LEWIS COUNTY SCHOOL DISTRICT: Single Audit Reports and Findings
LEWIS COUNTY 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; LEWIS COUNTY SCHOOL DISTRICT is recorded in VANCEBURG, Kentucky under EIN 616001370, 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 | $4,708,778 | $750,000 | KELLEY GALLOWAY SMITH GOOLSBY, PSC | 0 | — | 2025-06-GSAFAC-0000394694 |
| 2024 | 2024-06-30 | $7,709,313 | $750,000 | KELLEY GALLOWAY SMITH GOOLSBY, PSC | 0 | — | 2024-06-GSAFAC-0000065299 |
| 2023 | 2023-06-30 | $8,882,729 | $750,000 | KELLEY GALLOWAY SMITH GOOLSBY, PSC | 0 | — | 2023-06-GSAFAC-0000011526 |
| 2022 | 2022-06-30 | $5,798,920 | $750,000 | KELLEY GALLOWAY SMITH GOOLSBY, PSC | 0 | — | 2022-06-CENSUS-0000146541 |
| 2021 | 2021-06-30 | $6,408,139 | $750,000 | KELLEY GALLOWAY SMITH GOOLSBY, PSC | 0 | — | 2021-06-CENSUS-0000146541 |
| 2020 | 2020-06-30 | $4,277,584 | $750,000 | KELLEY GALLOWAY SMITH GOOLSBY, PSC | 0 | — | 2020-06-CENSUS-0000146541 |
| 2019 | 2019-06-30 | $3,849,965 | $750,000 | KELLEY GALLOWAY SMITH GOOLSBY, PSC | 0 | — | 2019-06-CENSUS-0000146541 |
| 2018 | 2018-06-30 | $3,735,086 | $750,000 | KELLEY GALLOWAY SMITH GOOLSBY, PSC | 0 | — | 2018-06-CENSUS-0000146541 |
| 2017 | 2017-06-30 | $3,758,708 | $750,000 | KELLEY GALLOWAY SMITH GOOLSBY, PSC | 0 | — | 2017-06-CENSUS-0000146541 |
| 2016 | 2016-06-30 | $3,480,460 | $750,000 | KELLEY GALLOWAY SMITH GOOLSBY, PSC | 0 | — | 2016-06-CENSUS-0000146541 |
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 | $957,526 | Yes |
| 10.555 | NATIONAL SCHOOL LUNCH PROGRAM | $901,956 | Yes |
| 84.027 | SPECIAL EDUCATION GRANTS TO STATES | $544,450 | No |
| 17.259 | WIOA YOUTH ACTIVITIES | $388,170 | No |
| 10.553 | SCHOOL BREAKFAST PROGRAM | $358,178 | Yes |
| 84.010 | TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES | $323,570 | Yes |
| 10.555 | NATIONAL SCHOOL LUNCH PROGRAM | $162,310 | Yes |
| 84.425 | EDUCATION STABILIZATION FUND | $117,975 | No |
| 10.555 | NATIONAL SCHOOL LUNCH PROGRAM | $107,532 | Yes |
| 17.259 | WIOA YOUTH ACTIVITIES | $89,965 | No |
| 84.424 | STUDENT SUPPORT AND ACADEMIC ENRICHMENT PROGRAM | $82,457 | No |
| 12.000 | ISSUE OF DEPARTMENT OF DEFENSE EXCESS EQUIPMENT | $79,832 | No |
| 84.367 | SUPPORTING EFFECTIVE INSTRUCTION STATE GRANTS (FORMERLY IMPROVING TEACHER QUALITY STATE GRANTS) | $79,702 | No |
| 84.184 | SCHOOL SAFELY NATIONAL ACTIVITIES | $70,000 | No |
| 10.553 | SCHOOL BREAKFAST PROGRAM | $68,526 | Yes |
| 84.027 | SPECIAL EDUCATION GRANTS TO STATES | $61,177 | No |
| 84.367 | SUPPORTING EFFECTIVE INSTRUCTION STATE GRANTS (FORMERLY IMPROVING TEACHER QUALITY STATE GRANTS) | $57,663 | No |
| 84.010 | TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES | $55,966 | Yes |
| 84.424 | STUDENT SUPPORT AND ACADEMIC ENRICHMENT PROGRAM | $44,682 | No |
| 84.048 | CAREER AND TECHNICAL EDUCATION -- BASIC GRANTS TO STATES | $44,446 | No |
| 84.358 | RURAL EDUCATION | $43,433 | No |
| 84.367 | SUPPORTING EFFECTIVE INSTRUCTION STATE GRANTS (FORMERLY IMPROVING TEACHER QUALITY STATE GRANTS) | $20,964 | No |
| 84.358 | RURAL EDUCATION | $16,627 | No |
| 84.173 | SPECIAL EDUCATION PRESCHOOL GRANTS | $8,423 | No |
| 84.173 | SPECIAL EDUCATION PRESCHOOL GRANTS | $7,920 | 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 LEWIS 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. “LEWIS COUNTY SCHOOL DISTRICT Single Audits and Findings (KY).” https://getauditradar.com/single-audits/ky/lewis-county-school-district-616001370/. Data as of 2026-09-09.