Harlan Independent School District: Single Audit Reports and Findings
Harlan Independent School District filed 9 single audits between 2017 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 Independent School District is recorded in HARLAN, Kentucky under EIN 616001289, 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 | $2,539,829 | $750,000 | WHITE AND ASSOCIATES, PSC | 0 | — | 2025-06-GSAFAC-0000401508 |
| 2024 | 2024-06-30 | $3,748,944 | $750,000 | WHITE AND ASSOCIATES, PSC | 0 | — | 2024-06-GSAFAC-0000344778 |
| 2023 | 2023-06-30 | $2,713,130 | $750,000 | WHITE AND ASSOCIATES, PSC | 0 | — | 2023-06-GSAFAC-0000013094 |
| 2022 | 2022-06-30 | $2,878,675 | $750,000 | WHITE & ASSOCIATES, PSC | 0 | — | 2022-06-CENSUS-0000240293 |
| 2021 | 2021-06-30 | $2,256,052 | $750,000 | WHITE & ASSOCIATES, PSC | 0 | — | 2021-06-CENSUS-0000240293 |
| 2020 | 2020-06-30 | $1,431,337 | $750,000 | WHITE & ASSOCIATES, PSC | 0 | — | 2020-06-CENSUS-0000240293 |
| 2019 | 2019-06-30 | $1,221,987 | $750,000 | BARRY D. DAULTON, CPA, PSC | 0 | — | 2019-06-CENSUS-0000240293 |
| 2018 | 2018-06-30 | $1,017,515 | $750,000 | BARRY D. DAULTON, CPA, PSC | 0 | — | 2018-06-CENSUS-0000240293 |
| 2017 | 2017-06-30 | $863,501 | $750,000 | CLOYD & ASSOCIATES, PSC | 0 | — | 2017-06-CENSUS-0000240293 |
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 |
|---|---|---|---|
| 84.425 | EDUCATION STABILIZATION FUND | $399,592 | No |
| 10.555 | NATIONAL SCHOOL LUNCH PROGRAM | $345,544 | Yes |
| 84.334 | GAINING EARLY AWARENESS AND READINESS FOR UNDERGRADUATE PROGRAMS | $332,524 | No |
| 84.010 | TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES | $311,526 | No |
| 84.027 | SPECIAL EDUCATION GRANTS TO STATES | $226,573 | No |
| 10.553 | SCHOOL BREAKFAST PROGRAM | $151,142 | Yes |
| 10.555 | NATIONAL SCHOOL LUNCH PROGRAM | $102,872 | Yes |
| 84.287 | TWENTY-FIRST CENTURY COMMUNITY LEARNING CENTERS | $100,000 | No |
| 84.215 | INNOVATIVE APPROACHES TO LITERACY; PROMISE NEIGHBORHOODS; FULL-SERVICE COMMUNITY SCHOOLS; AND CONGRESSIONALLY DIRECTED SPENDING FOR ELEMENTARY AND SECONDARY EDUCATION COMMUNITY PROJECTS | $98,481 | No |
| 84.010 | TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES | $94,398 | No |
| 84.334 | GAINING EARLY AWARENESS AND READINESS FOR UNDERGRADUATE PROGRAMS | $72,266 | No |
| 10.553 | SCHOOL BREAKFAST PROGRAM | $47,340 | Yes |
| 10.565 | COMMODITY SUPPLEMENTAL FOOD PROGRAM | $44,251 | No |
| 84.215 | INNOVATIVE APPROACHES TO LITERACY; PROMISE NEIGHBORHOODS; FULL-SERVICE COMMUNITY SCHOOLS; AND CONGRESSIONALLY DIRECTED SPENDING FOR ELEMENTARY AND SECONDARY EDUCATION COMMUNITY PROJECTS | $37,708 | No |
| 84.425 | EDUCATION STABILIZATION FUND | $32,487 | No |
| 84.424 | STUDENT SUPPORT AND ACADEMIC ENRICHMENT PROGRAM | $31,721 | No |
| 84.367 | SUPPORTING EFFECTIVE INSTRUCTION STATE GRANTS (FORMERLY IMPROVING TEACHER QUALITY STATE GRANTS) | $30,280 | No |
| 84.358 | RURAL EDUCATION | $21,552 | No |
| 84.173 | SPECIAL EDUCATION PRESCHOOL GRANTS | $15,767 | No |
| 84.424 | STUDENT SUPPORT AND ACADEMIC ENRICHMENT PROGRAM | $14,682 | No |
| 84.425 | EDUCATION STABILIZATION FUND | $14,207 | No |
| 84.287 | TWENTY-FIRST CENTURY COMMUNITY LEARNING CENTERS | $2,677 | No |
| 84.425 | EDUCATION STABILIZATION FUND | $2,505 | No |
| 84.425 | EDUCATION STABILIZATION FUND | $2,385 | No |
| 84.367 | SUPPORTING EFFECTIVE INSTRUCTION STATE GRANTS (FORMERLY IMPROVING TEACHER QUALITY STATE GRANTS) | $2,162 | 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 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. “Harlan Independent School District Single Audits.” https://getauditradar.com/single-audits/ky/harlan-independent-school-district-616001289/. Data as of 2026-09-09.