Delphi Community School Corporation: Single Audit Reports and Findings

Delphi Community School Corporation filed 6 single audits between 2016 and 2025; the most recently observed auditor is INDIANA STATE BOARD OF ACCOUNTS (2025), and the 2025 report lists 6 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; Delphi Community School Corporation is recorded in DELPHI, Indiana under EIN 351097830, 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 Delphi Community School Corporation
Audit yearFiscal year endFederal expendedThreshold appliedAuditor observedFindingsMW / SDFAC report
20252025-06-30$4,619,215$750,000INDIANA STATE BOARD OF ACCOUNTS6—2025-06-GSAFAC-0000410174
20232023-06-30$4,366,432$750,000INDIANA STATE BOARD OF ACCOUNTS5MW2023-06-GSAFAC-0000027329
20212021-06-30$3,389,437$750,000INDIANA STATE BOARD OF ACCOUNTS1MW2021-06-CENSUS-0000191881
20192019-06-30$1,053,737$750,000INDIANA STATE BOARD OF ACCOUNTS3MW2019-06-CENSUS-0000191881
20182018-06-30$2,360,333$750,000INDIANA STATE BOARD OF ACCOUNTS4MW2018-06-CENSUS-0000191881
20162016-06-30$2,136,159$750,000INDIANA STATE BOARD OF ACCOUNTS5MW2016-06-CENSUS-0000191881

When is the next single audit due?

If Delphi Community School Corporation is again required to have a single audit for the fiscal year ending Jun 30, 2026, the reporting package is due to the Federal Audit Clearinghouse by Mar 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.

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
84.027SPECIAL EDUCATION GRANTS TO STATES 2025$850,013Yes
84.027SPECIAL EDUCATION GRANTS TO STATES 2024$524,285Yes
84.425EDUCATION STABILIZATION FUND 2025$523,672Yes
10.555NATIONAL SCHOOL LUNCH PROGRAM 2024$495,933Yes
10.555NATIONAL SCHOOL LUNCH PROGRAM 2025$478,805Yes
84.425EDUCATION STABILIZATION FUND 2024$425,883Yes
84.010TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES 2025$261,464No
84.010TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES 2024$226,594No
10.553SCHOOL BREAKFAST PROGRAM 2024$129,903Yes
10.553SCHOOL BREAKFAST PROGRAM 2025$125,237Yes
84.027SPECIAL EDUCATION GRANTS TO STATES 2024$77,544Yes
84.048CAREER AND TECHNICAL EDUCATION -- BASIC GRANTS TO STATES 2024$74,000No
84.367SUPPORTING EFFECTIVE INSTRUCTION STATE GRANTS (FORMERLY IMPROVING TEACHER QUALITY STATE GRANTS) 2024$58,245No
84.425EDUCATION STABILIZATION FUND 2025$55,471Yes
84.367SUPPORTING EFFECTIVE INSTRUCTION STATE GRANTS (FORMERLY IMPROVING TEACHER QUALITY STATE GRANTS) 2025$54,254No
93.778MEDICAL ASSISTANCE PROGRAM 2025$39,479No
84.425EDUCATION STABILIZATION FUND 2024$32,305Yes
84.425EDUCATION STABILIZATION FUND 2025$25,000Yes
84.424STUDENT SUPPORT AND ACADEMIC ENRICHMENT PROGRAM 2025$20,897No
10.559SUMMER FOOD SERVICE PROGRAM FOR CHILDREN 2024$18,773Yes
84.425EDUCATION STABILIZATION FUND 2024$18,528Yes
10.559SUMMER FOOD SERVICE PROGRAM FOR CHILDREN 2025$17,620Yes
84.173SPECIAL EDUCATION PRESCHOOL GRANTS 2025$16,290Yes
93.778MEDICAL ASSISTANCE PROGRAM 2024$15,939No
84.425EDUCATION STABILIZATION FUND 2025$15,846Yes

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
2025-001Eligibility (E)Material weaknessYes
2025-002Procurement and suspension and debarment (I)Material weaknessYes
2025-003Reporting (L)Material weaknessNo
2025-004Matching, level of effort, earmarking (G)Material weaknessNo
2025-005Procurement and suspension and debarment (I)Material weaknessNo
2025-006Equipment and real property management (F)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 Delphi Community School Corporation 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. “Delphi Community School Corporation, Indiana Single Audits.” https://getauditradar.com/single-audits/in/delphi-community-school-corporation-351097830/. Data as of 2026-11-06.