Livingston County School District: Single Audit Reports and Findings
Livingston County School District filed 10 single audits between 2016 and 2025; the most recently observed auditor is DGA, 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; Livingston County School District is recorded in SMITHLAND, Kentucky under EIN 616001359, 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 | $2,817,388 | $2,817,388 | DGA, PSC | 0 | — | 2025-06-GSAFAC-0000400986 |
| 2024 | 2024-06-30 | $2,977,267 | $750,000 | DGA, PSC | 0 | — | 2024-06-GSAFAC-0000352535 |
| 2023 | 2023-06-30 | $4,367,227 | $750,000 | DGA, PSC | 0 | — | 2023-06-GSAFAC-0000008279 |
| 2022 | 2022-06-30 | $4,585,592 | $750,000 | DGA, PSC | 0 | — | 2022-06-CENSUS-0000146543 |
| 2021 | 2021-06-30 | $2,691,649 | $750,000 | DGA, PSC | 0 | — | 2021-06-CENSUS-0000146543 |
| 2020 | 2020-06-30 | $2,603,512 | $750,000 | DGA, PSC | 0 | — | 2020-06-CENSUS-0000146543 |
| 2019 | 2019-06-30 | $2,538,968 | $750,000 | Kim Ham CPA | 0 | — | 2019-06-CENSUS-0000146543 |
| 2018 | 2018-06-30 | $2,080,956 | $750,000 | Kim Ham CPA | 0 | — | 2018-06-CENSUS-0000146543 |
| 2017 | 2017-06-30 | $2,329,006 | $750,000 | Kim Ham CPA | 0 | — | 2017-06-CENSUS-0000146543 |
| 2016 | 2016-06-30 | $2,241,459 | $750,000 | Kim Ham CPA | 0 | — | 2016-06-CENSUS-0000146543 |
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 |
|---|---|---|---|
| 10.555 | NATIONAL SCHOOL LUNCH PROGRAM | $463,802 | No |
| 84.010 | TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES | $403,861 | Yes |
| 93.600 | HEAD START | $350,466 | No |
| 84.027 | SPECIAL EDUCATION GRANTS TO STATES | $286,023 | No |
| 10.553 | SCHOOL BREAKFAST PROGRAM | $274,940 | No |
| 10.559 | SUMMER FOOD SERVICE PROGRAM FOR CHILDREN | $175,853 | No |
| 84.425 | EDUCATION STABILIZATION FUND | $150,520 | Yes |
| 10.555 | NATIONAL SCHOOL LUNCH PROGRAM | $145,839 | No |
| 10.559 | SUMMER FOOD SERVICE PROGRAM FOR CHILDREN | $128,309 | No |
| 84.287 | TWENTY-FIRST CENTURY COMMUNITY LEARNING CENTERS | $95,000 | No |
| 10.553 | SCHOOL BREAKFAST PROGRAM | $86,765 | No |
| 10.555 | NATIONAL SCHOOL LUNCH PROGRAM | $71,802 | No |
| 84.367 | SUPPORTING EFFECTIVE INSTRUCTION STATE GRANTS (FORMERLY IMPROVING TEACHER QUALITY STATE GRANTS) | $38,947 | No |
| 84.358 | RURAL EDUCATION | $24,062 | No |
| 84.287 | TWENTY-FIRST CENTURY COMMUNITY LEARNING CENTERS | $22,036 | No |
| 84.048 | CAREER AND TECHNICAL EDUCATION -- BASIC GRANTS TO STATES | $19,735 | No |
| 10.559 | SUMMER FOOD SERVICE PROGRAM FOR CHILDREN | $18,042 | No |
| 84.173 | SPECIAL EDUCATION PRESCHOOL GRANTS | $16,713 | No |
| 84.425 | EDUCATION STABILIZATION FUND | $15,465 | Yes |
| 10.559 | SUMMER FOOD SERVICE PROGRAM FOR CHILDREN | $13,124 | No |
| 84.425 | EDUCATION STABILIZATION FUND | $11,278 | Yes |
| 10.560 | STATE ADMINISTRATIVE EXPENSES FOR CHILD NUTRITION | $2,739 | No |
| 84.173 | SPECIAL EDUCATION PRESCHOOL GRANTS | $1,657 | No |
| 84.173 | SPECIAL EDUCATION PRESCHOOL GRANTS | $410 | 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 Livingston 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. “Livingston County School District Single Audits and Findings (KY).” https://getauditradar.com/single-audits/ky/livingston-county-school-district-616001359/. Data as of 2026-09-09.