Welcome to the Owsley County School District's Financial Transparency Page. Here you can find a wide variety of financial reports, documents, and clarifying information. Our goal is to help the general public understand the financial needs, obligations, and requirements of the district.
Superintendent contracts are typically for a four-year term. This is the superintendent's contract for FY 2027-2030.
You can view superintendent contract information for all KY school districts on the following Kentucky Department of Education webpage
Monthly Balance Sheets
Here you can find the balance sheets for each month. Balance sheets are reconciled along with the bank statement each month and are reviewed and approved by our Board of Education the month following (July's balance sheet will be approved at the regular August board meeting, etc.). Balance sheets will be posted here after that month's regular board meeting.
Monthly Finance Reports
These are the monthly finance report that balances with each monthly balance sheet and bank statement. Each month's report is reviewed and approved by our Board of Education and will be posted here after that month's regular board meeting.
Accounts Payable Claims and Check Reconciliation Reports
Here are the reports the accounts payable (AP) claims per month. The first part of the report shows the AP totals spent by each funding source. The second part shows each AP check issued from the first part of the report. Notes are included as highlighted items for our Board's acknowledgement. Each month's report is reviewed and approved by our Board of Education and will be posted here after that month's regular board meeting.
Vendor Fiscal Year Summary
This is a listing of the vendors used by the Owsley County Board of Education for the fiscal year through each month. Each month's report is reviewed and approved by our Board of Education and will be posted here after that month's regular board meeting.
Vendor Invoice Report
This is a listing of the invoices paid per vender for the fiscal year. Each month's report is reviewed and approved by our Board of Education and will be posted here after that month's regular board meeting.
Annual Finance Reports
These are our prior 2 years of annual finance reports (AFR). Two reports will be posted: the unaudited AFR of the year currently being audited and the audited AFR from the prior year once the audit is complete for that year. Currently, we are in our FY 2026 independent audit, which takes several months to complete. The regular deadline for the audited AFR to be submitted to the state is November 15th.