Clay Community Schools: Single Audit Reports and Findings

Clay Community Schools filed 5 single audits between 2016 and 2024; the most recently observed auditor is INDIANA STATE BOARD OF ACCOUNTS (2024), and the 2024 report lists 5 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; Clay Community Schools is recorded in BRAZIL, Indiana under EIN 351128364, 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.

Single audits filed by Clay Community Schools
Audit yearFiscal year endFederal expendedThreshold appliedAuditor observedFindingsMW / SDFAC report
20242024-06-30$17,816,786$750,000INDIANA STATE BOARD OF ACCOUNTS5—2024-06-GSAFAC-0000358188
20222022-06-30$12,896,944$750,000INDIANA STATE BOARD OF ACCOUNTS5MW2022-06-CENSUS-0000190318
20202020-06-30$8,099,269$750,000INDIANA STATE BOARD OF ACCOUNTS3MW2020-06-CENSUS-0000190318
20182018-06-30$7,075,439$750,000INDIANA STATE BOARD OF ACCOUNTS3MW2018-06-CENSUS-0000190318
20162016-06-30$7,487,177$750,000INDIANA STATE BOARD OF ACCOUNTS5MW2016-06-CENSUS-0000190318

When is the next single audit due?

If Clay Community Schools is again required to have a single audit for the fiscal year ending Jun 30, 2025, the reporting package is due to the Federal Audit Clearinghouse by Mar 30, 2026 at the latest.

No filing for that fiscal year appears in the Clearinghouse data as of Nov 6, 2026. The data does not show why: an organization below the threshold is not required to file, and a filing can be accepted after the due date.

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.

Indiana also publishes audit reports of local governments: Indiana State Board of Accounts. 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.

Federal programs on the most recent report
ALNProgramExpendedMajor
84.425EDUCATION STABILIZATION FUND 2023$2,971,477Yes
84.425EDUCATION STABILIZATION FUND 2024$2,727,491Yes
10.555NATIONAL SCHOOL LUNCH PROGRAM 2023$1,874,446Yes
10.555NATIONAL SCHOOL LUNCH PROGRAM 2024$1,859,256Yes
84.010TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES 2024$1,204,271Yes
84.425EDUCATION STABILIZATION FUND 2023$1,123,476Yes
84.027SPECIAL EDUCATION GRANTS TO STATES 2023$1,103,969No
84.027SPECIAL EDUCATION GRANTS TO STATES 2024$1,100,956No
84.010TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES 2023$907,836Yes
84.425EDUCATION STABILIZATION FUND 2024$673,901Yes
10.553SCHOOL BREAKFAST PROGRAM 2023$641,429Yes
10.553SCHOOL BREAKFAST PROGRAM 2024$597,006Yes
84.027SPECIAL EDUCATION GRANTS TO STATES 2024$204,865No
84.367SUPPORTING EFFECTIVE INSTRUCTION STATE GRANTS (FORMERLY IMPROVING TEACHER QUALITY STATE GRANTS) 2024$154,369No
84.367SUPPORTING EFFECTIVE INSTRUCTION STATE GRANTS (FORMERLY IMPROVING TEACHER QUALITY STATE GRANTS) 2023$114,081No
84.424STUDENT SUPPORT AND ACADEMIC ENRICHMENT PROGRAM 2024$79,170No
84.358RURAL EDUCATION 2023$71,369No
84.424STUDENT SUPPORT AND ACADEMIC ENRICHMENT PROGRAM 2023$51,976No
84.425EDUCATION STABILIZATION FUND 2023$50,000Yes
84.425EDUCATION STABILIZATION FUND 2024$50,000Yes
84.173SPECIAL EDUCATION PRESCHOOL GRANTS 2024$43,773No
84.002ADULT EDUCATION - BASIC GRANTS TO STATES 2024$34,906No
84.358RURAL EDUCATION 2024$34,866No
84.002ADULT EDUCATION - BASIC GRANTS TO STATES 2023$34,855No
84.173SPECIAL EDUCATION PRESCHOOL GRANTS 2023$33,476No

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.

Findings on the most recent report
ReferenceRequirementSeverityRepeat
2024-001Eligibility (E)Material weaknessYes
2024-002Matching, level of effort, earmarking (G)Material weaknessYes
2024-003Special tests and provisions (N)Material weaknessYes
2024-004Reporting (L)Material weaknessYes
2024-005Special tests and provisions (N)Material weaknessNo

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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 Clay Community Schools 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. “Clay Community Schools, Indiana Single Audits 2016–2024.” https://getauditradar.com/single-audits/in/clay-community-schools-351128364/. Data as of 2026-11-06.