State Committee for School District Audits (“SCSDA”)

​​​​​​The SCSDA is responsible for ensuring the accounts of each school district in the Commonwealth are audited not less than once every fiscal year.  The SCSDA also may, at any time, cause to be made a comprehensive and complete audit of any board of education.  The committee is comprised of the Governor, or a person designated by him, the Attorney General, the Auditor of Public Accounts, a person designated by the Legislative Research Commission to represent the Office of Education Accountability, and the commissioner of education. The Auditor of Public Accounts serves as the chair of the committee.
 
More information for school districts, including the current-year audit contract approved by the SCSDA is available from the Kentucky Department of Education at:
http://education.ky.gov/districts/finrept/pages/district-financial-audit-contracts.aspx
 
​SCSDA Meeting Schedule for Fiscal Year 2024 (subject to change):
  • March 14, 2024
  • March 21, 2024
  • June 13, 202​4

Unless announced otherwise, all meetings will be held via video teleconference at 11:00 a.m. Eastern on the regularly scheduled meeting dates.
 
Statutory Authority for SCSDA:
KRS 156.255 – Definitions  for KRS 156.255 to 156.295.
https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=3157
KRS 156.265 – State Committee for School District Audits.
https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=3159
KRS 156.275 – Accountant -- Selection -- Reports. 
https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=3161
KRS 156.285 – Access to records -- Witnesses -- Subpoena.
https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=3163
KRS 156.295 – Offenses -- Penalties. 
https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=3165
 
For more information contact:
Shawnna Crouse
Assistant Auditor of Public Accounts
209 Saint Clair Street
Frankfort, KY 40601
(502) 209-2902
Shawnna.Crouse@ky.gov​​