Four Winds Elementary School: Single Audit Reports and Findings
Four Winds Elementary School filed 8 single audits between 2016 and 2023; the most recently observed auditor is SCHAUER & ASSOCIATES, P.C. (2023), and the 2023 report lists 4 findings, including 1 material weakness. Data as of 2026-09-15.
Data as of Sep 15, 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; Four Winds Elementary School is recorded in FORT TOTTEN, North Dakota under EIN 450403081, 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 |
|---|---|---|---|---|---|---|---|
| 2023 | 2023-06-30 | $11,915,360 | $750,000 | SCHAUER & ASSOCIATES, P.C. | 4 | MW | 2023-06-GSAFAC-0000021203 |
| 2022 | 2022-06-30 | $13,311,134 | $750,000 | SCHAUER & ASSOCIATES, P.C. | 13 | MW / SD | 2022-06-CENSUS-0000193978 |
| 2021 | 2021-06-30 | $9,748,003 | $750,000 | SCHAUER & ASSOCIATES, P.C. | 12 | MW | 2021-06-CENSUS-0000193978 |
| 2020 | 2020-06-30 | $8,372,075 | $750,000 | SCHAUER & ASSOCIATES, P.C. | 14 | MW | 2020-06-CENSUS-0000193978 |
| 2019 | 2019-06-30 | $9,134,938 | $750,000 | SCHAUER & ASSOCIATES, P.C. | 12 | MW | 2019-06-CENSUS-0000193978 |
| 2018 | 2018-06-30 | $8,621,186 | $750,000 | SCHAUER & ASSOCIATES, P.C. | 12 | MW | 2018-06-CENSUS-0000193978 |
| 2017 | 2017-06-30 | $8,805,966 | $750,000 | SCHAUER & ASSOCIATES, P.C. | 10 | MW | 2017-06-CENSUS-0000193978 |
| 2016 | 2016-06-30 | $7,882,419 | $750,000 | BRADY MARTZ & ASSOCIATES PC | 6 | MW | 2016-06-CENSUS-0000193978 |
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 |
|---|---|---|---|
| 15.042 | INDIAN SCHOOL EQUALIZATION PROGRAM | $3,948,952 | Yes |
| 84.425 | EDUCATION STABILIZATION FUND | $1,866,780 | Yes |
| 84.027 | SPECIAL EDUCATION_GRANTS TO STATES | $1,771,887 | Yes |
| 84.010 | TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES | $1,681,105 | Yes |
| 15.046 | ADMINISTRATIVE COST GRANTS FOR INDIAN SCHOOLS | $653,597 | No |
| 15.044 | INDIAN SCHOOLS_STUDENT TRANSPORTATION | $481,898 | No |
| 10.555 | NATIONAL SCHOOL LUNCH PROGRAM | $372,038 | No |
| 15.043 | INDIAN CHILD AND FAMILY EDUCATION | $330,579 | No |
| 10.553 | SCHOOL BREAKFAST PROGRAM | $196,961 | No |
| 84.060 | INDIAN EDUCATION_GRANTS TO LOCAL EDUCATIONAL AGENCIES | $131,052 | No |
| 84.336 | TEACHER QUALITY PARTNERSHIP GRANTS | $118,100 | No |
| 15.151 | EDUCATION PROGRAM ENHANCEMENTS | $90,800 | No |
| 84.287 | TWENTY-FIRST CENTURY COMMUNITY LEARNING CENTERS | $89,418 | No |
| 84.424 | STUDENT SUPPORT AND ACADEMIC ENRICHMENT PROGRAM | $47,988 | No |
| 10.555 | NATIONAL SCHOOL LUNCH PROGRAM | $40,353 | No |
| 15.149 | FOCUS ON STUDENT ACHIEVEMENT PROJECT | $37,530 | No |
| 10.559 | SUMMER FOOD SERVICE PROGRAM FOR CHILDREN | $32,467 | No |
| 10.582 | FRESH FRUIT AND VEGETABLE PROGRAM | $13,799 | No |
| 84.358 | RURAL EDUCATION | $6,300 | No |
| 10.560 | STATE ADMINISTRATIVE EXPENSES FOR CHILD NUTRITION | $3,756 | 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.
| Reference | Requirement | Severity | Repeat |
|---|---|---|---|
| 2023-002 | L | Material weakness | Yes |
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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 Four Winds Elementary 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. “Four Winds Elementary School Single Audits and Findings (ND).” https://getauditradar.com/single-audits/nd/four-winds-elementary-school-450403081/. Data as of 2026-09-15.