The Auditor’s Office presents the Auditor of State Award with Distinction to local governments and school districts upon the completion of a financial audit. The Logan-Hocking School District was one of only 44 school districts (out of 611) that received this recognition. Entities that receive the award meet the following criteria of a “clean” audit report:
The entity must file financial reports with the Auditor of State’s office by the statutory due date, without extension, via the Hinkle System, on a GAAP accounting basis and prepare a CAFR (Comprehensive Annual Financial Report);
The audit report does not contain any findings for recovery, material citations, material weaknesses, significant deficiencies, Uniform Guidance (Single Audit) findings or questioned costs;
The entity’s management letter contains no comments related to:
Ethics referrals
Questioned costs less than the threshold per the Uniform Guidance
Lack of timely report submission
Bank reconciliation issues
Failure to obtain a timely Single Audit in accordance with Uniform Guidance Findings for recovery less than $500
Public meetings or public records issues
The entity has no other financial or other concerns
Pictured: Cindy Cook, Susanne Simpson, Paul Shaw, Jessica James, Marlene Winegardner, Tricia Baughman, Tara Clarke, Amy Reichling