THEODORE ROOSEVELT BOARDING SCHOOL: Single Audit Reports and Findings
THEODORE ROOSEVELT BOARDING SCHOOL filed 4 single audits between 2016 and 2021; the most recently observed auditor is HEINFELD, MEECH & CO., P.C. (2021), and the 2021 report lists 1 finding. 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; THEODORE ROOSEVELT BOARDING SCHOOL is recorded in FT. APACHE, Arizona under EIN 860721262, and the Clearinghouse records it as a tribal 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 |
|---|---|---|---|---|---|---|---|
| 2021 | 2021-06-30 | $2,941,628 | $750,000 | HEINFELD, MEECH & CO., P.C. | 1 | SD | 2021-06-CENSUS-0000194185 |
| 2020 | 2020-06-30 | $3,206,014 | $750,000 | HEINFELD, MEECH & CO., P.C. | 2 | SD | 2020-06-CENSUS-0000194185 |
| 2018 | 2018-06-30 | $2,178,836 | $750,000 | HEINFELD, MEECH & CO., P.C. | 1 | SD | 2018-06-CENSUS-0000194185 |
| 2016 | 2016-06-30 | $2,375,669 | $750,000 | HEINFELD, MEECH & CO., P.C. | 4 | MW | 2016-06-CENSUS-0000194185 |
When is the next single audit due?
If THEODORE ROOSEVELT BOARDING SCHOOL is again required to have a single audit for the fiscal year ending Jun 30, 2022, the reporting package is due to the Federal Audit Clearinghouse by Mar 30, 2023 at the latest.
No filing for that fiscal year appears in the Clearinghouse data as of Nov 6, 2026. The data does not show why: an organization below the threshold is not required to file, and a filing can be accepted after the due date.
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.
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 |
|---|---|---|---|
| 15.042 | INDIAN SCHOOL EQUALIZATION PROGRAM | $740,959 | Yes |
| 15.047 | INDIAN EDUCATION FACILITIES, OPERATIONS, AND MAINTENANCE | $575,086 | No |
| 84.010 | TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES | $427,198 | No |
| 15.046 | ADMINISTRATIVE COST GRANTS FOR INDIAN SCHOOLS | $397,413 | No |
| 84.425 | COVID-19 - EDUCATION STABILIZATION FUND | $197,579 | No |
| 84.425 | COVID-19 - EDUCATION STABILIZATION FUND | $192,472 | No |
| 15.044 | INDIAN SCHOOLS_STUDENT TRANSPORTATION | $128,871 | No |
| 84.377 | SCHOOL IMPROVEMENT GRANTS | $112,550 | No |
| 84.027 | SPECIAL EDUCATION_GRANTS TO STATES | $33,472 | No |
| 84.060 | INDIAN EDUCATION_GRANTS TO LOCAL EDUCATIONAL AGENCIES | $29,378 | No |
| 15.959 | ED. PROG. MGMNT - TRAUMA RESILIENT | $22,300 | No |
| 84.196 | EDUCATION FOR HOMELESS CHILDREN AND YOUTH | $21,288 | No |
| 15.062 | REPLACEMENT AND REPAIR OF INDIAN SCHOOLS | $13,874 | No |
| 15.151 | EDUCATION PROGRAM ENHANCEMENTS | $11,861 | No |
| 15.149 | FOCUS ON STUDENT ACHIEVEMENT PROJECT | $11,639 | No |
| 10.555 | NATIONAL SCHOOL LUNCH PROGRAM | $11,473 | No |
| 84.369 | GRANTS FOR STATE ASSESSMENTS AND RELATED ACTIVITIES | $5,787 | No |
| 10.553 | SCHOOL BREAKFAST PROGRAM | $4,229 | No |
| 84.336 | TEACHER QUALITY PARTNERSHIP GRANTS | $2,499 | No |
| 10.666 | SCHOOLS AND ROADS - GRANTS TO COUNTIES | $1,066 | No |
| 84.358 | RURAL EDUCATION | $634 | 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 |
|---|---|---|---|
| 2021-001 | Reporting (L) | Significant deficiency | 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 THEODORE ROOSEVELT BOARDING SCHOOL 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. “Theodore Roosevelt Boarding School, Arizona Single Audits.” https://getauditradar.com/single-audits/az/theodore-roosevelt-boarding-school-860721262/. Data as of 2026-11-06.