Letcher County School District: Single Audit Reports and Findings
Letcher 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; Letcher County School District is recorded in WHITESBURG, Kentucky under EIN 616001375, 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 | $16,152,330 | $750,000 | WHITE AND ASSOCIATES, PSC | 0 | — | 2025-06-GSAFAC-0000401796 |
| 2024 | 2024-06-30 | $15,564,727 | $750,000 | WHITE AND ASSOCIATES, PSC | 0 | — | 2024-06-GSAFAC-0000344817 |
| 2023 | 2023-06-30 | $8,750,773 | $750,000 | WHITE AND ASSOCIATES, PSC | 0 | — | 2023-06-GSAFAC-0000011026 |
| 2022 | 2022-06-30 | $10,305,744 | $750,000 | WHITE AND ASSOCIATES, PSC | 0 | — | 2022-06-CENSUS-0000146540 |
| 2021 | 2021-06-30 | $8,241,322 | $7,500,000 | WHITE AND ASSOCIATES, PSC | 0 | — | 2021-06-CENSUS-0000146540 |
| 2020 | 2020-06-30 | $5,467,413 | $750,000 | WHITE AND ASSOCIATES, PSC | 0 | — | 2020-06-CENSUS-0000146540 |
| 2019 | 2019-06-30 | $5,824,963 | $750,000 | WHITE AND ASSOCIATES, PSC | 0 | — | 2019-06-CENSUS-0000146540 |
| 2018 | 2018-06-30 | $5,830,480 | $750,000 | WHITE AND ASSOCIATES, PSC | 0 | — | 2018-06-CENSUS-0000146540 |
| 2017 | 2017-06-30 | $5,665,644 | $750,000 | WHITE AND ASSOCIATES, PSC | 0 | — | 2017-06-CENSUS-0000146540 |
| 2016 | 2016-06-30 | $5,872,008 | $750,000 | WHITE AND ASSOCIATES, PSC | 0 | — | 2016-06-CENSUS-0000146540 |
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 | $6,374,108 | No |
| 84.215 | INNOVATIVE APPROACHES TO LITERACY; PROMISE NEIGHBORHOODS; FULL-SERVICE COMMUNITY SCHOOLS; AND CONGRESSIONALLY DIRECTED SPENDING FOR ELEMENTARY AND SECONDARY EDUCATION COMMUNITY PROJECTS | $1,884,212 | Yes |
| 97.036 | DISASTER GRANTS - PUBLIC ASSISTANCE (PRESIDENTIALLY DECLARED DISASTERS) | $1,188,077 | No |
| 84.010 | TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES | $1,155,415 | No |
| 10.555 | NATIONAL SCHOOL LUNCH PROGRAM | $893,336 | Yes |
| 84.010 | TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES | $693,186 | No |
| 84.215 | INNOVATIVE APPROACHES TO LITERACY; PROMISE NEIGHBORHOODS; FULL-SERVICE COMMUNITY SCHOOLS; AND CONGRESSIONALLY DIRECTED SPENDING FOR ELEMENTARY AND SECONDARY EDUCATION COMMUNITY PROJECTS | $675,254 | No |
| 84.334 | GAINING EARLY AWARENESS AND READINESS FOR UNDERGRADUATE PROGRAMS | $594,634 | No |
| 10.553 | SCHOOL BREAKFAST PROGRAM | $455,806 | Yes |
| 84.027 | SPECIAL EDUCATION GRANTS TO STATES | $454,107 | No |
| 84.027 | SPECIAL EDUCATION GRANTS TO STATES | $329,911 | No |
| 10.555 | NATIONAL SCHOOL LUNCH PROGRAM | $269,744 | Yes |
| 10.553 | SCHOOL BREAKFAST PROGRAM | $143,829 | Yes |
| 84.334 | GAINING EARLY AWARENESS AND READINESS FOR UNDERGRADUATE PROGRAMS | $140,680 | No |
| 84.425 | EDUCATION STABILIZATION FUND | $119,748 | No |
| 84.002 | ADULT EDUCATION - BASIC GRANTS TO STATES | $87,501 | No |
| 10.565 | COMMODITY SUPPLEMENTAL FOOD PROGRAM | $82,250 | No |
| 10.582 | FRESH FRUIT AND VEGETABLE PROGRAM | $76,809 | Yes |
| 12.000 | ISSUE OF DEPARTMENT OF DEFENSE EXCESS EQUIPMENT | $69,339 | No |
| 84.425 | EDUCATION STABILIZATION FUND | $63,654 | No |
| 84.424 | STUDENT SUPPORT AND ACADEMIC ENRICHMENT PROGRAM | $59,048 | No |
| 84.424 | STUDENT SUPPORT AND ACADEMIC ENRICHMENT PROGRAM | $47,402 | No |
| 84.173 | SPECIAL EDUCATION PRESCHOOL GRANTS | $43,414 | No |
| 84.424 | STUDENT SUPPORT AND ACADEMIC ENRICHMENT PROGRAM | $35,078 | No |
| 10.559 | SUMMER FOOD SERVICE PROGRAM FOR CHILDREN | $33,884 | Yes |
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 Letcher 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. “Letcher County School District Single Audits and Findings (KY).” https://getauditradar.com/single-audits/ky/letcher-county-school-district-616001375/. Data as of 2026-09-09.