Lockwood School District No. 26: Single Audit Reports and Findings
Lockwood School District No. 26 filed 10 single audits between 2016 and 2025; the most recently observed auditor is WIPFLI LLP (2025), and the 2025 report lists 0 findings. Data as of 2026-09-16.
Data as of Sep 16, 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; Lockwood School District No. 26 is recorded in BILLINGS, Montana under EIN 816001105, 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 |
|---|---|---|---|---|---|---|---|
| 2025 | 2025-06-30 | $2,859,854 | $750,000 | WIPFLI LLP | 0 | — | 2025-06-GSAFAC-0000412551 |
| 2024 | 2024-06-30 | $2,977,784 | $750,000 | WIPFLI LLP | 0 | — | 2024-06-GSAFAC-0000354871 |
| 2023 | 2023-06-30 | $3,955,204 | $750,000 | WIPFLI LLP | 0 | SD | 2023-06-GSAFAC-0000023866 |
| 2022 | 2022-06-30 | $4,887,133 | $750,000 | WIPFLI LLP | 0 | — | 2022-06-CENSUS-0000192776 |
| 2021 | 2021-06-30 | $3,315,290 | $750,000 | WIPFLI LLP | 0 | — | 2021-06-CENSUS-0000192776 |
| 2020 | 2020-06-30 | $1,454,010 | $750,000 | WIPFLI LLP | 0 | — | 2020-06-CENSUS-0000192776 |
| 2019 | 2019-06-30 | $1,417,013 | $750,000 | WIPFLI LLP | 0 | — | 2019-06-CENSUS-0000192776 |
| 2018 | 2018-06-30 | $1,211,911 | $750,000 | WIPFLI LLP | 0 | — | 2018-06-CENSUS-0000192776 |
| 2017 | 2017-06-30 | $1,151,459 | $750,000 | WIPFLI LLP | 0 | — | 2017-06-CENSUS-0000192776 |
| 2016 | 2016-06-30 | $1,094,874 | $750,000 | WIPFLI LLP | 0 | — | 2016-06-CENSUS-0000192776 |
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 |
|---|---|---|---|
| 84.010 | TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES | $719,296 | No |
| 10.555 | NATIONAL SCHOOL LUNCH PROGRAM | $474,776 | No |
| 84.371 | STRIVING READERS | $474,383 | Yes |
| 84.027 | SPECIAL EDUCATION_GRANTS TO STATES | $418,669 | Yes |
| 10.553 | SCHOOL BREAKFAST PROGRAM | $222,330 | No |
| 84.425 | EDUCATION STABILIZATION FUND | $198,566 | No |
| 84.424 | STUDENT SUPPORT AND ACADEMIC ENRICHMENT PROGRAM | $182,468 | No |
| 10.555 | NATIONAL SCHOOL LUNCH PROGRAM | $69,938 | No |
| 10.559 | SUMMER FOOD SERVICE PROGRAM FOR CHILDREN | $28,700 | No |
| 84.173 | SPECIAL EDUCATION_PRESCHOOL GRANTS | $16,612 | Yes |
| 10.582 | FRESH FRUIT AND VEGETABLE PROGRAM | $13,473 | No |
| 84.048 | CAREER AND TECHNICAL EDUCATION -- BASIC GRANTS TO STATES | $10,959 | No |
| 84.425 | EDUCATION STABILIZATION FUND | $6,907 | No |
| 84.048 | CAREER AND TECHNICAL EDUCATION -- BASIC GRANTS TO STATES | $6,593 | No |
| 84.048 | CAREER AND TECHNICAL EDUCATION -- BASIC GRANTS TO STATES | $5,603 | No |
| 84.048 | CAREER AND TECHNICAL EDUCATION -- BASIC GRANTS TO STATES | $5,581 | No |
| 84.425 | EDUCATION STABILIZATION FUND | $5,000 | 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 Lockwood School District No. 26 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. “Lockwood School District No. 26 Single Audits and Findings (MT).” https://getauditradar.com/single-audits/mt/lockwood-school-district-no-26-816001105/. Data as of 2026-09-16.