Independent School District 534: Single Audit Reports and Findings
Independent School District 534 filed 7 single audits between 2018 and 2024; the most recently observed auditor is SMITH SCHAFER & ASSOCIATES, LTD. (2024), and the 2024 report lists 0 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; Independent School District 534 is recorded in STEWARTVILLE, Minnesota under EIN 416008415, 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 |
|---|---|---|---|---|---|---|---|
| 2024 | 2024-06-30 | $1,817,256 | $750,000 | SMITH SCHAFER & ASSOCIATES, LTD. | 0 | — | 2024-06-GSAFAC-0000067747 |
| 2023 | 2023-06-30 | $1,997,100 | $750,000 | SMITH SCHAFER & ASSOCIATES, LTD. | 0 | — | 2023-06-GSAFAC-0000011942 |
| 2022 | 2022-06-30 | $2,447,842 | $750,000 | SMITH SCHAFER & ASSOCIATES, LTD. | 0 | — | 2022-06-CENSUS-0000231607 |
| 2021 | 2021-06-30 | $2,458,787 | $750,000 | SMITH SCHAFER & ASSOCIATES, LTD. | 0 | — | 2021-06-CENSUS-0000231607 |
| 2020 | 2020-06-30 | $1,078,953 | $750,000 | SMITH SCHAFER & ASSOCIATES, LTD. | 0 | — | 2020-06-CENSUS-0000231607 |
| 2019 | 2019-06-30 | $791,051 | $750,000 | SMITH SCHAFER & ASSOCIATES, LTD. | 0 | — | 2019-06-CENSUS-0000231607 |
| 2018 | 2018-06-30 | $764,763 | $750,000 | SMITH SCHAFER & ASSOCIATES, LTD. | 6 | SD | 2018-06-CENSUS-0000231607 |
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 | $734,603 | No |
| 10.555 | NATIONAL SCHOOL LUNCH PROGRAM | $337,505 | Yes |
| 84.027 | SPECIAL EDUCATION GRANTS TO STATES | $168,807 | No |
| 84.010 | TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES | $158,733 | No |
| 93.575 | CHILD CARE AND DEVELOPMENT BLOCK GRANT | $103,427 | No |
| 10.555 | NATIONAL SCHOOL LUNCH PROGRAM | $92,474 | Yes |
| 10.553 | SCHOOL BREAKFAST PROGRAM | $75,543 | Yes |
| 10.555 | NATIONAL SCHOOL LUNCH PROGRAM | $55,040 | Yes |
| 10.559 | SUMMER FOOD SERVICE PROGRAM FOR CHILDREN | $38,744 | Yes |
| 84.367 | SUPPORTING EFFECTIVE INSTRUCTION STATE GRANTS (FORMERLY IMPROVING TEACHER QUALITY STATE GRANTS) | $31,514 | No |
| 21.027 | CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS | $8,983 | No |
| 84.173 | SPECIAL EDUCATION PRESCHOOL GRANTS | $6,040 | No |
| 84.424 | STUDENT SUPPORT AND ACADEMIC ENRICHMENT PROGRAM | $5,419 | No |
| 84.048 | CAREER AND TECHNICAL EDUCATION -- BASIC GRANTS TO STATES | $424 | 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.
The most recent report lists no finding.
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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 Independent School District 534 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. “Independent School District 534 Single Audits and Findings (MN).” https://getauditradar.com/single-audits/mn/independent-school-district-534-416008415/. Data as of 2026-09-18.