FRANKFORT INDEPENDENT SCHOOL DISTRICT: Single Audit Reports and Findings
FRANKFORT INDEPENDENT SCHOOL DISTRICT 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; FRANKFORT INDEPENDENT SCHOOL DISTRICT is recorded in FRANKFORT, Kentucky under EIN 616001407, 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 | $2,151,878 | $750,000 | KELLEY GALLOWAY SMITH GOOLSBY, PSC | 0 | — | 2025-06-GSAFAC-0000390001 |
| 2024 | 2024-06-30 | $2,201,418 | $750,000 | KELLEY GALLOWAY SMITH GOOLSBY, PSC | 0 | MW | 2024-06-GSAFAC-0000345273 |
| 2023 | 2023-06-30 | $2,712,397 | $750,000 | RFH, PLLC | 6 | MW | 2023-06-GSAFAC-0000023111 |
| 2022 | 2022-06-30 | $3,909,047 | $750,000 | RFH, PLLC | 1 | MW | 2022-06-CENSUS-0000146490 |
| 2021 | 2021-06-30 | $3,057,825 | $750,000 | BARNES DENNIG & CO., LTD. | 0 | — | 2021-06-CENSUS-0000146490 |
| 2020 | 2020-06-30 | $1,555,708 | $750,000 | BARNES DENNIG & CO., LTD. | 0 | — | 2020-06-CENSUS-0000146490 |
| 2019 | 2019-06-30 | $1,514,699 | $750,000 | SUMMERS, MCCRARY & SPARKS, PSC | 0 | — | 2019-06-CENSUS-0000146490 |
| 2018 | 2018-06-30 | $1,461,957 | $750,000 | SUMMERS, MCCRARY & SPARKS, PSC | 0 | — | 2018-06-CENSUS-0000146490 |
| 2017 | 2017-06-30 | $1,408,759 | $750,000 | WHITE AND COMPANY, PSC | 0 | — | 2017-06-CENSUS-0000146490 |
| 2016 | 2016-06-30 | $1,048,749 | $750,000 | WHITE AND COMPANY, PSC | 0 | — | 2016-06-CENSUS-0000146490 |
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 | $353,348 | Yes |
| 84.010 | TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES | $300,476 | No |
| 84.027 | SPECIAL EDUCATION GRANTS TO STATES | $242,477 | No |
| 10.559 | SUMMER FOOD SERVICE PROGRAM FOR CHILDREN | $192,435 | Yes |
| 10.553 | SCHOOL BREAKFAST PROGRAM | $136,265 | Yes |
| 10.555 | NATIONAL SCHOOL LUNCH PROGRAM | $124,546 | Yes |
| 84.010 | TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES | $124,347 | No |
| 10.559 | SUMMER FOOD SERVICE PROGRAM FOR CHILDREN | $123,630 | Yes |
| 10.579 | CHILD NUTRITION DISCRETIONARY GRANTS LIMITED AVAILABILITY | $118,262 | No |
| 84.027 | SPECIAL EDUCATION GRANTS TO STATES | $54,359 | No |
| 93.575 | CHILD CARE AND DEVELOPMENT BLOCK GRANT | $51,167 | No |
| 10.555 | NATIONAL SCHOOL LUNCH PROGRAM | $48,472 | Yes |
| 10.555 | NATIONAL SCHOOL LUNCH PROGRAM | $44,091 | Yes |
| 84.368 | COMPETITIVE GRANTS FOR STATE ASSESSMENTS | $43,114 | No |
| 10.559 | SUMMER FOOD SERVICE PROGRAM FOR CHILDREN | $34,689 | Yes |
| 84.367 | SUPPORTING EFFECTIVE INSTRUCTION STATE GRANTS (FORMERLY IMPROVING TEACHER QUALITY STATE GRANTS) | $33,152 | No |
| 84.358 | RURAL EDUCATION | $31,701 | No |
| 84.424 | STUDENT SUPPORT AND ACADEMIC ENRICHMENT PROGRAM | $28,518 | No |
| 84.424 | STUDENT SUPPORT AND ACADEMIC ENRICHMENT PROGRAM | $25,110 | No |
| 84.173 | SPECIAL EDUCATION PRESCHOOL GRANTS | $24,391 | No |
| 10.575 | FARM TO SCHOOL GRANT PROGRAM | $18,212 | No |
| 84.048 | CAREER AND TECHNICAL EDUCATION -- BASIC GRANTS TO STATES | $10,978 | No |
| 84.367 | SUPPORTING EFFECTIVE INSTRUCTION STATE GRANTS (FORMERLY IMPROVING TEACHER QUALITY STATE GRANTS) | $9,351 | No |
| 10.185 | LOCAL FOOD FOR SCHOOLS COOPERATIVE AGREEMENT PROGRAM | $8,952 | No |
| 84.425 | EDUCATION STABILIZATION FUND | $8,561 | 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 FRANKFORT INDEPENDENT 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. “FRANKFORT INDEPENDENT SCHOOL DISTRICT Single Audits.” https://getauditradar.com/single-audits/ky/frankfort-independent-school-district-616001407/. Data as of 2026-09-09.