District overview
Knott County Schools
Funding structure, how it compares to peers, and where major projects stand.
What the available Knott County records establish
Available records establish audited funding context and current device, AI and meeting rules. Current meeting records and monthly financial publications were not available.
State sources provided most FY2025 General Fund revenue
The audit reports $18,021,245 from state sources, $5,003,121 from local sources and $120,625 from federal sources, totaling $23,144,991 before other financing.
General Fund expenditures exceeded revenue before transfers
The audit reports $24,215,782 of expenditures against $23,144,991 of revenue; after net transfers, fund balance decreased $1,569,897 to $7,480,003.
Auditors reported no findings
The revised audit gives unmodified opinions, lists no financial-statement or federal findings and identifies Knott County as a low-risk auditee; oral control suggestions were not written findings.
Current device rules limit use rather than possession
Policy 09.4261 permits possession but limits instructional-time use, with emergency and teacher-authorized exceptions.
Current policy requires AI procedures
Policy 08.2323 requires district procedures addressing AI safety, privacy, ethics and inspiration versus cheating or plagiarism; it is not a detailed classroom permission list.
Current Board agendas and minutes and the financial publications listed on the district site were unavailable, so the page cannot describe current meeting decisions or monthly finance.
Where the district stands
Major projects
District capital improvements in progress
capital work and remaining commitments reported at fiscal year-endThe FY2025 audit reports $12,714,884 of construction in progress, $8,191,777 of fiscal-year construction expenditures and $263,517 of remaining construction commitments. These are distinct accounting measures, not a single project budget.
- Audit measurement date for construction in progress, fiscal-year expenditures and remaining commitments.
Funding
The audit reports capital activity but does not identify one complete project budget or funding mix.
Recent news
This page summarizes the complete FY2025 revised independent audit and current Knott County policies on Board meetings, electronic media and personal devices.
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