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District overview

Lewis County Schools

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

How the district is funded and governed

Five-member elected Board of Education

The Board oversees district finances and policy. The FY2025 audit reports General Fund revenue supported primarily by Kentucky SEEK and local property, utility, and motor-vehicle taxes.

General Fund revenue

$20,585,920 for FY2025.

General Fund expenditures

$21,932,861 excluding interfund transfers.

Fund balance

Declined $303,223 to $2,621,583.

Audit result

Unmodified opinions; no current-year financial-statement or federal findings.

No public trailing-year Board archive or verified recurring calendar was found, and the district-hosted current finance and student-code attachments returned access blocks.

Where the district stands

FY2025 General Fund revenueverified
20,585,920 USD
FY2025 General Fund expendituresverified
21,932,861 USD

Major projects

FY2025 independent financial audit

Completed with unmodified opinions and no current-year findings

The annual audit established the districtwide financial baseline and found no reportable financial-statement or federal-award findings.

Next: Future official audit records should provide the FY2026 accountability update.
  1. Audited fiscal year ended.

Funding

Not applicable; annual accountability publication

Recent news

Reviewed five hash-verified official originals: the complete FY2025 independent audit, exact KSBA subscriber 69 index, and full current AI, traceable-communications, and student-device policies.

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We read every agenda, packet, recording, and set of minutes, and write up the decisions that affect families — each one linked to the document it came from.

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