Rochester Community School Corporation: Single Audit Reports and Findings
Rochester Community School Corporation filed 5 single audits between 2016 and 2024; the most recently observed auditor is CROWE LLP (2024), and the 2024 report lists 18 findings, including 1 material weakness. Data as of 2026-09-18.
Data as of Sep 18, 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; Rochester Community School Corporation is recorded in ROCHESTER, Indiana under EIN 356002789, and the Clearinghouse records it as a higher education institution.
| Audit year | Fiscal year end | Federal expended | Threshold applied | Auditor observed | Findings | MW / SD | FAC report |
|---|---|---|---|---|---|---|---|
| 2024 | 2024-06-30 | $9,625,341 | $750,000 | CROWE LLP | 18 | MW / SD | 2024-06-GSAFAC-0000362399 |
| 2022 | 2022-06-30 | $4,242,974 | $750,000 | INDIANA STATE BOARD OF ACCOUNTS | 19 | MW | 2022-06-CENSUS-0000188733 |
| 2020 | 2020-06-30 | $3,096,130 | $750,000 | INDIANA STATE BOARD OF ACCOUNTS | 19 | MW | 2020-06-CENSUS-0000188733 |
| 2018 | 2018-06-30 | $3,259,624 | $750,000 | INDIANA STATE BOARD OF ACCOUNTS | 32 | MW | 2018-06-CENSUS-0000188733 |
| 2016 | 2016-06-30 | $2,895,373 | $300,000 | INDIANA STATE BOARD OF ACCOUNTS | 24 | MW | 2016-06-CENSUS-0000188733 |
Which federal programs did this organization report?
From the most recent accepted report. "Major" is the designation the auditor made under 2 CFR 200.518, not ours.
| ALN | Program | Expended | Major |
|---|---|---|---|
| 84.425 | EDUCATION STABILIZATION FUND | $2,787,834 | Yes |
| 10.555 | NATIONAL SCHOOL LUNCH PROGRAM | $1,463,998 | Yes |
| 84.425 | EDUCATION STABILIZATION FUND | $1,433,207 | Yes |
| 84.010 | TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES | $537,567 | Yes |
| 32.009 | EMERGENCY CONNECTIVITY FUND PROGRAM | $499,800 | No |
| 84.027 | SPECIAL EDUCATION GRANTS TO STATES | $376,691 | Yes |
| 84.010 | TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES | $364,371 | Yes |
| 16.710 | PUBLIC SAFETY PARTNERSHIP AND COMMUNITY POLICING GRANTS | $347,149 | No |
| 84.425 | EDUCATION STABILIZATION FUND | $266,367 | Yes |
| 93.778 | MEDICAL ASSISTANCE PROGRAM | $261,509 | No |
| 10.555 | NATIONAL SCHOOL LUNCH PROGRAM | $224,183 | Yes |
| 10.553 | SCHOOL BREAKFAST PROGRAM | $181,263 | Yes |
| 84.027 | SPECIAL EDUCATION GRANTS TO STATES | $180,957 | Yes |
| 84.027 | SPECIAL EDUCATION GRANTS TO STATES | $171,284 | Yes |
| 84.027 | SPECIAL EDUCATION GRANTS TO STATES | $97,685 | Yes |
| 84.027 | SPECIAL EDUCATION GRANTS TO STATES | $91,882 | Yes |
| 84.367 | SUPPORTING EFFECTIVE INSTRUCTION STATE GRANTS (FORMERLY IMPROVING TEACHER QUALITY STATE GRANTS) | $64,596 | No |
| 84.424 | STUDENT SUPPORT AND ACADEMIC ENRICHMENT PROGRAM | $54,866 | No |
| 84.010 | TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES | $46,900 | Yes |
| 84.367 | SUPPORTING EFFECTIVE INSTRUCTION STATE GRANTS (FORMERLY IMPROVING TEACHER QUALITY STATE GRANTS) | $41,356 | No |
| 84.367 | SUPPORTING EFFECTIVE INSTRUCTION STATE GRANTS (FORMERLY IMPROVING TEACHER QUALITY STATE GRANTS) | $25,536 | No |
| 10.559 | SUMMER FOOD SERVICE PROGRAM FOR CHILDREN | $20,762 | Yes |
| 84.424 | STUDENT SUPPORT AND ACADEMIC ENRICHMENT PROGRAM | $18,985 | No |
| 84.173 | SPECIAL EDUCATION PRESCHOOL GRANTS | $13,454 | Yes |
| 84.173 | SPECIAL EDUCATION PRESCHOOL GRANTS | $13,255 | Yes |
What findings did the auditor report?
The reference and the requirement letter are the ones the auditor used. The finding text itself is not reproduced here; the FAC report linked above carries it in full.
| Reference | Requirement | Severity | Repeat |
|---|---|---|---|
| 2024-002 | B | Material weakness | No |
| 2024-003 | E | Material weakness | No |
| 2024-004 | N | Material weakness | Yes |
| 2024-005 | I | Significant deficiency | Yes |
| 2024-006 | F | Material weakness | No |
| 2024-007 | L | Material weakness | No |
| 2024-008 | B | Material weakness / Questioned costs | No |
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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 Rochester 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. “Rochester Community School Corporation Single Audits.” https://getauditradar.com/single-audits/in/rochester-community-school-corporation-356002789/. Data as of 2026-09-18.