Douglas School District 51-1: Single Audit Reports and Findings
Douglas School District 51-1 filed 10 single audits between 2016 and 2025; the most recently observed auditor is KETEL THORSTENSON, LLP (2025), and the 2025 report lists 4 findings, including 1 material weakness. 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; Douglas School District 51-1 is recorded in BOX ELDER, South Dakota under EIN 466002638, 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 | $8,436,205 | $750,000 | KETEL THORSTENSON, LLP | 4 | MW / SD | 2025-06-GSAFAC-0000390500 |
| 2024 | 2024-06-30 | $11,848,022 | $750,000 | KETEL THORSTENSON, LLP | 1 | MW | 2024-06-GSAFAC-0000061102 |
| 2023 | 2023-06-30 | $10,157,959 | $750,000 | KETEL THORSTENSON, LLP | 2 | MW / SD | 2023-06-GSAFAC-0000005016 |
| 2022 | 2022-06-30 | $10,921,294 | $750,000 | KETEL THORSTENSON, LLP | 0 | SD | 2022-06-CENSUS-0000171284 |
| 2021 | 2021-06-30 | $8,514,140 | $750,000 | KETEL THORSTENSON, LLP | 0 | SD | 2021-06-CENSUS-0000171284 |
| 2020 | 2020-06-30 | $5,801,477 | $750,000 | KETEL THORSTENSON, LLP | 0 | SD | 2020-06-CENSUS-0000171284 |
| 2019 | 2019-06-30 | $4,277,119 | $750,000 | KETEL THORSTENSON, LLP | 4 | SD | 2019-06-CENSUS-0000171284 |
| 2018 | 2018-06-30 | $5,327,558 | $750,000 | KETEL THORSTENSON, LLP | 2 | SD | 2018-06-CENSUS-0000171284 |
| 2017 | 2017-06-30 | $6,593,132 | $750,000 | KETEL THORSTENSON, LLP | 0 | SD | 2017-06-CENSUS-0000171284 |
| 2016 | 2016-06-30 | $9,885,434 | $750,000 | KETEL THORSTENSON, LLP | 0 | SD | 2016-06-CENSUS-0000171284 |
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 |
|---|---|---|---|
| 84.041 | IMPACT AID | $3,796,178 | Yes |
| 84.010 | TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES | $823,518 | Yes |
| 84.027 | SPECIAL EDUCATION GRANTS TO STATES | $786,435 | Yes |
| 10.555 | NATIONAL SCHOOL LUNCH PROGRAM | $512,713 | No |
| 84.425 | EDUCATION STABILIZATION FUND | $494,444 | No |
| 12.618 | COMMUNITY ECONOMIC ADJUSTMENT ASSISTANCE FOR ESTABLISHMENT OR EXPANSION OF A MILITARY INSTALLATION | $463,485 | Yes |
| 12.U00 | NATIONAL DEFENSE AUTHORIZATION ACT - SECTION 386 | $257,078 | No |
| 84.425 | EDUCATION STABILIZATION FUND | $233,566 | No |
| 84.367 | SUPPORTING EFFECTIVE INSTRUCTION STATE GRANTS (FORMERLY IMPROVING TEACHER QUALITY STATE GRANTS) | $208,499 | No |
| 10.559 | SUMMER FOOD SERVICE PROGRAM FOR CHILDREN | $156,677 | No |
| 10.555 | NATIONAL SCHOOL LUNCH PROGRAM | $146,858 | No |
| 10.553 | SCHOOL BREAKFAST PROGRAM | $114,369 | No |
| 84.424 | STUDENT SUPPORT AND ACADEMIC ENRICHMENT PROGRAM | $93,722 | No |
| 84.041 | IMPACT AID | $89,173 | Yes |
| 84.126 | REHABILITATION SERVICES VOCATIONAL REHABILITATION GRANTS TO STATES | $83,820 | No |
| 84.060 | INDIAN EDUCATION GRANTS TO LOCAL EDUCATIONAL AGENCIES | $76,268 | No |
| 84.173 | SPECIAL EDUCATION PRESCHOOL GRANTS | $36,035 | Yes |
| 66.040 | DIESEL EMISSIONS REDUCTION ACT (DERA) STATE GRANTS | $31,262 | No |
| 10.555 | NATIONAL SCHOOL LUNCH PROGRAM | $21,230 | No |
| 10.579 | CHILD NUTRITION DISCRETIONARY GRANTS LIMITED AVAILABILITY | $5,997 | No |
| 84.425 | EDUCATION STABILIZATION FUND | $3,990 | No |
| 15.227 | DISTRIBUTION OF RECEIPTS TO STATE AND LOCAL GOVERNMENTS | $776 | No |
| 15.227 | DISTRIBUTION OF RECEIPTS TO STATE AND LOCAL GOVERNMENTS | $112 | 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 |
|---|---|---|---|
| 2025-004 | L | Material weakness | Yes |
| 2025-005 | A | Significant deficiency | 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 Douglas School District 51-1 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. “Douglas School District 51-1 Single Audits and Findings (SD).” https://getauditradar.com/single-audits/sd/douglas-school-district-51-1-466002638/. Data as of 2026-09-14.