Nelson County Board of Education: Single Audit Reports and Findings
Nelson County Board of Education filed 10 single audits between 2016 and 2025; the most recently observed auditor is Patrick & Associates, LLC (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; Nelson County Board of Education is recorded in BARDSTOWN, Kentucky under EIN 616001240, and the Clearinghouse records it as a organization.
| Audit year | Fiscal year end | Federal expended | Threshold applied | Auditor observed | Findings | MW / SD | FAC report |
|---|---|---|---|---|---|---|---|
| 2025 | 2025-06-30 | $7,119,336 | $750,000 | Patrick & Associates, LLC | 0 | — | 2025-06-GSAFAC-0000387232 |
| 2024 | 2024-06-30 | $5,885,003 | $750,000 | Patrick & Associates, LLC | 0 | — | 2024-06-GSAFAC-0000064258 |
| 2023 | 2023-06-30 | $9,280,538 | $750,000 | Patrick & Associates, LLC | 0 | — | 2023-06-GSAFAC-0000005626 |
| 2022 | 2022-06-30 | $9,758,086 | $750,000 | Patrick & Associates, LLC | 0 | — | 2022-06-CENSUS-0000146569 |
| 2021 | 2021-06-30 | $6,972,766 | $750,000 | BARNES DENNIG & CO., LTD. | 1 | SD | 2021-06-CENSUS-0000146569 |
| 2020 | 2020-06-30 | $3,850,325 | $750,000 | BARNES DENNIG & CO., LTD. | 0 | — | 2020-06-CENSUS-0000146569 |
| 2019 | 2019-06-30 | $3,755,042 | $750,000 | STILES, CARTER & ASSOCIATES, CPAS, P.S.C. | 0 | — | 2019-06-CENSUS-0000146569 |
| 2018 | 2018-06-30 | $3,898,877 | $750,000 | STILES, CARTER & ASSOCIATES, CPAS, P.S.C. | 0 | — | 2018-06-CENSUS-0000146569 |
| 2017 | 2017-06-30 | $3,923,026 | $750,000 | STILES, CARTER & ASSOCIATES, CPAS, P.S.C. | 3 | SD | 2017-06-CENSUS-0000146569 |
| 2016 | 2016-06-30 | $3,496,214 | $750,000 | SMITH & COMPANY CPA'S, PLLC | 0 | — | 2016-06-CENSUS-0000146569 |
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 | $1,273,037 | Yes |
| 84.027 | SPECIAL EDUCATION GRANTS TO STATES | $745,609 | No |
| 84.010 | TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES | $670,117 | No |
| 93.575 | CHILD CARE AND DEVELOPMENT BLOCK GRANT | $574,710 | No |
| 10.553 | SCHOOL BREAKFAST PROGRAM | $537,289 | Yes |
| 84.184 | SCHOOL SAFELY NATIONAL ACTIVITIES | $459,340 | No |
| 84.287 | TWENTY-FIRST CENTURY COMMUNITY LEARNING CENTERS | $313,088 | No |
| 10.555 | NATIONAL SCHOOL LUNCH PROGRAM | $306,596 | Yes |
| 84.425 | EDUCATION STABILIZATION FUND | $295,217 | No |
| 16.839 | STOP SCHOOL VIOLENCE | $274,350 | No |
| 84.010 | TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES | $254,584 | No |
| 10.555 | NATIONAL SCHOOL LUNCH PROGRAM | $210,058 | Yes |
| 84.010 | TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES | $184,433 | No |
| 84.424 | STUDENT SUPPORT AND ACADEMIC ENRICHMENT PROGRAM | $146,998 | No |
| 10.559 | SUMMER FOOD SERVICE PROGRAM FOR CHILDREN | $127,703 | Yes |
| 10.553 | SCHOOL BREAKFAST PROGRAM | $126,736 | Yes |
| 84.002 | ADULT EDUCATION - BASIC GRANTS TO STATES | $114,773 | No |
| 93.434 | EVERY STUDENT SUCCEEDS ACT/PRESCHOOL DEVELOPMENT GRANTS | $107,122 | No |
| 84.367 | SUPPORTING EFFECTIVE INSTRUCTION STATE GRANTS (FORMERLY IMPROVING TEACHER QUALITY STATE GRANTS) | $67,386 | No |
| 84.048 | CAREER AND TECHNICAL EDUCATION -- BASIC GRANTS TO STATES | $63,286 | No |
| 84.173 | SPECIAL EDUCATION PRESCHOOL GRANTS | $62,265 | No |
| 84.027 | SPECIAL EDUCATION GRANTS TO STATES | $61,542 | No |
| 10.558 | CHILD AND ADULT CARE FOOD PROGRAM | $38,478 | No |
| 84.425 | EDUCATION STABILIZATION FUND | $18,585 | No |
| 10.559 | SUMMER FOOD SERVICE PROGRAM FOR CHILDREN | $13,066 | 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 Nelson County Board of Education 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. “Nelson County Board of Education Single Audits and Findings (KY).” https://getauditradar.com/single-audits/ky/nelson-county-board-of-education-616001240/. Data as of 2026-09-09.