Harlan County School District: Single Audit Reports and Findings
Harlan County School District filed 10 single audits between 2016 and 2025; the most recently observed auditor is WHITE AND 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; Harlan County School District is recorded in HARLAN, Kentucky under EIN 616001290, 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 | $10,697,132 | $750,000 | WHITE AND ASSOCIATES, PSC | 0 | — | 2025-06-GSAFAC-0000401451 |
| 2024 | 2024-06-30 | $25,941,336 | $778,240 | WHITE AND ASSOCIATES, PSC | 0 | — | 2024-06-GSAFAC-0000344581 |
| 2023 | 2023-06-30 | $16,585,930 | $750,000 | WHITE AND ASSOCIATES, PSC | 0 | — | 2023-06-GSAFAC-0000013088 |
| 2022 | 2022-06-30 | $16,824,973 | $750,000 | WHITE AND ASSOCIATES, PSC | 0 | — | 2022-06-CENSUS-0000239664 |
| 2021 | 2021-06-30 | $12,100,627 | $750,000 | WHITE AND ASSOCIATES, PSC | 0 | — | 2021-06-CENSUS-0000239664 |
| 2020 | 2020-06-30 | $8,393,020 | $750,000 | WHITE AND ASSOCIATES, PSC | 0 | — | 2020-06-CENSUS-0000239664 |
| 2019 | 2019-06-30 | $7,917,741 | $750,000 | WHITE AND ASSOCIATES, PSC | 0 | — | 2019-06-CENSUS-0000239664 |
| 2018 | 2018-06-30 | $7,337,335 | $750,000 | WHITE AND ASSOCIATES, PSC | 0 | — | 2018-06-CENSUS-0000239664 |
| 2017 | 2017-06-30 | $7,949,754 | $750,000 | WHITE AND ASSOCIATES, PSC | 0 | — | 2017-06-CENSUS-0000239664 |
| 2016 | 2016-06-30 | $8,221,929 | $750,000 | WHITE AND ASSOCIATES, PSC | 0 | — | 2016-06-CENSUS-0000239664 |
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 | $2,658,152 | No |
| 10.555 | NATIONAL SCHOOL LUNCH PROGRAM | $1,323,478 | Yes |
| 84.027 | SPECIAL EDUCATION GRANTS TO STATES | $1,090,605 | No |
| 84.010 | TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES | $780,548 | No |
| 10.553 | SCHOOL BREAKFAST PROGRAM | $770,097 | Yes |
| 84.425 | EDUCATION STABILIZATION FUND | $746,817 | No |
| 84.334 | GAINING EARLY AWARENESS AND READINESS FOR UNDERGRADUATE PROGRAMS | $546,180 | No |
| 10.555 | NATIONAL SCHOOL LUNCH PROGRAM | $367,672 | Yes |
| 84.367 | SUPPORTING EFFECTIVE INSTRUCTION STATE GRANTS (FORMERLY IMPROVING TEACHER QUALITY STATE GRANTS) | $305,661 | No |
| 10.553 | SCHOOL BREAKFAST PROGRAM | $219,938 | Yes |
| 10.565 | COMMODITY SUPPLEMENTAL FOOD PROGRAM | $202,371 | No |
| 10.579 | CHILD NUTRITION DISCRETIONARY GRANTS LIMITED AVAILABILITY | $172,490 | No |
| 84.027 | SPECIAL EDUCATION GRANTS TO STATES | $165,008 | No |
| 84.424 | STUDENT SUPPORT AND ACADEMIC ENRICHMENT PROGRAM | $161,237 | No |
| 84.215 | INNOVATIVE APPROACHES TO LITERACY; PROMISE NEIGHBORHOODS; FULL-SERVICE COMMUNITY SCHOOLS; AND CONGRESSIONALLY DIRECTED SPENDING FOR ELEMENTARY AND SECONDARY EDUCATION COMMUNITY PROJECTS | $147,603 | No |
| 84.334 | GAINING EARLY AWARENESS AND READINESS FOR UNDERGRADUATE PROGRAMS | $133,243 | No |
| 84.215 | INNOVATIVE APPROACHES TO LITERACY; PROMISE NEIGHBORHOODS; FULL-SERVICE COMMUNITY SCHOOLS; AND CONGRESSIONALLY DIRECTED SPENDING FOR ELEMENTARY AND SECONDARY EDUCATION COMMUNITY PROJECTS | $124,392 | No |
| 84.173 | SPECIAL EDUCATION PRESCHOOL GRANTS | $120,062 | No |
| 84.358 | RURAL EDUCATION | $95,912 | No |
| 10.582 | FRESH FRUIT AND VEGETABLE PROGRAM | $95,210 | Yes |
| 84.425 | EDUCATION STABILIZATION FUND | $83,785 | No |
| 12.000 | ISSUE OF DEPARTMENT OF DEFENSE EXCESS EQUIPMENT | $75,959 | No |
| 84.358 | RURAL EDUCATION | $71,194 | No |
| 84.048 | CAREER AND TECHNICAL EDUCATION -- BASIC GRANTS TO STATES | $70,088 | No |
| 84.424 | STUDENT SUPPORT AND ACADEMIC ENRICHMENT PROGRAM | $62,797 | 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 Harlan 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. “Harlan County School District Single Audits and Findings (KY).” https://getauditradar.com/single-audits/ky/harlan-county-school-district-616001290/. Data as of 2026-09-09.