Lincoln County School District: Single Audit Reports and Findings
Lincoln County School District filed 10 single audits between 2016 and 2025; the most recently observed auditor is Montgomery & Company, P.L.L.C. (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; Lincoln County School District is recorded in STANFORD, Kentucky under EIN 616001365, 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 | $11,221,088 | $750,000 | Montgomery & Company, P.L.L.C. | 0 | — | 2025-06-GSAFAC-0000396908 |
| 2024 | 2024-06-30 | $14,396,049 | $750,000 | Montgomery & Company, P.L.L.C. | 0 | — | 2024-06-GSAFAC-0000068235 |
| 2023 | 2023-06-30 | $20,948,353 | $750,000 | Montgomery & Company, P.L.L.C. | 0 | — | 2023-06-GSAFAC-0000008686 |
| 2022 | 2022-06-30 | $16,559,462 | $750,000 | WHITE AND COMPANY, PSC | 0 | — | 2022-06-CENSUS-0000146542 |
| 2021 | 2021-06-30 | $11,113,749 | $750,000 | WHITE AND COMPANY, PSC | 0 | — | 2021-06-CENSUS-0000146542 |
| 2020 | 2020-06-30 | $8,639,702 | $750,000 | WHITE AND COMPANY, PSC | 0 | — | 2020-06-CENSUS-0000146542 |
| 2019 | 2019-06-30 | $8,242,122 | $750,000 | WHITE AND COMPANY, PSC | 0 | — | 2019-06-CENSUS-0000146542 |
| 2018 | 2018-06-30 | $8,714,160 | $750,000 | WHITE AND COMPANY, PSC | 0 | — | 2018-06-CENSUS-0000146542 |
| 2017 | 2017-06-30 | $8,650,615 | $750,000 | WHITE AND COMPANY, PSC | 0 | — | 2017-06-CENSUS-0000146542 |
| 2016 | 2016-06-30 | $8,505,892 | $750,000 | WHITE AND COMPANY, PSC | 1 | SD | 2016-06-CENSUS-0000146542 |
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 |
|---|---|---|---|
| 93.600 | HEAD START | $2,497,910 | No |
| 84.010 | TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES | $2,078,877 | No |
| 10.555 | NATIONAL SCHOOL LUNCH PROGRAM | $1,802,884 | Yes |
| 84.027 | SPECIAL EDUCATION GRANTS TO STATES | $1,597,946 | Yes |
| 10.553 | SCHOOL BREAKFAST PROGRAM | $638,310 | Yes |
| 84.287 | TWENTY-FIRST CENTURY COMMUNITY LEARNING CENTERS | $579,221 | No |
| 84.334 | GAINING EARLY AWARENESS AND READINESS FOR UNDERGRADUATE PROGRAMS | $328,923 | No |
| 84.424 | STUDENT SUPPORT AND ACADEMIC ENRICHMENT PROGRAM | $312,626 | Yes |
| 84.011 | MIGRANT EDUCATION STATE GRANT PROGRAM | $266,368 | No |
| 10.565 | COMMODITY SUPPLEMENTAL FOOD PROGRAM | $223,970 | No |
| 84.367 | SUPPORTING EFFECTIVE INSTRUCTION STATE GRANTS (FORMERLY IMPROVING TEACHER QUALITY STATE GRANTS) | $195,897 | No |
| 10.558 | CHILD AND ADULT CARE FOOD PROGRAM | $161,290 | No |
| 84.358 | RURAL EDUCATION | $143,032 | No |
| 10.582 | FRESH FRUIT AND VEGETABLE PROGRAM | $119,894 | Yes |
| 84.173 | SPECIAL EDUCATION PRESCHOOL GRANTS | $88,965 | Yes |
| 17.285 | REGISTERED APPRENTICESHIP | $59,313 | No |
| 84.425 | EDUCATION STABILIZATION FUND | $48,445 | No |
| 84.048 | CAREER AND TECHNICAL EDUCATION -- BASIC GRANTS TO STATES | $37,843 | No |
| 10.559 | SUMMER FOOD SERVICE PROGRAM FOR CHILDREN | $30,039 | Yes |
| 10.560 | STATE ADMINISTRATIVE EXPENSES FOR CHILD NUTRITION | $9,335 | 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 Lincoln 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. “Lincoln County School District Single Audits and Findings (KY).” https://getauditradar.com/single-audits/ky/lincoln-county-school-district-616001365/. Data as of 2026-09-09.