North Adams Community Schools: Single Audit Reports and Findings

North Adams Community Schools's most recent single audit in the Federal Audit Clearinghouse covers fiscal year 2025, accepted March 19, 2026; the auditor observed on that filing is Indiana State Board of Accounts. It reported 1 finding, including a material weakness, with an adverse opinion on the financial statements. 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; North Adams Community Schools is recorded in DECATUR, Indiana under EIN 351086386, 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 North Adams Community Schools
Audit yearFiscal year endFederal expendedThreshold appliedAuditor observedOpinionFindingsMW / SDFAC report
20252025-06-30$4,812,462$750,000Indiana State Board of AccountsAdverse / Not on a GAAP basis1MW / SD2025-06-GSAFAC-0000408989
20232023-06-30$7,570,854$750,000Indiana State Board of AccountsAdverse / Not on a GAAP basis2MW2023-06-GSAFAC-0000025713
20212021-06-30$4,099,628$750,000Indiana State Board of AccountsAdverse / Not on a GAAP basis2MW2021-06-CENSUS-0000143276
20192019-06-30$3,593,451$750,000Indiana State Board of AccountsAdverse / Not on a GAAP basis2MW2019-06-CENSUS-0000143276
20172017-06-30$4,426,872$750,000Indiana State Board of AccountsNot on a GAAP basis2MW / SD2017-06-CENSUS-0000143276

When is the next single audit due?

If North Adams Community Schools 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
10.555NATIONAL SCHOOL LUNCH PROGRAM 2025$779,616Yes
10.555NATIONAL SCHOOL LUNCH PROGRAM 2024$770,454Yes
84.027SPECIAL EDUCATION GRANTS TO STATES 2025$661,979Yes
84.027SPECIAL EDUCATION GRANTS TO STATES 2024$609,438Yes
84.010TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES 2025$597,581No
84.425EDUCATION STABILIZATION FUND 2024$280,669No
10.553SCHOOL BREAKFAST PROGRAM 2024$187,540Yes
10.553SCHOOL BREAKFAST PROGRAM 2025$176,501Yes
84.010TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES 2024$148,748No
84.425EDUCATION STABILIZATION FUND 2024$98,898No
93.778MEDICAL ASSISTANCE PROGRAM 2024$76,261No
84.367SUPPORTING EFFECTIVE INSTRUCTION STATE GRANTS (FORMERLY IMPROVING TEACHER QUALITY STATE GRANTS) 2025$66,387No
84.367SUPPORTING EFFECTIVE INSTRUCTION STATE GRANTS (FORMERLY IMPROVING TEACHER QUALITY STATE GRANTS) 2024$61,822No
84.173SPECIAL EDUCATION PRESCHOOL GRANTS 2024$34,073Yes
84.425EDUCATION STABILIZATION FUND 2025$26,927No
10.559SUMMER FOOD SERVICE PROGRAM FOR CHILDREN 2025$26,325Yes
84.173SPECIAL EDUCATION PRESCHOOL GRANTS 2025$24,982Yes
93.778MEDICAL ASSISTANCE PROGRAM 2025$24,285No
84.196EDUCATION FOR HOMELESS CHILDREN AND YOUTH 2024$23,783No
84.424STUDENT SUPPORT AND ACADEMIC ENRICHMENT PROGRAM 2025$23,645No
84.027SPECIAL EDUCATION GRANTS TO STATES 2024$21,241Yes
84.196EDUCATION FOR HOMELESS CHILDREN AND YOUTH 2025$19,229No
84.425EDUCATION STABILIZATION FUND 2025$18,832No
10.559SUMMER FOOD SERVICE PROGRAM FOR CHILDREN 2024$15,470Yes
84.048CAREER AND TECHNICAL EDUCATION -- BASIC GRANTS TO STATES 2024$13,097No

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
2025-003Matching, level of effort, earmarking (G)Significant deficiencyNo

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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 North Adams 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. “North Adams Community Schools, Indiana Single Audit FY2025.” https://getauditradar.com/single-audits/in/north-adams-community-schools-351086386/. Data as of 2026-11-06.