ROWAN COUNTY SCHOOL DISTRICT: Single Audit Reports and Findings
ROWAN 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; ROWAN COUNTY SCHOOL DISTRICT is recorded in MOREHEAD, Kentucky under EIN 616001328, 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 | $7,070,135 | $750,000 | KELLEY GALLOWAY SMITH GOOLSBY, PSC | 0 | — | 2025-06-GSAFAC-0000387091 |
| 2024 | 2024-06-30 | $8,595,259 | $750,000 | KELLEY GALLOWAY SMITH GOOLSBY, PSC | 0 | — | 2024-06-GSAFAC-0000064427 |
| 2023 | 2023-06-30 | $11,592,718 | $750,000 | KELLEY GALLOWAY SMITH GOOLSBY, PSC | 0 | — | 2023-06-GSAFAC-0000002521 |
| 2022 | 2022-06-30 | $6,809,107 | $750,000 | KELLEY GALLOWAY SMITH GOOLSBY, PSC | 0 | — | 2022-06-CENSUS-0000146586 |
| 2021 | 2021-06-30 | $7,275,563 | $750,000 | KELLEY GALLOWAY SMITH GOOLSBY, PSC | 0 | — | 2021-06-CENSUS-0000146586 |
| 2020 | 2020-06-30 | $4,031,178 | $750,000 | KELLEY GALLOWAY SMITH GOOLSBY, PSC | 0 | — | 2020-06-CENSUS-0000146586 |
| 2019 | 2019-06-30 | $4,120,875 | $750,000 | KELLEY GALLOWAY SMITH GOOLSBY, PSC | 0 | — | 2019-06-CENSUS-0000146586 |
| 2018 | 2018-06-30 | $4,215,761 | $750,000 | KELLEY GALLOWAY SMITH GOOLSBY, PSC | 0 | — | 2018-06-CENSUS-0000146586 |
| 2017 | 2017-06-30 | $4,021,152 | $750,000 | KELLEY GALLOWAY SMITH GOOLSBY, PSC | 0 | — | 2017-06-CENSUS-0000146586 |
| 2016 | 2016-06-30 | $3,880,331 | $750,000 | KELLEY GALLOWAY SMITH GOOLSBY, PSC | 0 | — | 2016-06-CENSUS-0000146586 |
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 |
|---|---|---|---|
| 84.010 | TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES | $1,423,792 | Yes |
| 10.555 | NATIONAL SCHOOL LUNCH PROGRAM | $1,345,624 | No |
| 84.027 | SPECIAL EDUCATION GRANTS TO STATES | $981,491 | No |
| 84.425 | EDUCATION STABILIZATION FUND | $590,034 | No |
| 10.553 | SCHOOL BREAKFAST PROGRAM | $492,220 | No |
| 84.215 | INNOVATIVE APPROACHES TO LITERACY; PROMISE NEIGHBORHOODS; FULL-SERVICE COMMUNITY SCHOOLS; AND CONGRESSIONALLY DIRECTED SPENDING FOR ELEMENTARY AND SECONDARY EDUCATION COMMUNITY PROJECTS | $307,266 | No |
| 10.555 | NATIONAL SCHOOL LUNCH PROGRAM | $296,149 | No |
| 84.367 | SUPPORTING EFFECTIVE INSTRUCTION STATE GRANTS (FORMERLY IMPROVING TEACHER QUALITY STATE GRANTS) | $249,601 | No |
| 93.243 | SUBSTANCE ABUSE AND MENTAL HEALTH SERVICES PROJECTS OF REGIONAL AND NATIONAL SIGNIFICANCE | $226,778 | No |
| 10.555 | NATIONAL SCHOOL LUNCH PROGRAM | $182,236 | No |
| 84.010 | TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES | $127,105 | Yes |
| 10.553 | SCHOOL BREAKFAST PROGRAM | $121,032 | No |
| 84.424 | STUDENT SUPPORT AND ACADEMIC ENRICHMENT PROGRAM | $120,145 | No |
| 93.243 | SUBSTANCE ABUSE AND MENTAL HEALTH SERVICES PROJECTS OF REGIONAL AND NATIONAL SIGNIFICANCE | $100,012 | No |
| 84.358 | RURAL EDUCATION | $80,013 | No |
| 84.173 | SPECIAL EDUCATION PRESCHOOL GRANTS | $73,378 | No |
| 93.575 | CHILD CARE AND DEVELOPMENT BLOCK GRANT | $55,529 | No |
| 84.048 | CAREER AND TECHNICAL EDUCATION -- BASIC GRANTS TO STATES | $50,383 | No |
| 93.575 | CHILD CARE AND DEVELOPMENT BLOCK GRANT | $47,758 | No |
| 84.013 | TITLE I STATE AGENCY PROGRAM FOR NEGLECTED AND DELINQUENT CHILDREN AND YOUTH | $45,260 | No |
| 10.559 | SUMMER FOOD SERVICE PROGRAM FOR CHILDREN | $44,091 | No |
| 84.358 | RURAL EDUCATION | $41,360 | No |
| 84.425 | EDUCATION STABILIZATION FUND | $26,154 | No |
| 84.424 | STUDENT SUPPORT AND ACADEMIC ENRICHMENT PROGRAM | $16,951 | No |
| 84.173 | SPECIAL EDUCATION PRESCHOOL GRANTS | $7,720 | 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 ROWAN 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. “ROWAN COUNTY SCHOOL DISTRICT Single Audits and Findings (KY).” https://getauditradar.com/single-audits/ky/rowan-county-school-district-616001328/. Data as of 2026-09-09.