Salem Community Schools: Single Audit Reports and Findings
Salem Community Schools filed 5 single audits between 2017 and 2025; the most recently observed auditor is INDIANA STATE BOARD OF ACCOUNTS (2025), and the 2025 report lists 10 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; Salem Community Schools is recorded in SALEM, Indiana under EIN 351123801, and the Clearinghouse records it as a local government.
| Audit year | Fiscal year end | Federal expended | Threshold applied | Auditor observed | Findings | MW / SD | FAC report |
|---|---|---|---|---|---|---|---|
| 2025 | 2025-06-30 | $7,168,755 | $750,000 | INDIANA STATE BOARD OF ACCOUNTS | 10 | MW | 2025-06-GSAFAC-0000407982 |
| 2023 | 2023-06-30 | $13,285,089 | $750,000 | INDIANA STATE BOARD OF ACCOUNTS | 16 | MW | 2023-06-GSAFAC-0000028531 |
| 2021 | 2021-06-30 | $3,840,389 | $750,000 | INDIANA STATE BOARD OF ACCOUNTS | 8 | MW | 2021-06-CENSUS-0000143570 |
| 2019 | 2019-06-30 | $4,197,590 | $750,000 | INDIANA STATE BOARD OF ACCOUNTS | 9 | MW | 2019-06-CENSUS-0000143570 |
| 2017 | 2017-06-30 | $3,753,621 | $750,000 | INDIANA STATE BOARD OF ACCOUNTS | 22 | MW | 2017-06-CENSUS-0000143570 |
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 2025 | $981,230 | Yes |
| 10.555 | NATIONAL SCHOOL LUNCH PROGRAM 2024 | $859,236 | No |
| 10.555 | NATIONAL SCHOOL LUNCH PROGRAM 2025 | $835,407 | No |
| 97.047 | BRIC: BUILDING RESILIENT INFRASTRUCTURE AND COMMUNITIES 2024 | $811,483 | Yes |
| 84.027 | SPECIAL EDUCATION GRANTS TO STATES 2024 | $525,950 | No |
| 84.010 | TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES 2024 | $520,177 | Yes |
| 84.027 | SPECIAL EDUCATION GRANTS TO STATES 2025 | $495,425 | No |
| 84.425 | EDUCATION STABILIZATION FUND 2024 | $490,000 | Yes |
| 84.010 | TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES 2025 | $470,411 | Yes |
| 84.425 | EDUCATION STABILIZATION FUND 2024 | $309,068 | Yes |
| 10.553 | SCHOOL BREAKFAST PROGRAM 2024 | $233,411 | No |
| 10.553 | SCHOOL BREAKFAST PROGRAM 2025 | $228,027 | No |
| 84.367 | SUPPORTING EFFECTIVE INSTRUCTION STATE GRANTS (FORMERLY IMPROVING TEACHER QUALITY STATE GRANTS) 2024 | $126,878 | No |
| 84.367 | SUPPORTING EFFECTIVE INSTRUCTION STATE GRANTS (FORMERLY IMPROVING TEACHER QUALITY STATE GRANTS) 2025 | $105,714 | No |
| 84.424 | STUDENT SUPPORT AND ACADEMIC ENRICHMENT PROGRAM 2024 | $71,130 | No |
| 84.424 | STUDENT SUPPORT AND ACADEMIC ENRICHMENT PROGRAM 2025 | $36,187 | No |
| 84.196 | EDUCATION FOR HOMELESS CHILDREN AND YOUTH 2024 | $25,212 | No |
| 84.173 | SPECIAL EDUCATION PRESCHOOL GRANTS 2025 | $15,289 | No |
| 84.173 | SPECIAL EDUCATION PRESCHOOL GRANTS 2024 | $12,882 | No |
| 84.196 | EDUCATION FOR HOMELESS CHILDREN AND YOUTH 2025 | $9,788 | No |
| 84.358 | RURAL EDUCATION 2024 | $5,175 | No |
| 84.173 | SPECIAL EDUCATION PRESCHOOL GRANTS 2024 | $675 | No |
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 |
|---|---|---|---|
| 2025-003 | E | Material weakness | No |
| 2025-004 | N | Material weakness | No |
| 2025-005 | L | Material weakness | Yes |
| 2025-006 | G | Material weakness | No |
| 2025-007 | ABCGL | Material weakness | Yes |
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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 Salem 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. “Salem Community Schools Single Audits and Findings (IN).” https://getauditradar.com/single-audits/in/salem-community-schools-351123801/. Data as of 2026-09-18.