White Shield School District: Single Audit Reports and Findings
White Shield School District filed 8 single audits between 2017 and 2024; the most recently observed auditor is RATH AND MEHRER, P.C. (2024), and the 2024 report lists 0 findings. 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; White Shield School District is recorded in ROSEGLEN, North Dakota under EIN 456001063, 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 | $5,141,809 | $750,000 | RATH AND MEHRER, P.C. | 0 | SD | 2024-06-GSAFAC-0000385655 |
| 2023 | 2023-06-30 | $4,113,039 | $750,000 | RATH AND MEHRER, P.C. | 0 | SD | 2023-06-GSAFAC-0000384636 |
| 2022 | 2022-06-30 | $4,476,376 | $750,000 | MIDWEST PROFESSIONALS, PLLC | 80 | MW / SD | 2022-06-GSAFAC-0000356698 |
| 2021 | 2021-06-30 | $4,358,936 | $750,000 | RATH AND MEHRER, P.C. | 0 | — | 2021-06-CENSUS-0000162233 |
| 2020 | 2020-06-30 | $4,321,716 | $750,000 | RATH AND MEHRER, P.C. | 0 | — | 2020-06-CENSUS-0000162233 |
| 2019 | 2019-06-30 | $4,573,057 | $750,000 | RATH AND MEHRER, P.C. | 0 | — | 2019-06-CENSUS-0000162233 |
| 2018 | 2018-06-30 | $4,118,440 | $750,000 | RATH AND MEHRER, P.C. | 0 | — | 2018-06-CENSUS-0000162233 |
| 2017 | 2017-06-30 | $3,928,890 | $750,000 | RATH AND MEHRER, P.C. | 0 | — | 2017-06-CENSUS-0000162233 |
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 | $1,564,416 | No |
| 84.425 | EDUCATION STABILIZATION FUND | $1,266,905 | No |
| 15.046 | ADMINISTRATIVE COST GRANTS FOR INDIAN SCHOOLS | $478,160 | Yes |
| 84.010 | TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES | $466,926 | No |
| 15.047 | INDIAN EDUCATION FACILITIES, OPERATIONS, AND MAINTENANCE | $446,061 | No |
| 84.027 | SPECIAL EDUCATION GRANTS TO STATES | $443,889 | No |
| 15.044 | INDIAN SCHOOLS STUDENT TRANSPORTATION | $320,698 | Yes |
| 10.555 | NATIONAL SCHOOL LUNCH PROGRAM | $62,267 | No |
| 84.336 | TEACHER QUALITY PARTNERSHIP GRANTS | $41,275 | No |
| 10.553 | SCHOOL BREAKFAST PROGRAM | $22,647 | No |
| 84.424 | STUDENT SUPPORT AND ACADEMIC ENRICHMENT PROGRAM | $10,307 | No |
| 10.582 | FRESH FRUIT AND VEGETABLE PROGRAM | $7,333 | No |
| 84.048 | CAREER AND TECHNICAL EDUCATION -- BASIC GRANTS TO STATES | $4,456 | No |
| 10.559 | SUMMER FOOD SERVICE PROGRAM FOR CHILDREN | $2,216 | No |
| 84.367 | IMPROVING TEACHER QUALITY STATE GRANTS | $2,142 | No |
| 10.560 | STATE ADMINISTRATIVE EXPENSES FOR CHILD NUTRITION | $1,105 | No |
| 15.149 | FOCUS ON STUDENT ACHIEVEMENT | $1,006 | 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 White Shield School District 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. “White Shield School District Single Audits and Findings (ND).” https://getauditradar.com/single-audits/nd/white-shield-school-district-456001063/. Data as of 2026-09-15.