Logan-Rogersville R-VIII School District

EIN: 446005281

UEI: KHNUU9MLXMH6

Data as of August 25, 2026

Logan-Rogersville R-VIII School District10 audit years2 findings
10
Audit Years
2
Total Findings
0
Repeat Findings

FY 2021-06-30

Management decision deadline — for entities that funded this organization

The FAC accepted this audit on November 10, 2021. Under 2 CFR 200.521(d), a pass-through entity that provided federal funds to this organization for this audit period must issue a management decision on these findings by May 10, 2022 (1569 days ago).

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2021-001
Special Tests & Provisions

District performed verification procedures on five lunch applications rather than the required three based on 3% of the total free/reduced lunch applications at October 1. Cause: Two lunch applications were incorrectly selected to have eligibility verified. Effect: District in violation of DESE requirement to only verify eligibility for the specified number of applications. Recommendation: The district should provide additional training to those individuals responsible for the verification process.

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Full finding narrative

Item 2021-001: Food Service Income Verifications Compliance Requirements: Special Tests and Provisions ? Verification of Free and Reduced Applications Criteria: Office of Management and Budget Circular 2CFR part 200 Compliance Supplement for child Nutrition Cluster requires the district by November 15th of each school year, to verify 3% of the current free and reduced-price eligibility of households selected from a sample of approved free and reduced applications as of October 1st. Condition: District performed verification procedures on five lunch applications rather than the required three based on 3% of the total free/reduced lunch applications at October 1. Cause: Two lunch applications were incorrectly selected to have eligibility verified. Effect: District in violation of DESE requirement to only verify eligibility for the specified number of applications. Recommendation: The district should provide additional training to those individuals responsible for the verification process.

Corrective Action Plan

The district concurs with the audit finding. The individual responsible for the verification and confirmation process will exercise due care when verifying income.

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FY 2020-06-30

FAC accepted this audit on November 19, 2020 — management decision was due May 19, 2021.

2020-001
Special Tests & Provisions

Income was calculated and/or improperly verified. Cause: Income was improperly verified on 4 of 6 applications selected for documentation. Two of the four errors should have resulted in a change in eligibility status. The other two errors were a result of improper income verification procedures. Effect: The condition increases the risk that the district could make an inappropriate determination as to the eligibility status of free and reduced applications. Recommendation: The district should provide additional training to those individuals responsible for the verification and confirmation process. Management response: The district concurs with the audit finding. The individuals responsible for the verification and confirmation process will exercise due care when verifying income.

Show full finding ▾
Full finding narrative

Item 2020-001: Food Service Income Verifications Compliance Requirements: Special Tests and Provisions?Verification of Free and Reduced Applications Criteria: Office of Management and Budget Circular 2CFR part 200 Compliance Supplement for Child Nutrition Cluster requires the district by November 15th of each school year, to verify the current free and reduced-price eligibility of households selected from a sample of approved free and reduced applications as of October 1st. Condition: Income was calculated and/or improperly verified. Cause: Income was improperly verified on 4 of 6 applications selected for documentation. Two of the four errors should have resulted in a change in eligibility status. The other two errors were a result of improper income verification procedures. Effect: The condition increases the risk that the district could make an inappropriate determination as to the eligibility status of free and reduced applications. Recommendation: The district should provide additional training to those individuals responsible for the verification and confirmation process. Management response: The district concurs with the audit finding. The individuals responsible for the verification and confirmation process will exercise due care when verifying income.

Corrective Action Plan

The district concurs with the audit finding. The individuals responsible for the verification and confirmation process will exercise due care when verifying income.

About Special Tests and Provisions →

Data source: This information comes from the Federal Audit Clearinghouse, the official repository of Single Audit data. All data is public domain. Verify this organization's audit history at fac.gov.

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