South Spencer County School Corporation: Single Audit Reports and Findings

South Spencer County School Corporation's most recent single audit in the Federal Audit Clearinghouse covers fiscal year 2025, accepted January 15, 2026; the auditor observed on that filing is Indiana State Board of Accounts. It reported 2 findings, with an adverse opinion on the financial statements. 5 filings from 2017 to 2025 are on record. 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; South Spencer County School Corporation is recorded in ROCKPORT, Indiana under EIN 351105590, 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 South Spencer County School Corporation
Audit yearFiscal year endFederal expendedThreshold appliedAuditor observedOpinionFindingsMW / SDFAC report
20252025-06-30$3,382,696$750,000Indiana State Board of AccountsAdverse / Not on a GAAP basis2—2025-06-GSAFAC-0000397402
20232023-06-30$4,294,452$750,000Indiana State Board of AccountsAdverse / Not on a GAAP basis2—2023-06-GSAFAC-0000027396
20212021-06-30$2,440,540$750,000Indiana State Board of AccountsAdverse / Not on a GAAP basis2MW2021-06-CENSUS-0000197880
20192019-06-30$1,934,555$750,000Indiana State Board of AccountsAdverse / Not on a GAAP basis3MW2019-06-CENSUS-0000197880
20172017-06-30$1,808,754$750,000Indiana State Board of AccountsNot on a GAAP basis2MW2017-06-CENSUS-0000197880

When is the next single audit due?

If South Spencer County School Corporation 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
84.425EDUCATION STABILIZATION FUND 2025$581,209Yes
10.555NATIONAL SCHOOL LUNCH PROGRAM 2024$500,759Yes
10.555NATIONAL SCHOOL LUNCH PROGRAM 2025$376,056Yes
84.027SPECIAL EDUCATION GRANTS TO STATES 2024$311,714No
84.027SPECIAL EDUCATION GRANTS TO STATES 2025$308,025No
84.425EDUCATION STABILIZATION FUND 2024$267,950Yes
84.010TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES 2025$242,286No
84.010TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES 2024$191,273No
84.425EDUCATION STABILIZATION FUND 2024$136,145Yes
10.553SCHOOL BREAKFAST PROGRAM 2024$80,096Yes
10.553SCHOOL BREAKFAST PROGRAM 2025$66,299Yes
84.367SUPPORTING EFFECTIVE INSTRUCTION STATE GRANTS (FORMERLY IMPROVING TEACHER QUALITY STATE GRANTS) 2024$43,968No
93.778MEDICAL ASSISTANCE PROGRAM 2025$38,208No
84.424STUDENT SUPPORT AND ACADEMIC ENRICHMENT PROGRAM 2024$30,128No
84.367SUPPORTING EFFECTIVE INSTRUCTION STATE GRANTS (FORMERLY IMPROVING TEACHER QUALITY STATE GRANTS) 2025$29,879No
84.424STUDENT SUPPORT AND ACADEMIC ENRICHMENT PROGRAM 2025$26,829No
10.582FRESH FRUIT AND VEGETABLE PROGRAM 2025$24,983Yes
10.559SUMMER FOOD SERVICE PROGRAM FOR CHILDREN 2024$22,768Yes
10.582FRESH FRUIT AND VEGETABLE PROGRAM 2024$18,860Yes
93.778MEDICAL ASSISTANCE PROGRAM 2025$18,780No
10.559SUMMER FOOD SERVICE PROGRAM FOR CHILDREN 2025$16,351Yes
84.173SPECIAL EDUCATION PRESCHOOL GRANTS 2024$14,359No
93.778MEDICAL ASSISTANCE PROGRAM 2024$14,139No
93.778MEDICAL ASSISTANCE PROGRAM 2024$9,858No
84.027SPECIAL EDUCATION GRANTS TO STATES 2027$7,578No

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
2025-001Procurement and suspension and debarment (I)Material weaknessYes
2025-002Activities allowed or unallowed (A); Allowable costs / cost principles (B)Material weakness / Questioned costsNo

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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 Audit FY2025 (IN).” https://getauditradar.com/single-audits/in/south-spencer-county-school-corporation-351105590/. Data as of 2026-11-06.