Smith-Green Community Schools: Single Audit Reports and Findings
Smith-Green Community Schools filed 4 single audits between 2017 and 2025; the most recently observed auditor is INDIANA STATE BOARD OF ACCOUNTS (2025), and the 2025 report lists 1 finding, including 1 material weakness. 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; Smith-Green Community Schools is recorded in CHURUBUSCO, Indiana under EIN 351085778, 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.
| Audit year | Fiscal year end | Federal expended | Threshold applied | Auditor observed | Findings | MW / SD | FAC report |
|---|---|---|---|---|---|---|---|
| 2025 | 2025-06-30 | $2,336,976 | $750,000 | INDIANA STATE BOARD OF ACCOUNTS | 1 | MW | 2025-06-GSAFAC-0000405467 |
| 2023 | 2023-06-30 | $2,238,540 | $750,000 | INDIANA STATE BOARD OF ACCOUNTS | 1 | MW | 2023-06-GSAFAC-0000025674 |
| 2021 | 2021-06-30 | $1,511,592 | $750,000 | CROWE LLP | 1 | MW | 2021-06-CENSUS-0000225578 |
| 2017 | 2017-06-30 | $1,417,897 | $750,000 | INDIANA STATE BOARD OF ACCOUNTS | 2 | MW | 2017-06-CENSUS-0000225578 |
When is the next single audit due?
If Smith-Green 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.
| ALN | Program | Expended | Major |
|---|---|---|---|
| 84.425 | EDUCATION STABILIZATION FUND 2024 | $635,837 | No |
| 10.555 | NATIONAL SCHOOL LUNCH PROGRAM 2024 | $353,589 | Yes |
| 10.555 | NATIONAL SCHOOL LUNCH PROGRAM 2025 | $308,930 | Yes |
| 84.027 | SPECIAL EDUCATION GRANTS TO STATES 2024 | $286,382 | Yes |
| 84.027 | SPECIAL EDUCATION GRANTS TO STATES 2025 | $253,569 | Yes |
| 84.010 | TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES 2025 | $129,108 | No |
| 84.010 | TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES 2024 | $102,207 | No |
| 84.425 | EDUCATION STABILIZATION FUND 2024 | $71,375 | No |
| 84.367 | SUPPORTING EFFECTIVE INSTRUCTION STATE GRANTS (FORMERLY IMPROVING TEACHER QUALITY STATE GRANTS) 2025 | $41,377 | No |
| 84.425 | EDUCATION STABILIZATION FUND 2025 | $32,003 | No |
| 10.553 | SCHOOL BREAKFAST PROGRAM 2024 | $29,548 | Yes |
| 84.027 | SPECIAL EDUCATION GRANTS TO STATES 2024 | $24,770 | Yes |
| 10.553 | SCHOOL BREAKFAST PROGRAM 2025 | $23,833 | Yes |
| 84.424 | STUDENT SUPPORT AND ACADEMIC ENRICHMENT PROGRAM 2024 | $18,700 | No |
| 84.173 | SPECIAL EDUCATION PRESCHOOL GRANTS 2025 | $10,095 | Yes |
| 84.173 | SPECIAL EDUCATION PRESCHOOL GRANTS 2024 | $10,090 | Yes |
| 84.367 | SUPPORTING EFFECTIVE INSTRUCTION STATE GRANTS (FORMERLY IMPROVING TEACHER QUALITY STATE GRANTS) 2024 | $2,841 | No |
| 84.173 | SPECIAL EDUCATION PRESCHOOL GRANTS 2024 | $1,467 | Yes |
| 84.424 | STUDENT SUPPORT AND ACADEMIC ENRICHMENT PROGRAM 2025 | $1,255 | No |
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.
| Reference | Requirement | Severity | Repeat |
|---|---|---|---|
| 2025-003 | Procurement and suspension and debarment (I) | Material weakness | 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 Smith-Green 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. “Smith-Green Community Schools, Indiana Single Audits 2017–2025.” https://getauditradar.com/single-audits/in/smith-green-community-schools-351085778/. Data as of 2026-11-06.