Lockland Local School District: Single Audit Reports and Findings
Lockland Local School District filed 10 single audits between 2016 and 2025; the most recently observed auditor is Ohio Auditor of State (2025), and the 2025 report lists 0 findings. Data as of 2026-09-18.
Data as of Sep 18, 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; Lockland Local School District is recorded in CINCINNATI, Ohio under EIN 316000854, 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 | $1,244,432 | $750,000 | Ohio Auditor of State | 0 | — | 2025-06-GSAFAC-0000410863 |
| 2024 | 2024-06-30 | $1,274,785 | $750,000 | PERRY & ASSOCIATES CPA'S A.C. | 0 | — | 2024-06-GSAFAC-0000347924 |
| 2023 | 2023-06-30 | $1,965,379 | $750,000 | PERRY & ASSOCIATES CPA'S A.C. | 0 | — | 2023-06-GSAFAC-0000004687 |
| 2022 | 2022-06-30 | $4,947,643 | $750,000 | PERRY & ASSOCIATES CPA'S A.C. | 0 | — | 2022-06-CENSUS-0000164306 |
| 2021 | 2021-06-30 | $1,816,474 | $750,000 | PERRY & ASSOCIATES CPA'S A.C. | 0 | — | 2021-06-CENSUS-0000164306 |
| 2020 | 2020-06-30 | $1,244,508 | $750,000 | PERRY & ASSOCIATES CPA'S A.C. | 0 | — | 2020-06-CENSUS-0000164306 |
| 2019 | 2019-06-30 | $951,684 | $750,000 | PERRY & ASSOCIATES CPA'S A.C. | 0 | — | 2019-06-CENSUS-0000164306 |
| 2018 | 2018-06-30 | $1,021,471 | $750,000 | PERRY & ASSOCIATES CPA'S A.C. | 0 | SD | 2018-06-CENSUS-0000164306 |
| 2017 | 2017-06-30 | $1,011,899 | $750,000 | PERRY & ASSOCIATES CPA'S A.C. | 0 | SD | 2017-06-CENSUS-0000164306 |
| 2016 | 2016-06-30 | $1,192,571 | $750,000 | PERRY & ASSOCIATES CPA'S A.C. | 0 | — | 2016-06-CENSUS-0000164306 |
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 |
|---|---|---|---|
| 84.010 | TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES | $914,283 | Yes |
| 84.027 | SPECIAL EDUCATION GRANTS TO STATES | $187,657 | No |
| 84.424 | STUDENT SUPPORT AND ACADEMIC ENRICHMENT PROGRAM | $52,145 | No |
| 84.367 | SUPPORTING EFFECTIVE INSTRUCTION STATE GRANTS (FORMERLY IMPROVING TEACHER QUALITY STATE GRANTS) | $50,249 | No |
| 84.365 | ENGLISH LANGUAGE ACQUISITION STATE GRANTS | $18,995 | No |
| 84.425 | EDUCATION STABILIZATION FUND | $15,000 | No |
| 84.287 | TWENTY-FIRST CENTURY COMMUNITY LEARNING CENTERS | $4,126 | No |
| 84.173 | SPECIAL EDUCATION PRESCHOOL GRANTS | $1,517 | No |
| 84.048 | CAREER AND TECHNICAL EDUCATION -- BASIC GRANTS TO STATES | $460 | 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 Lockland Local 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. “Lockland Local School District Single Audits and Findings (OH).” https://getauditradar.com/single-audits/oh/lockland-local-school-district-316000854/. Data as of 2026-09-18.