Owen County School District: Single Audit Reports and Findings
Owen County School District filed 10 single audits between 2016 and 2025; the most recently observed auditor is WHITE AND ASSOCIATES, 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; Owen County School District is recorded in OWENTON, Kentucky under EIN 616001340, 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 | $3,551,045 | $750,000 | WHITE AND ASSOCIATES, PSC | 0 | — | 2025-06-GSAFAC-0000401793 |
| 2024 | 2024-06-30 | $4,015,916 | $750,000 | WHITE AND ASSOCIATES, PSC | 0 | — | 2024-06-GSAFAC-0000344834 |
| 2023 | 2023-06-30 | $3,865,440 | $750,000 | WHITE AND ASSOCIATES, PSC | 0 | — | 2023-06-GSAFAC-0000013163 |
| 2022 | 2022-06-30 | $4,464,423 | $750,000 | WHITE AND ASSOCIATES, PSC | 0 | — | 2022-06-CENSUS-0000185853 |
| 2021 | 2021-06-30 | $3,910,054 | $750,000 | WHITE AND ASSOCIATES, PSC | 0 | — | 2021-06-CENSUS-0000185853 |
| 2020 | 2020-06-30 | $2,729,204 | $750,000 | VONLEHMAN & COMPANY, INC. | 0 | SD | 2020-06-CENSUS-0000185853 |
| 2019 | 2019-06-30 | $2,287,242 | $750,000 | STILES, CARTER & ASSOCIATES, CPAS, P.S.C. | 3 | SD | 2019-06-CENSUS-0000185853 |
| 2018 | 2018-06-30 | $2,194,802 | $750,000 | BARNES DENNIG & CO., LTD. | 0 | — | 2018-06-CENSUS-0000185853 |
| 2017 | 2017-06-30 | $2,125,918 | $750,000 | BARNES DENNIG & CO., LTD. | 0 | — | 2017-06-CENSUS-0000185853 |
| 2016 | 2016-06-30 | $2,160,366 | $750,000 | BARNES DENNIG & CO., LTD. | 0 | — | 2016-06-CENSUS-0000185853 |
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 | $742,010 | No |
| 10.555 | NATIONAL SCHOOL LUNCH PROGRAM | $648,237 | No |
| 84.010 | TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES | $496,135 | Yes |
| 84.027 | SPECIAL EDUCATION GRANTS TO STATES | $310,402 | No |
| 84.010 | TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES | $245,203 | Yes |
| 10.553 | SCHOOL BREAKFAST PROGRAM | $237,500 | No |
| 84.027 | SPECIAL EDUCATION GRANTS TO STATES | $231,381 | No |
| 10.555 | NATIONAL SCHOOL LUNCH PROGRAM | $163,771 | No |
| 84.184 | SCHOOL SAFELY NATIONAL ACTIVITIES | $82,019 | No |
| 84.367 | SUPPORTING EFFECTIVE INSTRUCTION STATE GRANTS (FORMERLY IMPROVING TEACHER QUALITY STATE GRANTS) | $75,261 | No |
| 10.565 | COMMODITY SUPPLEMENTAL FOOD PROGRAM | $63,547 | No |
| 10.553 | SCHOOL BREAKFAST PROGRAM | $61,774 | No |
| 84.424 | STUDENT SUPPORT AND ACADEMIC ENRICHMENT PROGRAM | $53,100 | No |
| 84.351 | ARTS IN EDUCATION | $31,042 | No |
| 84.367 | SUPPORTING EFFECTIVE INSTRUCTION STATE GRANTS (FORMERLY IMPROVING TEACHER QUALITY STATE GRANTS) | $29,701 | No |
| 84.048 | CAREER AND TECHNICAL EDUCATION -- BASIC GRANTS TO STATES | $18,627 | No |
| 84.173 | SPECIAL EDUCATION PRESCHOOL GRANTS | $18,125 | No |
| 84.365 | ENGLISH LANGUAGE ACQUISITION STATE GRANTS | $12,255 | No |
| 93.110 | MATERNAL AND CHILD HEALTH FEDERAL CONSOLIDATED PROGRAMS | $9,374 | No |
| 84.424 | STUDENT SUPPORT AND ACADEMIC ENRICHMENT PROGRAM | $7,559 | No |
| 84.173 | SPECIAL EDUCATION PRESCHOOL GRANTS | $4,948 | No |
| 84.365 | ENGLISH LANGUAGE ACQUISITION STATE GRANTS | $4,771 | No |
| 84.425 | EDUCATION STABILIZATION FUND | $3,542 | No |
| 10.560 | STATE ADMINISTRATIVE EXPENSES FOR CHILD NUTRITION | $701 | No |
| 84.010 | TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES | $60 | 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 Owen 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. “Owen County School District Single Audits and Findings (KY).” https://getauditradar.com/single-audits/ky/owen-county-school-district-616001340/. Data as of 2026-09-09.