South Spencer County School Corporation: Single Audit Reports and Findings
South Spencer County School Corporation 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 11 findings. 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; South Spencer County School Corporation is recorded in ROCKPORT, Indiana under EIN 351105590, 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 | $3,382,696 | $750,000 | INDIANA STATE BOARD OF ACCOUNTS | 11 | — | 2025-06-GSAFAC-0000397402 |
| 2023 | 2023-06-30 | $4,294,452 | $750,000 | INDIANA STATE BOARD OF ACCOUNTS | 12 | — | 2023-06-GSAFAC-0000027396 |
| 2021 | 2021-06-30 | $2,440,540 | $750,000 | INDIANA STATE BOARD OF ACCOUNTS | 15 | MW | 2021-06-CENSUS-0000197880 |
| 2019 | 2019-06-30 | $1,934,555 | $750,000 | INDIANA STATE BOARD OF ACCOUNTS | 14 | MW | 2019-06-CENSUS-0000197880 |
| 2017 | 2017-06-30 | $1,808,754 | $750,000 | INDIANA STATE BOARD OF ACCOUNTS | 12 | MW | 2017-06-CENSUS-0000197880 |
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 | $581,209 | Yes |
| 10.555 | NATIONAL SCHOOL LUNCH PROGRAM 2024 | $500,759 | Yes |
| 10.555 | NATIONAL SCHOOL LUNCH PROGRAM 2025 | $376,056 | Yes |
| 84.027 | SPECIAL EDUCATION GRANTS TO STATES 2024 | $311,714 | No |
| 84.027 | SPECIAL EDUCATION GRANTS TO STATES 2025 | $308,025 | No |
| 84.425 | EDUCATION STABILIZATION FUND 2024 | $267,950 | Yes |
| 84.010 | TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES 2025 | $242,286 | No |
| 84.010 | TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES 2024 | $191,273 | No |
| 84.425 | EDUCATION STABILIZATION FUND 2024 | $136,145 | Yes |
| 10.553 | SCHOOL BREAKFAST PROGRAM 2024 | $80,096 | Yes |
| 10.553 | SCHOOL BREAKFAST PROGRAM 2025 | $66,299 | Yes |
| 84.367 | SUPPORTING EFFECTIVE INSTRUCTION STATE GRANTS (FORMERLY IMPROVING TEACHER QUALITY STATE GRANTS) 2024 | $43,968 | No |
| 93.778 | MEDICAL ASSISTANCE PROGRAM 2025 | $38,208 | No |
| 84.424 | STUDENT SUPPORT AND ACADEMIC ENRICHMENT PROGRAM 2024 | $30,128 | No |
| 84.367 | SUPPORTING EFFECTIVE INSTRUCTION STATE GRANTS (FORMERLY IMPROVING TEACHER QUALITY STATE GRANTS) 2025 | $29,879 | No |
| 84.424 | STUDENT SUPPORT AND ACADEMIC ENRICHMENT PROGRAM 2025 | $26,829 | No |
| 10.582 | FRESH FRUIT AND VEGETABLE PROGRAM 2025 | $24,983 | Yes |
| 10.559 | SUMMER FOOD SERVICE PROGRAM FOR CHILDREN 2024 | $22,768 | Yes |
| 10.582 | FRESH FRUIT AND VEGETABLE PROGRAM 2024 | $18,860 | Yes |
| 93.778 | MEDICAL ASSISTANCE PROGRAM 2025 | $18,780 | No |
| 10.559 | SUMMER FOOD SERVICE PROGRAM FOR CHILDREN 2025 | $16,351 | Yes |
| 84.173 | SPECIAL EDUCATION PRESCHOOL GRANTS 2024 | $14,359 | No |
| 93.778 | MEDICAL ASSISTANCE PROGRAM 2024 | $14,139 | No |
| 93.778 | MEDICAL ASSISTANCE PROGRAM 2024 | $9,858 | No |
| 84.027 | SPECIAL EDUCATION GRANTS TO STATES 2027 | $7,578 | 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 |
|---|---|---|---|
| 2025-001 | I | Material weakness | Yes |
| 2025-002 | AB | 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 South Spencer County 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. “South Spencer County School Corporation Single Audits.” https://getauditradar.com/single-audits/in/south-spencer-county-school-corporation-351105590/. Data as of 2026-09-18.