861 | No |
| 10.553 | SCHOOL BREAKFAST PROGRAM | $205,596 | Yes |
| 84.010 | TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES | $165,447 | No |
| 10.555 | NATIONAL SCHOOL LUNCH PROGRAM | $67,417 | Yes |
| 10.555 | NATIONAL SCHOOL LUNCH PROGRAM | $66,129 | Yes |
| 84.367 | SUPPORTING EFFECTIVE INSTRUCTION STATE GRANTS (FORMERLY IMPROVING TEACHER QUALITY STATE GRANTS) | $50,905 | No |
| 84.424 | STUDENT SUPPORT AND ACADEMIC ENRICHMENT PROGRAM | $47,398 | No |
| 10.553 | SCHOOL BREAKFAST PROGRAM | $35,142 | Yes |
| 12.000 | ISSUE OF DEPARTMENT OF DEFENSE EXCESS EQUIPMENT | $33,263 | No |
| 84.358 | RURAL EDUCATION | $32,182 | No |
| 84.367 | SUPPORTING EFFECTIVE INSTRUCTION STATE GRANTS (FORMERLY IMPROVING TEACHER QUALITY STATE GRANTS) | $28,989 | No |
| 10.582 | FRESH FRUIT AND VEGETABLE PROGRAM | $27,192 | Yes |
| 84.173 | SPECIAL EDUCATION PRESCHOOL GRANTS | $20,507 | No |
| 84.425 | EDUCATION STABILIZATION FUND | $16,740 | No |
| 84.048 | CAREER AND TECHNICAL EDUCATION -- BASIC GRANTS TO STATES | $16,267 | No |
| 84.424 | STUDENT SUPPORT AND ACADEMIC ENRICHMENT PROGRAM | $5,269 | No |
| 10.582 | FRESH FRUIT AND VEGETABLE PROGRAM | $2,732 | Yes |
| 10.559 | SUMMER FOOD SERVICE PROGRAM FOR CHILDREN | $2,625 | Yes |
| 84.048 | CAREER AND TECHNICAL EDUCATION -- BASIC GRANTS TO STATES | $2,120 | No |
| 10.560 | STATE ADMINISTRATIVE EXPENSES FOR CHILD NUTRITION | $1,387 | No |
| 10.559 | SUMMER FOOD SERVICE PROGRAM FOR CHILDREN | $277 | Yes |
| 84.425 | EDUCATION STABILIZATION FUND | $-25,613 | 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.
Read next
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 ELLIOTT 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. “ELLIOTT COUNTY BOARD OF EDUCATION Single Audits and Findings (KY).” https://getauditradar.com/single-audits/ky/elliott-county-board-of-education-616001354/. Data as of 2026-09-09.