LOGAN, COUNTY OF: Single Audit Reports and Findings
LOGAN, COUNTY OF filed 10 single audits between 2016 and 2025; the most recently observed auditor is CLARK SCHAEFER HACKETT (2025), and the 2025 report lists 0 findings. Data as of 2026-11-06.
Data as of Nov 6, 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 OF is recorded in BELLEFONTAINE, Ohio under EIN 346400797, and the Clearinghouse records it as a local government. Each report opens on the Clearinghouse itself; how to search the Federal Audit Clearinghouse explains the rest of the reporting package.
| Audit year | Fiscal year end | Federal expended | Threshold applied | Auditor observed | Findings | MW / SD | FAC report |
|---|---|---|---|---|---|---|---|
| 2025 | 2025-12-31 | $6,678,361 | $1,000,000 | CLARK SCHAEFER HACKETT | 0 | — | 2025-12-GSAFAC-0000421890 |
| 2024 | 2024-12-31 | $14,870,666 | $750,000 | CLARK SCHAEFER HACKETT | 0 | SD | 2024-12-GSAFAC-0000376204 |
| 2023 | 2023-12-31 | $6,532,664 | $750,000 | KEITH FABER, AUDITOR OF STATE | 2 | — | 2023-12-GSAFAC-0000039551 |
| 2022 | 2022-12-31 | $7,527,898 | $750,000 | KEITH FABER, AUDITOR OF STATE | 2 | MW | 2022-12-GSAFAC-0000003254 |
| 2021 | 2021-12-31 | $864,420 | $750,000 | BHM CPA Group, Inc. | 0 | — | 2021-12-CENSUS-0000258804 |
| 2020 | 2020-12-31 | $10,054,556 | $750,000 | KEITH FABER, AUDITOR OF STATE | 0 | — | 2020-12-CENSUS-0000162470 |
| 2019 | 2019-12-31 | $5,641,821 | $750,000 | KEITH FABER, AUDITOR OF STATE | 0 | — | 2019-12-CENSUS-0000162470 |
| 2018 | 2018-12-31 | $5,103,066 | $750,000 | KEITH FABER, AUDITOR OF STATE | 1 | MW | 2018-12-CENSUS-0000162470 |
| 2017 | 2017-12-31 | $5,268,742 | $750,000 | KEITH FABER, AUDITOR OF STATE | 1 | MW | 2017-12-CENSUS-0000162470 |
| 2016 | 2016-12-31 | $5,298,551 | $750,000 | KEITH FABER, AUDITOR OF STATE | 3 | MW / SD | 2016-12-CENSUS-0000162470 |
When is the next single audit due?
If LOGAN, COUNTY OF is again required to have a single audit for the fiscal year ending Dec 31, 2026, the reporting package is due to the Federal Audit Clearinghouse by Sep 30, 2027 at the latest.
Whether an audit is required depends on federal awards expended in that year (the single audit threshold). The rule, 2 CFR 200.512(a): the reporting package is due within 30 calendar days after the auditee receives the auditor's report or nine months after the end of the audit period, whichever is earlier; the date above is the nine-month date, moved to Monday when it falls on a weekend. Last verified: 2026-11-15.
Which federal programs did this organization report?
From the most recent accepted report, as listed on its schedule of expenditures of federal awards (SEFA). "Major" is the designation the auditor made under 2 CFR 200.518, not ours.
| ALN | Program | Expended | Major |
|---|---|---|---|
| 14.228 | COMMUNITY DEVELOPMENT BLOCK GRANTS/STATE'S PROGRAM AND NON-ENTITLEMENT GRANTS IN HAWAII | $1,032,577 | Yes |
| 93.563 | CHILD SUPPORT SERVICES | $899,195 | Yes |
| 93.658 | FOSTER CARE TITLE IV-E | $832,223 | Yes |
| 10.561 | STATE ADMINISTRATIVE MATCHING GRANTS FOR THE SUPPLEMENTAL NUTRITION ASSISTANCE PROGRAM | $489,034 | No |
| 93.659 | ADOPTION ASSISTANCE | $456,900 | No |
| 93.778 | GRANTS TO STATES FOR MEDICAID | $454,072 | No |
| 93.667 | SOCIAL SERVICES BLOCK GRANT | $440,100 | No |
| 93.558 | TEMPORARY ASSISTANCE FOR NEEDY FAMILIES | $305,494 | No |
| 20.287 | SURFACE TRANSPORTATION BLOCK GRANT PROGRAM | $252,957 | No |
| 93.243 | SUBSTANCE ABUSE AND MENTAL HEALTH SERVICES PROJECTS OF REGIONAL AND NATIONAL SIGNIFICANCE | $248,622 | No |
| 10.557 | WIC SPECIAL SUPPLEMENTAL NUTRITION PROGRAM FOR WOMEN, INFANTS, AND CHILDREN | $239,859 | No |
| 84.181 | SPECIAL EDUCATION-GRANTS FOR INFANTS AND FAMILIES | $170,097 | No |
| 16.828 | SWIFT, CERTAIN, AND FAIR SUPERVISION PROGRAM: APPLYING THE PRINCIPLES BEHIND PROJECT HOPE | $151,448 | No |
| 17.258 | WIOA ADULT PROGRAM | $80,328 | No |
| 97.042 | EMERGENCY MANAGEMENT PERFORMANCE GRANTS | $71,331 | No |
| 17.259 | WIOA YOUTH ACTIVITIES | $64,377 | No |
| 20.205 | HIGHWAY PLANNING AND CONSTRUCTION | $61,379 | No |
| 20.272 | HIGHWAY SAFETY IMPROVEMENT PROGRAM (HSIP) | $50,000 | No |
| 17.225 | UNEMPLOYMENT INSURANCE | $45,478 | No |
| 20.600 | STATE AND COMMUNITY HIGHWAY SAFETY | $44,682 | No |
| 93.645 | STEPHANIE TUBBS JONES CHILD WELFARE SERVICES PROGRAM | $44,379 | No |
| 93.575 | CHILD CARE AND DEVELOPMENT BLOCK GRANT | $39,473 | No |
| 93.667 | SOCIAL SERVICES BLOCK GRANT | $37,567 | No |
| 84.027 | SPECIAL EDUCATION GRANTS TO STATES | $33,918 | No |
| 93.556 | MARYLEE ALLEN PROMOTING SAFE AND STABLE FAMILIES PROGRAM | $31,150 | No |
What findings did the auditor report?
The reference is the auditor’s; the requirement is the Compliance Supplement category the auditor selected. The finding text itself is not reproduced here; the FAC report linked above carries it in full. What the two severity levels mean: material weakness vs significant deficiency.
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 OF 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 of, Ohio Single Audits 2016–2025.” https://getauditradar.com/single-audits/oh/logan-county-of-346400797/. Data as of 2026-11-06.