Logan County School District: Single Audit Reports and Findings
Logan County School District filed 10 single audits between 2016 and 2025; the most recently observed auditor is CARR, RIGGS & INGRAM, LLC (2025), and the 2025 report lists 0 findings. Data as of 2026-09-09.
Data as of Sep 9, 2026 · Source: Federal Audit Clearinghouse (public data)
Single audits by year
One row per audit year as the Federal Audit Clearinghouse accepted it. The auditor named is the one observed on that filing; Logan County School District is recorded in RUSSELLVILLE, Kentucky under EIN 616001352, and the Clearinghouse records it as a local government.
| Audit year | Fiscal year end | Federal expended | Threshold applied | Auditor observed | Findings | MW / SD | FAC report |
|---|---|---|---|---|---|---|---|
| 2025 | 2025-06-30 | $5,820,490 | $750,000 | CARR, RIGGS & INGRAM, LLC | 0 | — | 2025-06-GSAFAC-0000404489 |
| 2024 | 2024-06-30 | $7,942,606 | $750,000 | CARR, RIGGS & INGRAM, LLC | 0 | — | 2024-06-GSAFAC-0000345332 |
| 2023 | 2023-06-30 | $8,268,638 | $750,000 | CARR, RIGGS & INGRAM, LLC | 0 | — | 2023-06-GSAFAC-0000014539 |
| 2022 | 2022-06-30 | $10,441,332 | $750,000 | CARR, RIGGS & INGRAM, LLC | 2 | SD | 2022-06-CENSUS-0000146544 |
| 2021 | 2021-06-30 | $8,277,022 | $750,000 | CARR, RIGGS & INGRAM, LLC | 0 | — | 2021-06-CENSUS-0000146544 |
| 2020 | 2020-06-30 | $5,069,879 | $750,000 | CARR, RIGGS & INGRAM, LLC | 0 | — | 2020-06-CENSUS-0000146544 |
| 2019 | 2019-06-30 | $4,124,487 | $750,000 | CARR, RIGGS & INGRAM, LLC | 0 | — | 2019-06-CENSUS-0000146544 |
| 2018 | 2018-06-30 | $3,718,912 | $750,000 | CARR, RIGGS & INGRAM, LLC | 0 | — | 2018-06-CENSUS-0000146544 |
| 2017 | 2017-06-30 | $3,541,042 | $750,000 | CARR, RIGGS & INGRAM, LLC | 0 | — | 2017-06-CENSUS-0000146544 |
| 2016 | 2016-06-30 | $3,746,497 | $750,000 | CARR, RIGGS & INGRAM, LLC | 0 | — | 2016-06-CENSUS-0000146544 |
Which federal programs did this organization report?
From the most recent accepted report. "Major" is the designation the auditor made under 2 CFR 200.518, not ours.
| ALN | Program | Expended | Major |
|---|---|---|---|
| 10.555 | NATIONAL SCHOOL LUNCH PROGRAM | $1,453,534 | Yes |
| 10.553 | SCHOOL BREAKFAST PROGRAM | $889,871 | Yes |
| 84.027 | SPECIAL EDUCATION GRANTS TO STATES | $871,314 | No |
| 84.010 | TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES | $848,412 | No |
| 84.010 | TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES | $226,899 | No |
| 10.555 | NATIONAL SCHOOL LUNCH PROGRAM | $176,122 | Yes |
| 84.027 | SPECIAL EDUCATION GRANTS TO STATES | $159,007 | No |
| 84.184 | SCHOOL SAFELY NATIONAL ACTIVITIES | $128,868 | No |
| 84.424 | STUDENT SUPPORT AND ACADEMIC ENRICHMENT PROGRAM | $118,943 | No |
| 84.367 | SUPPORTING EFFECTIVE INSTRUCTION STATE GRANTS (FORMERLY IMPROVING TEACHER QUALITY STATE GRANTS) | $115,204 | No |
| 84.287 | TWENTY-FIRST CENTURY COMMUNITY LEARNING CENTERS | $103,500 | No |
| 84.173 | SPECIAL EDUCATION PRESCHOOL GRANTS | $102,605 | No |
| 84.011 | MIGRANT EDUCATION STATE GRANT PROGRAM | $101,349 | No |
| 84.323 | SPECIAL EDUCATION - STATE PERSONNEL DEVELOPMENT | $95,858 | No |
| 12.U00 | ROTC | $78,859 | No |
| 84.287 | TWENTY-FIRST CENTURY COMMUNITY LEARNING CENTERS | $62,860 | No |
| 84.358B | RURAL EDUCATION | $55,189 | No |
| 84.425U | COVID-19 EDUCATION STABILIZATION FUND | $52,720 | No |
| 84.424A | STUDENT SUPPORT AND ACADEMIC ENRICHMENT PROGRAM | $40,595 | No |
| 10.559 | SUMMER FOOD SERVICE PROGRAM FOR CHILDREN | $30,188 | Yes |
| 84.048 | CAREER AND TECHNICAL EDUCATION -- BASIC GRANTS TO STATES | $30,144 | No |
| 84.424A | STUDENT SUPPORT AND ACADEMIC ENRICHMENT PROGRAM | $25,214 | No |
| 84.365 | ENGLISH LANGUAGE ACQUISITION STATE GRANTS | $21,068 | No |
| 84.027 | SPECIAL EDUCATION GRANTS TO STATES | $7,033 | No |
| 84.173 | SPECIAL EDUCATION PRESCHOOL GRANTS | $6,407 | No |
What findings did the auditor report?
The reference and the requirement letter are the ones the auditor used. The finding text itself is not reproduced here; the FAC report linked above carries it in full.
The most recent report lists no finding.
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How we computed this
Every row comes from the Federal Audit Clearinghouse record named beside it, one report per audit year, with a resubmission superseding the filing it replaces. The auditor is the one named on that filing — it is not a statement about who audits Logan County School District now. Form 990 figures come from the IRS e-filed return named by its object id. This page exists because the organization filed at least two single audits, or one with a finding.
Cite this page
AuditRadar. “Logan County School District Single Audits and Findings (KY).” https://getauditradar.com/single-audits/ky/logan-county-school-district-616001352/. Data as of 2026-09-09.