Logan County Board of Education: Single Audit Reports and Findings
Logan County Board of Education filed 10 single audits between 2016 and 2025; the most recently observed auditor is PERRY & ASSOCIATES CPA'S A.C. (2025), and the 2025 report lists 1 finding. 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; Logan County Board of Education is recorded in LOGAN, Ohio under EIN 556000344, 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 | $9,698,097 | $750,000 | PERRY & ASSOCIATES CPA'S A.C. | 1 | — | 2025-06-GSAFAC-0000408420 |
| 2024 | 2024-06-30 | $22,525,443 | $750,000 | PERRY & ASSOCIATES CPA'S A.C. | 0 | — | 2024-06-GSAFAC-0000360092 |
| 2023 | 2023-06-30 | $17,955,139 | $750,000 | PERRY & ASSOCIATES CPA'S A.C. | 0 | — | 2023-06-GSAFAC-0000034684 |
| 2022 | 2022-06-30 | $15,255,290 | $750,000 | PERRY & ASSOCIATES CPA'S A.C. | 0 | — | 2022-06-CENSUS-0000177823 |
| 2021 | 2021-06-30 | $11,692,956 | $750,000 | PERRY & ASSOCIATES CPA'S A.C. | 0 | — | 2021-06-CENSUS-0000177823 |
| 2020 | 2020-06-30 | $9,319,542 | $750,000 | PERRY & ASSOCIATES CPA'S A.C. | 0 | — | 2020-06-CENSUS-0000177823 |
| 2019 | 2019-06-30 | $8,575,666 | $750,000 | PERRY & ASSOCIATES CPA'S A.C. | 0 | — | 2019-06-CENSUS-0000177823 |
| 2018 | 2018-06-30 | $8,321,204 | $750,000 | PERRY & ASSOCIATES CPA'S A.C. | 0 | — | 2018-06-CENSUS-0000177823 |
| 2017 | 2017-06-30 | $7,563,560 | $750,000 | PERRY & ASSOCIATES CPA'S A.C. | 0 | — | 2017-06-CENSUS-0000177823 |
| 2016 | 2016-06-30 | $7,330,056 | $750,000 | PERRY & ASSOCIATES CPA'S A.C. | 0 | — | 2016-06-CENSUS-0000177823 |
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 | $1,887,590 | Yes |
| 84.010 | TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES | $1,815,740 | No |
| 84.027 | SPECIAL EDUCATION GRANTS TO STATES | $1,593,545 | No |
| 10.553 | SCHOOL BREAKFAST PROGRAM | $1,254,695 | Yes |
| 84.010 | TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES | $784,913 | No |
| 84.425 | EDUCATION STABILIZATION FUND | $327,210 | No |
| 84.367 | SUPPORTING EFFECTIVE INSTRUCTION STATE GRANTS (FORMERLY IMPROVING TEACHER QUALITY STATE GRANTS) | $288,334 | No |
| 93.243 | SUBSTANCE ABUSE AND MENTAL HEALTH SERVICES PROJECTS OF REGIONAL AND NATIONAL SIGNIFICANCE | $246,179 | No |
| 84.063 | FEDERAL PELL GRANT PROGRAM | $162,079 | No |
| 10.555 | NATIONAL SCHOOL LUNCH PROGRAM | $158,868 | Yes |
| 84.048 | CAREER AND TECHNICAL EDUCATION -- BASIC GRANTS TO STATES | $113,566 | No |
| 84.027 | SPECIAL EDUCATION GRANTS TO STATES | $111,670 | No |
| 84.424 | STUDENT SUPPORT AND ACADEMIC ENRICHMENT PROGRAM | $105,331 | No |
| 84.367 | SUPPORTING EFFECTIVE INSTRUCTION STATE GRANTS (FORMERLY IMPROVING TEACHER QUALITY STATE GRANTS) | $104,933 | No |
| 10.582 | FRESH FRUIT AND VEGETABLE PROGRAM | $86,372 | Yes |
| 93.243 | SUBSTANCE ABUSE AND MENTAL HEALTH SERVICES PROJECTS OF REGIONAL AND NATIONAL SIGNIFICANCE | $86,269 | No |
| 84.424 | STUDENT SUPPORT AND ACADEMIC ENRICHMENT PROGRAM | $81,447 | No |
| 84.010 | TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES | $64,244 | No |
| 84.358 | RURAL EDUCATION | $63,392 | No |
| 84.173 | SPECIAL EDUCATION GRANTS TO STATES | $60,891 | No |
| 84.010 | TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES | $41,188 | No |
| 10.558 | CHILD AND ADULT CARE FOOD PROGRAM | $36,878 | No |
| 84.048 | CAREER AND TECHNICAL EDUCATION -- BASIC GRANTS TO STATES | $34,770 | No |
| 84.425 | EDUCATION STABILIZATION FUND | $33,925 | No |
| 10.559 | SUMMER FOOD SERVICE PROGRAM FOR CHILDREN | $32,522 | Yes |
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.
| Reference | Requirement | Severity | Repeat |
|---|---|---|---|
| 2025-001 | B | Material weakness / Questioned costs | No |
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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 Board of Education 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 Board of Education Single Audits and Findings (OH).” https://getauditradar.com/single-audits/oh/logan-county-board-of-education-556000344/. Data as of 2026-09-18.