Warren County School District: Single Audit Reports and Findings
Warren County School District filed 9 single audits between 2017 and 2025; the most recently observed auditor is MCM CPAS & ADVISORS LLP (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; Warren County School District is recorded in BOWLING GREEN, Kentucky under EIN 616001247, 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 | $30,747,542 | $922,426 | MCM CPAS & ADVISORS LLP | 0 | — | 2025-06-GSAFAC-0000403679 |
| 2024 | 2024-06-30 | $43,328,278 | $750,000 | MCM CPAS & ADVISORS LLP | 0 | — | 2024-06-GSAFAC-0000348635 |
| 2023 | 2023-06-30 | $38,883,172 | $1,166,495 | HEARTLAND CPAS AND ADVISORS PLLC | 0 | MW | 2023-06-GSAFAC-0000010875 |
| 2022 | 2022-06-30 | $52,363,262 | $1,570,898 | HEARTLAND CPAS AND ADVISORS PLLC | 0 | — | 2022-06-CENSUS-0000146599 |
| 2021 | 2021-06-30 | $24,920,266 | $750,000 | HEARTLAND CPAS AND ADVISORS PLLC | 0 | — | 2021-06-CENSUS-0000146599 |
| 2020 | 2020-06-30 | $19,762,439 | $750,000 | HEARTLAND CPAS AND ADVISORS PLLC | 0 | — | 2020-06-CENSUS-0000146599 |
| 2019 | 2019-06-30 | $18,571,940 | $750,000 | STILES, CARTER & ASSOCIATES, CPAS, P.S.C. | 0 | SD | 2019-06-CENSUS-0000146599 |
| 2018 | 2018-06-30 | $15,340,798 | $750,000 | STROTHMAN AND COMPANY | 0 | — | 2018-06-CENSUS-0000146599 |
| 2017 | 2017-06-30 | $13,988,696 | $750,000 | STROTHMAN AND COMPANY | 0 | — | 2017-06-CENSUS-0000146599 |
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 |
|---|---|---|---|
| 10.555 | NATIONAL SCHOOL LUNCH PROGRAM | $7,658,638 | Yes |
| 84.010 | TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES | $4,607,198 | No |
| 84.027 | SPECIAL EDUCATION GRANTS TO STATES | $3,805,775 | Yes |
| 10.553 | SCHOOL BREAKFAST PROGRAM | $3,259,122 | Yes |
| 10.555 | NATIONAL SCHOOL LUNCH PROGRAM | $2,214,627 | Yes |
| 84.010 | TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES | $1,417,374 | No |
| 84.425 | EDUCATION STABILIZATION FUND | $1,405,526 | No |
| 10.553 | SCHOOL BREAKFAST PROGRAM | $869,075 | Yes |
| 10.559 | SUMMER FOOD SERVICE PROGRAM FOR CHILDREN | $632,089 | Yes |
| 84.367 | SUPPORTING EFFECTIVE INSTRUCTION STATE GRANTS (FORMERLY IMPROVING TEACHER QUALITY STATE GRANTS) | $419,135 | No |
| 93.576 | REFUGEE AND ENTRANT ASSISTANCE DISCRETIONARY GRANTS | $407,882 | No |
| 84.011 | MIGRANT EDUCATION STATE GRANT PROGRAM | $402,844 | No |
| 84.011 | MIGRANT EDUCATION STATE GRANT PROGRAM | $380,407 | No |
| 84.424 | STUDENT SUPPORT AND ACADEMIC ENRICHMENT PROGRAM | $304,641 | No |
| 84.365 | ENGLISH LANGUAGE ACQUISITION STATE GRANTS | $292,891 | No |
| 84.424 | STUDENT SUPPORT AND ACADEMIC ENRICHMENT PROGRAM | $250,508 | No |
| 84.215 | INNOVATIVE APPROACHES TO LITERACY; PROMISE NEIGHBORHOODS; FULL-SERVICE COMMUNITY SCHOOLS; AND CONGRESSIONALLY DIRECTED SPENDING FOR ELEMENTARY AND SECONDARY EDUCATION COMMUNITY PROJECTS | $219,752 | No |
| 84.010 | TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES | $219,126 | No |
| 84.048 | CAREER AND TECHNICAL EDUCATION -- BASIC GRANTS TO STATES | $205,970 | No |
| 10.555 | NATIONAL SCHOOL LUNCH PROGRAM | $198,878 | Yes |
| 93.434 | EVERY STUDENT SUCCEEDS ACT/PRESCHOOL DEVELOPMENT GRANTS | $190,640 | No |
| 84.425 | EDUCATION STABILIZATION FUND | $187,157 | No |
| 84.027 | SPECIAL EDUCATION GRANTS TO STATES | $169,547 | Yes |
| 84.010 | TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES | $155,724 | No |
| 12.000 | ISSUE OF DEPARTMENT OF DEFENSE EXCESS EQUIPMENT | $152,787 | 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 Warren 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. “Warren County School District Single Audits and Findings (KY).” https://getauditradar.com/single-audits/ky/warren-county-school-district-616001247/. Data as of 2026-09-09.