Owsley County School District: Single Audit Reports and Findings
Owsley County School District filed 10 single audits between 2016 and 2025; the most recently observed auditor is SHAD J. ALLEN, CPA, PLLC (2025), and the 2025 report lists 0 findings, including 1 material weakness. 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; Owsley County School District is recorded in BOONEVILLE, Kentucky under EIN 616001246, and the Clearinghouse records it as a state government entity.
| Audit year | Fiscal year end | Federal expended | Threshold applied | Auditor observed | Findings | MW / SD | FAC report |
|---|---|---|---|---|---|---|---|
| 2025 | 2025-06-30 | $6,608,673 | $750,000 | SHAD J. ALLEN, CPA, PLLC | 0 | MW | 2025-06-GSAFAC-0000413165 |
| 2024 | 2024-06-30 | $5,973,979 | $750,000 | SHAD J. ALLEN, CPA, PLLC | 0 | — | 2024-06-GSAFAC-0000344361 |
| 2023 | 2023-06-30 | $6,723,497 | $750,000 | SHAD J. ALLEN, CPA, PLLC | 0 | — | 2023-06-GSAFAC-0000037628 |
| 2022 | 2022-06-30 | $4,662,630 | $750,000 | WHITE AND ASSOCIATES, PSC | 0 | — | 2022-06-CENSUS-0000146574 |
| 2021 | 2021-06-30 | $5,258,870 | $750,000 | WHITE AND ASSOCIATES, PSC | 0 | — | 2021-06-CENSUS-0000146574 |
| 2020 | 2020-06-30 | $3,458,150 | $750,000 | WHITE AND ASSOCIATES, PSC | 0 | — | 2020-06-CENSUS-0000146574 |
| 2019 | 2019-06-30 | $4,326,313 | $750,000 | WHITE AND ASSOCIATES, PSC | 0 | — | 2019-06-CENSUS-0000146574 |
| 2018 | 2018-06-30 | $4,328,911 | $750,000 | WHITE AND ASSOCIATES, PSC | 0 | — | 2018-06-CENSUS-0000146574 |
| 2017 | 2017-06-30 | $3,331,820 | $750,000 | WHITE AND ASSOCIATES, PSC | 0 | — | 2017-06-CENSUS-0000146574 |
| 2016 | 2016-06-30 | $3,168,337 | $750,000 | WHITE AND ASSOCIATES, PSC | 0 | — | 2016-06-CENSUS-0000146574 |
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 | $2,054,576 | Yes |
| 93.600 | Head Start | $715,022 | No |
| 84.010 | Title I Grants to Local Educational Agencies | $668,809 | No |
| 93.708 | ARRA - Head Start | $667,978 | No |
| 10.555 | National School Lunch Program | $339,438 | No |
| 84.027 | Special Education Grants to States | $223,565 | No |
| 93.600 | Head Start | $206,129 | No |
| 93.708 | ARRA - Head Start | $196,796 | No |
| 84.371 | Comprehensive Literacy Development | $191,199 | No |
| 10.553 | School Breakfast Program | $175,725 | No |
| 84.334 | Gaining Early Awareness and Readiness for Undergraduate Programs | $142,851 | No |
| 84.010 | Title I Grants to Local Educational Agencies | $139,046 | No |
| 10.559 | Summer Food Service Program for Children | $132,362 | No |
| 10.555 | National School Lunch Program | $97,106 | No |
| 93.575 | Child Care and Development Block Grant | $92,470 | No |
| 93.434 | Every Student Succeeds Act/Preschool Development Grants | $74,916 | No |
| 84.027 | Special Education Grants to States | $74,873 | No |
| 84.425 | Education Stabilization Fund | $58,213 | Yes |
| 10.553 | School Breakfast Program | $48,999 | No |
| 84.371 | Comprehensive Literacy Development | $43,779 | No |
| 84.424 | Student Support and Academic Enrichment Program | $35,875 | No |
| 84.367 | Supporting Effective Instruction State Grants (formerly Improving Teacher Quality State Grants) | $31,548 | No |
| 84.334 | Gaining Early Awareness and Readiness for Undergraduate Programs | $26,974 | No |
| 10.582 | Fresh Fruit and Vegetable Program | $26,580 | No |
| 10.558 | Child and Adult Care Food Program | $24,272 | 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 Owsley 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. “Owsley County School District Single Audits and Findings (KY).” https://getauditradar.com/single-audits/ky/owsley-county-school-district-616001246/. Data as of 2026-09-09.