NICHOLAS COUNTY SCHOOL DISTRICT: Single Audit Reports and Findings
NICHOLAS 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; NICHOLAS COUNTY SCHOOL DISTRICT is recorded in CARLISLE, Kentucky under EIN 616001258, 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 | $3,189,171 | $750,000 | KELLEY GALLOWAY SMITH GOOLSBY, PSC | 0 | — | 2025-06-GSAFAC-0000408411 |
| 2024 | 2024-06-30 | $3,564,366 | $750,000 | KELLEY GALLOWAY SMITH GOOLSBY, PSC | 0 | — | 2024-06-GSAFAC-0000065450 |
| 2023 | 2023-06-30 | $3,708,508 | $750,000 | KELLEY GALLOWAY SMITH GOOLSBY, PSC | 0 | — | 2023-06-GSAFAC-0000005761 |
| 2022 | 2022-06-30 | $3,537,048 | $750,000 | KELLEY GALLOWAY SMITH GOOLSBY, PSC | 0 | — | 2022-06-CENSUS-0000146570 |
| 2021 | 2021-06-30 | $2,593,117 | $750,000 | KELLEY GALLOWAY SMITH GOOLSBY, PSC | 0 | — | 2021-06-CENSUS-0000146570 |
| 2020 | 2020-06-30 | $1,861,241 | $750,000 | KELLEY GALLOWAY SMITH GOOLSBY, PSC | 0 | — | 2020-06-CENSUS-0000146570 |
| 2019 | 2019-06-30 | $1,814,259 | $750,000 | KELLEY GALLOWAY SMITH GOOLSBY, PSC | 0 | — | 2019-06-CENSUS-0000146570 |
| 2018 | 2018-06-30 | $1,591,609 | $750,000 | KELLEY GALLOWAY SMITH GOOLSBY, PSC | 0 | — | 2018-06-CENSUS-0000146570 |
| 2017 | 2017-06-30 | $1,711,404 | $750,000 | KELLEY GALLOWAY SMITH GOOLSBY, PSC | 0 | — | 2017-06-CENSUS-0000146570 |
| 2016 | 2016-06-30 | $1,645,217 | $750,000 | KELLEY GALLOWAY SMITH GOOLSBY, PSC | 0 | — | 2016-06-CENSUS-0000146570 |
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 | $951,895 | No |
| 84.010 | TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES | $500,706 | No |
| 10.555 | NATIONAL SCHOOL LUNCH PROGRAM | $467,774 | Yes |
| 10.553 | SCHOOL BREAKFAST PROGRAM | $193,586 | Yes |
| 84.027 | SPECIAL EDUCATION GRANTS TO STATES | $180,594 | No |
| 84.027 | SPECIAL EDUCATION GRANTS TO STATES | $153,191 | No |
| 10.555 | NATIONAL SCHOOL LUNCH PROGRAM | $114,921 | Yes |
| 10.559 | SUMMER FOOD SERVICE PROGRAM FOR CHILDREN | $108,585 | Yes |
| 84.011 | MIGRANT EDUCATION STATE GRANT PROGRAM | $82,705 | No |
| 84.010 | TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES | $78,412 | No |
| 84.367 | SUPPORTING EFFECTIVE INSTRUCTION STATE GRANTS (FORMERLY IMPROVING TEACHER QUALITY STATE GRANTS) | $67,366 | No |
| 10.555 | NATIONAL SCHOOL LUNCH PROGRAM | $60,133 | Yes |
| 10.553 | SCHOOL BREAKFAST PROGRAM | $49,050 | Yes |
| 84.424 | STUDENT SUPPORT AND ACADEMIC ENRICHMENT PROGRAM | $36,734 | No |
| 84.425 | EDUCATION STABILIZATION FUND | $29,950 | No |
| 84.358 | RURAL EDUCATION | $29,345 | No |
| 84.048 | CAREER AND TECHNICAL EDUCATION -- BASIC GRANTS TO STATES | $21,083 | No |
| 84.358 | RURAL EDUCATION | $18,308 | No |
| 10.559 | SUMMER FOOD SERVICE PROGRAM FOR CHILDREN | $11,113 | Yes |
| 84.011 | MIGRANT EDUCATION STATE GRANT PROGRAM | $10,515 | No |
| 84.173 | SPECIAL EDUCATION PRESCHOOL GRANTS | $9,492 | No |
| 84.425 | EDUCATION STABILIZATION FUND | $8,704 | No |
| 84.011 | MIGRANT EDUCATION STATE GRANT PROGRAM | $3,076 | No |
| 84.048 | CAREER AND TECHNICAL EDUCATION -- BASIC GRANTS TO STATES | $2,442 | No |
| 10.560 | STATE ADMINISTRATIVE EXPENSES FOR CHILD NUTRITION | $1,429 | 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 NICHOLAS 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. “NICHOLAS COUNTY SCHOOL DISTRICT Single Audits and Findings (KY).” https://getauditradar.com/single-audits/ky/nicholas-county-school-district-616001258/. Data as of 2026-09-09.