STATE OF INDIANA
STATE OF INDIANA
AN EQUAL OPPORTUNITY EMPLOYER
B44937
STATE BOARD OF ACCOUNTS 302 WEST WASHINGTON STREET
ROOM E418 INDIANAPOLIS, INDIANA 46204-2769
Telephone: (317) 232-2513 Fax: (317) 232-4711
Web Site: sboa
March 18, 2015
Charter School Board Business Consulting, Inc. dba Indiana Virtual School 510 E. 96th Street Indianapolis, IN 46240
We have reviewed the Supplemental Audit Report prepared by Charles Madden, PC, Independent Public Accountants, for the period July 1, 2011 to June 30, 2013. In our opinion, the Supplemental Audit Report was prepared in accordance with the guidelines established by the State Board of Accounts.
We call your attention to the findings in the report. Pages 5 through 8 contain six audit results and comments. Management's response is on pages 10 through 12.
In addition to the report presented herein, a Financial Statements and Independent Auditors' Report for Business Consulting, Inc. dba Indiana Virtual School was prepared in accordance with the guidelines established by the State Board of Accounts.
The Supplemental Audit Report and the Financial Statements and Independent Auditors' Report are filed in our office as a matter of public record.
Paul D. Joyce, CPA State Examiner
BUSINESS CONSULTING, INC. dba INDIANA VIRTUAL SCHOOL
INDIANAPOLIS, INDIANA
SUPPLEMENTAL AUDIT REPORT
FOR THE FISCAL YEARS ENDED JUNE 30, 2013 AND JUNE 30, 2012
BUSINESS CONSULTING, INC. dba INDIANA VIRTUAL SCHOOL INDIANAPOLIS, INDIANA TABLE OF CONTENTS
SCHOOL OFFICIALS TRANSMITTAL LETTER AUDIT RESULTS AND COMMENTS EXIT CONFERENCE OFFICIAL RESPONSE
Page 3 4 5-8 9
10-12
BUSINESS CONSULTING, INC. dba INDIANA VIRTUAL SCHOOL
INDIANAPOLIS, INDIANA
SCHOOL OFFICIALS
FISCAL YEARS ENDED JUNE 30, 2013 AND JUNE 30, 2012
Office President of Board of Directors Secretary Treasurer Members of the Board
Superintendent
Offical
Thomas H. Stoughton
Chris King
Lou Moonshower Jim Tilford
Sue Richardson Jeff Sparks Linda Chezem
Dave Stashevsky
Term
7/1/11 ? 6/30/13
7/1/11 ? 6/30/13
7/1/11 ? 6/30/12 7/1/12 ? 6/30/13
7/1/11 ? 6/30/13 7/1/11 ? 6/30/13 7/1/11 ? 6/30/12
7/1/11 ? 6/30/13
Page 3
The Board of Directors Business Consulting, Inc. dba Indiana Virtual School We have audited the financial statements of Business Consulting, Inc. dba Indiana Virtual School (the "School") as of and for the fiscal years ended June 30, 2013 and June 30, 2012 and have issued our report thereon dated January 22, 2015. As part of our audit, we tested the School's compliance with provisions of the Accounting and Uniform Compliance Guidelines Manual for Indiana Charter Schools issued by the Indiana State Board of Accounts and related provisions of laws, regulations, contracts and grant agreements. Reported in the Audit Results and Comments are matters where we believe the School was not in compliance with those provisions.
Indianapolis, IN January 22, 2015
850 Fort Wayne Avenue Indianapolis, IN 46204
Telephone 317-266-0480 Facsimile 317-639-5583
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