AMERICAN HORSE SCHOOL: Single Audit Reports and Findings
AMERICAN HORSE SCHOOL filed 8 single audits between 2016 and 2025; the most recently observed auditor is KETEL THORSTENSON, LLP (2025), and the 2025 report lists 2 findings. Data as of 2026-09-14.
Data as of Sep 14, 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; AMERICAN HORSE SCHOOL is recorded in ALLEN, South Dakota under EIN 460426938, and the Clearinghouse records it as a tribal government.
| Audit year | Fiscal year end | Federal expended | Threshold applied | Auditor observed | Findings | MW / SD | FAC report |
|---|---|---|---|---|---|---|---|
| 2025 | 2025-06-30 | $8,774,467 | $750,000 | KETEL THORSTENSON, LLP | 2 | SD | 2025-06-GSAFAC-0000411308 |
| 2024 | 2024-06-30 | $7,206,748 | $750,000 | KETEL THORSTENSON, LLP | 0 | — | 2024-06-GSAFAC-0000346188 |
| 2023 | 2023-06-30 | $6,412,815 | $750,000 | KETEL THORSTENSON, LLP | 0 | SD | 2023-06-GSAFAC-0000018322 |
| 2021 | 2021-06-30 | $6,407,062 | $750,000 | KETEL THORSTENSON, LLP | 3 | MW / SD | 2021-06-CENSUS-0000195734 |
| 2020 | 2020-06-30 | $5,345,046 | $750,000 | KETEL THORSTENSON, LLP | 2 | MW | 2020-06-CENSUS-0000195734 |
| 2018 | 2018-06-30 | $5,906,871 | $750,000 | KINNER & COMPANY LTD | 105 | MW | 2018-06-CENSUS-0000195734 |
| 2017 | 2017-06-30 | $6,213,633 | $750,000 | KINNER & COMPANY LTD | 105 | MW | 2017-06-CENSUS-0000195734 |
| 2016 | 2016-06-30 | $5,836,243 | $750,000 | KINNER & COMPANY LTD | 0 | — | 2016-06-CENSUS-0000195734 |
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 | $2,943,146 | No |
| 84.010 | TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES | $1,264,125 | Yes |
| 15.046 | ADMINISTRATIVE COST GRANTS FOR INDIAN SCHOOLS | $994,330 | Yes |
| 93.243 | SUBSTANCE ABUSE AND MENTAL HEALTH SERVICES PROJECTS OF REGIONAL AND NATIONAL SIGNIFICANCE | $985,722 | Yes |
| 15.044 | INDIAN SCHOOLS STUDENT TRANSPORTATION | $708,642 | Yes |
| 15.043 | INDIAN CHILD AND FAMILY EDUCATION | $441,357 | No |
| 15.047 | INDIAN EDUCATION FACILITIES, OPERATIONS, AND MAINTENANCE | $423,308 | No |
| 84.287 | TWENTY-FIRST CENTURY COMMUNITY LEARNING CENTERS | $248,046 | No |
| 84.027 | SPECIAL EDUCATION GRANTS TO STATES | $174,820 | No |
| 84.424 | STUDENT SUPPORT AND ACADEMIC ENRICHMENT PROGRAM | $161,438 | No |
| 84.425R | CORONAVIRUS RESPONSE AND RELIEF SUPPLEMENTAL APPROPRIATIONS ACT, 2021-EMERGENCY ASSISTANCE FOR NON-PUBLIC SCHOOLS (CRRSA EANS) PROGRAM | $139,617 | No |
| 10.555 | NATIONAL SCHOOL LUNCH PROGRAM | $85,788 | No |
| 84.336 | TEACHER QUALITY PARTNERSHIP GRANTS | $53,975 | No |
| 84.060 | INDIAN EDUCATION GRANTS TO LOCAL EDUCATIONAL AGENCIES | $51,476 | No |
| 10.553 | SCHOOL BREAKFAST PROGRAM | $48,950 | No |
| 84.371 | COMPREHENSIVE LITERACY DEVELOPMENT | $45,315 | No |
| 84.358 | RURAL EDUCATION | $4,010 | No |
| 15.151 | EDUCATION ENHANCEMENTS | $402 | 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 |
|---|---|---|---|
| 2025-001 | AB | Significant deficiency | No |
| 2025-002 | AB | Material weakness / Questioned costs | 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 AMERICAN HORSE 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. “AMERICAN HORSE SCHOOL Single Audits and Findings (SD).” https://getauditradar.com/single-audits/sd/american-horse-school-460426938/. Data as of 2026-09-14.