Somerset Independent Board of Education: Single Audit Reports and Findings
Somerset Independent 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; Somerset Independent Board of Education is recorded in SOMERSET, Kentucky under EIN 616001361, 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 | $5,847,972 | $750,000 | Patrick & Associates, LLC | 0 | — | 2025-06-GSAFAC-0000395032 |
| 2024 | 2024-06-30 | $5,748,164 | $750,000 | WHITE AND ASSOCIATES, PSC | 0 | — | 2024-06-GSAFAC-0000344854 |
| 2023 | 2023-06-30 | $4,722,864 | $750,000 | WHITE AND ASSOCIATES, PSC | 0 | — | 2023-06-GSAFAC-0000013184 |
| 2022 | 2022-06-30 | $4,564,980 | $750,000 | CLOYD & ASSOCIATES, PSC | 0 | — | 2022-06-CENSUS-0000195724 |
| 2021 | 2021-06-30 | $3,399,417 | $750,000 | CLOYD & ASSOCIATES, PSC | 0 | — | 2021-06-CENSUS-0000195724 |
| 2020 | 2020-06-30 | $2,459,181 | $750,000 | CLOYD & ASSOCIATES, PSC | 0 | — | 2020-06-CENSUS-0000195724 |
| 2019 | 2019-06-30 | $2,270,140 | $750,000 | CLOYD & ASSOCIATES, PSC | 0 | — | 2019-06-CENSUS-0000195724 |
| 2018 | 2018-06-30 | $2,212,924 | $750,000 | CLOYD & ASSOCIATES, PSC | 0 | — | 2018-06-CENSUS-0000195724 |
| 2017 | 2017-06-30 | $2,155,515 | $750,000 | CLOYD & ASSOCIATES, PSC | 0 | — | 2017-06-CENSUS-0000195724 |
| 2016 | 2016-06-30 | $2,015,386 | $750,000 | CLOYD & ASSOCIATES, PSC | 0 | — | 2016-06-CENSUS-0000195724 |
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 | $2,400,173 | Yes |
| 10.555 | NATIONAL SCHOOL LUNCH PROGRAM | $682,129 | No |
| 84.010 | TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES | $666,608 | No |
| 84.027 | SPECIAL EDUCATION GRANTS TO STATES | $398,227 | No |
| 84.010 | TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES | $382,480 | No |
| 84.334 | GAINING EARLY AWARENESS AND READINESS FOR UNDERGRADUATE PROGRAMS | $258,432 | No |
| 10.555 | NATIONAL SCHOOL LUNCH PROGRAM | $204,037 | No |
| 10.553 | SCHOOL BREAKFAST PROGRAM | $189,090 | No |
| 84.027 | SPECIAL EDUCATION GRANTS TO STATES | $104,392 | No |
| 10.555 | NATIONAL SCHOOL LUNCH PROGRAM | $97,288 | No |
| 84.367 | SUPPORTING EFFECTIVE INSTRUCTION STATE GRANTS (FORMERLY IMPROVING TEACHER QUALITY STATE GRANTS) | $76,440 | No |
| 10.553 | SCHOOL BREAKFAST PROGRAM | $56,843 | No |
| 84.010 | TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES | $55,018 | No |
| 84.424 | STUDENT SUPPORT AND ACADEMIC ENRICHMENT PROGRAM | $52,879 | No |
| 84.367 | SUPPORTING EFFECTIVE INSTRUCTION STATE GRANTS (FORMERLY IMPROVING TEACHER QUALITY STATE GRANTS) | $42,341 | No |
| 84.358 | RURAL EDUCATION | $39,567 | No |
| 84.358 | RURAL EDUCATION | $32,243 | No |
| 84.424 | STUDENT SUPPORT AND ACADEMIC ENRICHMENT PROGRAM | $30,554 | No |
| 84.048 | CAREER AND TECHNICAL EDUCATION -- BASIC GRANTS TO STATES | $25,865 | No |
| 84.173 | SPECIAL EDUCATION GRANTS TO STATES | $17,991 | No |
| 84.173 | SPECIAL EDUCATION GRANTS TO STATES | $5,445 | No |
| 10.558 | CHILD AND ADULT CARE FOOD PROGRAM | $4,441 | No |
| 10.559 | SUMMER FOOD SERVICE PROGRAM FOR CHILDREN | $4,395 | No |
| 84.425 | EDUCATION STABILIZATION FUND | $4,243 | Yes |
| 84.365 | ENGLISH LANGUAGE ACQUISITION STATE GRANTS | $3,926 | 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 Somerset Independent 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. “Somerset Independent Board of Education Single Audits.” https://getauditradar.com/single-audits/ky/somerset-independent-board-of-education-616001361/. Data as of 2026-09-09.