District overview

East Bernstadt Independent

Funding structure, how it compares to peers, and where major projects stand.

How the district is funded and governed

Independent pre-K–8 district with a five-member elected Board

The Board governs one public school district. The reviewed audit identifies state SEEK and local property, utility and motor-vehicle taxes as primary General Fund revenue sources.

Audit result

The FY2025 audit issued unmodified opinions and reported no financial-statement or federal-award findings.

General Fund

FY2025 revenue excluding transfers and capital-lease proceeds was $4,494,151; expenditures excluding transfers and capital expenditures were $4,616,344.

Fund balance

The General Fund ended FY2025 with a $1,561,597 balance.

Debt support

The district made $527,754 in bond payments; the audit reports $268,527 of state assistance and $393,408 of federal assistance toward outstanding debt.

Learning framework

The official accountability dashboard defines five student-development pillars and identifies current instructional resources.

Current personal-device rule

Policy 09.4261 allows possession but prohibits use during instructional time except emergencies and teacher-directed or teacher-authorized instructional use.

Current AI framework

Policy 08.2323 requires district procedures for safe, private, ethical and responsible AI use, including appropriate-use versus cheating or plagiarism guidance; the policy does not itself publish the detailed procedures.

The official website and bounded searches exposed no collectable trailing-year Board agenda, minutes or recording archive. Policy 01.42 requires an annual public schedule but does not list the current dates.

Where the district stands

FY2025 General Fund revenue excluding transfers and capital-lease proceedsverified

4,494,151 USD

FY2025 General Fund expenditures excluding transfers and capital expendituresverified

4,616,344 USD

Major projects

Facility debt stewardship

FY2025 audit documents continuing bond repayment and outside debt assistance

The district made $527,754 in bond payments during FY2025. The audit reports $268,527 of Kentucky School Facilities Construction Commission assistance and $393,408 of federal assistance toward outstanding debt. These amounts are debt-support flows, not a total construction-project budget.

Next: Future audited records should show subsequent debt payments, assistance and any newly authorized facility work.

Jun 30, 2025FY2025 reporting period ended after the documented bond payments and assistance.
Dec 15, 2025Independent audit issued.

Funding

State and federal debt assistance documented in the FY2025 audit

Full review of five stored official originals: the FY2025 independent audit, the district local accountability dashboard, and three current East Bernstadt Board policies from the verified KSBA subscriber-19 manual.

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