PORTS OF INDIANA

UEI MAKCTKTJ1KY4 · IN · local · FY 2025-01-01 → 2025-12-31

FY2025: Filed

Filed 2 years (FY2024–FY2025).

FY2025 reconciliation conflict. Our observed money and the FAC filing disagree about the threshold — contradicted -- FAC shows over threshold. The audit reports $4,899,617 of SEFA against $123 observed here (<0.1% of SEFA), which usually means the filing covers more entities than this one.

Fiscal year:

FY	Status	Observed	Threshold	Composition	Due	Days late	SEFA expended	Obs. % of SEFA	Own report	Covering
2025	Filed	$7.1M ↕	$1.0M	—	2026-09-30	-106	$4.9M	146% ↕	2025-12-GSAFAC-0000420930 ↗	—
2024	Filed	$1.8M ↕	$750K	—	2025-09-30	-105	$4.7M	38% ↕	2024-12-GSAFAC-0000372192 ↗	—

Obligation: $141K
Outlay: $7.1M
Subaward recv: $0
Subaward passed: $0
Loan face value: $0
Awards: —
SEFA reported: $4.9M (obs. 146%)

▲ pass-through money only

FAC check: contradicted -- FAC shows over threshold
Audit type: single-audit
Accepted: 2026-06-16
Auditor: Crowe LLP
Cognizant agency: —
Oversight agency: 20

Component	Obligation	Outlay	Subaward recv	Subaward passed	Loan face value
Non-HHS federal money	$141K	$7.1M	$0	$0	$0

Relationships

Three independent link types, one card each. They overlap — the same money can appear under more than one, so never add them together.

link_type = audit_coverage

Whose single audit accounts for this entity, and whose this entity accounts for. The LINKS are standing — they apply to every year, and a gap in the observed span is a gap in FAC reporting, not a year the entity stood alone. The rolled AMOUNTS below follow the selected fiscal year, so the entity count there can be smaller than the standing list.

↑ Covered by

Self-covered — no other entity’s audit accounts for this one.

Audit scope — FY2025

Covers 3 entities holding $7.1M of observed federal money , against $4.9M of SEFA reported — 146% of SEFA.

This entity’s own money alone is $123 — <0.1% of that SEFA. The SEFA total covers every entity in the audit, so only the rolled-up figure compares like with like. Neither number changes the filing threshold, which is always tested per entity on its own money.

↓ This entity’s audit covers (3)

Entity	Observed	Latest status	Yrs delinq.	Latest observed
PORTS OF INDIANA KVH9F17EFRK7	FY2023–FY2025	Covered by parent	—	$7.1M
PORTS OF INDIANA EUXEG282LVH7	FY2023–FY2025	Undetermined	—	$0
PORTS OF INDIANA GNF8LYKGLUF7	FY2023–FY2025	Undetermined	—	$0

link_type = corporate_parent

From SAM.gov registration: the headquarters an entity registered under, and the entities registered beneath it. A registration record, not an org chart — it does not mean the parent runs the entity’s programs. The link itself never changes, but the lists below follow the selected year: an entity only appears in years it had federal activity.

↑ Rolls up to

Nothing — this entity is its own root.

↓ Rolls up to this entity (2)

Entity	Latest status	Yrs delinq.	Latest observed
PORTS OF INDIANA KVH9F17EFRK7	Covered by parent	—	$7.1M
PORTS OF INDIANA EUXEG282LVH7	Undetermined	—	$0