Hot Springs School District No. 23-2: Single Audit Reports and Findings
Hot Springs School District No. 23-2 filed 10 single audits between 2016 and 2025; the most recently observed auditor is Wohlenberg Ritzman & Co., LLC (2025), and the 2025 report lists 0 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; Hot Springs School District No. 23-2 is recorded in HOT SPRINGS, South Dakota under EIN 466001559, 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 | $1,157,081 | $750,000 | Wohlenberg Ritzman & Co., LLC | 0 | SD | 2025-06-GSAFAC-0000410176 |
| 2024 | 2024-06-30 | $1,068,117 | $750,000 | Wohlenberg Ritzman & Co., LLC | 0 | SD | 2024-06-GSAFAC-0000360026 |
| 2023 | 2023-06-30 | $2,354,936 | $750,000 | Wohlenberg Ritzman & Co., LLC | 0 | SD | 2023-06-GSAFAC-0000033566 |
| 2022 | 2022-06-30 | $2,144,440 | $750,000 | Wohlenberg Ritzman & Co., LLC | 2 | SD | 2022-06-CENSUS-0000171207 |
| 2021 | 2021-06-30 | $1,479,045 | $750,000 | Wohlenberg Ritzman & Co., LLC | 0 | SD | 2021-06-CENSUS-0000171207 |
| 2020 | 2020-06-30 | $818,928 | $750,000 | Wohlenberg Ritzman & Co., LLC | 0 | SD | 2020-06-CENSUS-0000171207 |
| 2019 | 2019-06-30 | $974,800 | $750,000 | Wohlenberg Ritzman & Co., LLC | 0 | — | 2019-06-CENSUS-0000171207 |
| 2018 | 2018-06-30 | $1,217,286 | $750,000 | CASEY PETERSON, LTD | 6 | MW / SD | 2018-06-CENSUS-0000171207 |
| 2017 | 2017-06-30 | $1,241,641 | $750,000 | CASEY PETERSON, LTD | 11 | MW / SD | 2017-06-CENSUS-0000171207 |
| 2016 | 2016-06-30 | $862,491 | $750,000 | CASEY PETERSON, LTD | 12 | MW | 2016-06-CENSUS-0000171207 |
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 | $308,889 | No |
| 84.027 | SPECIAL EDUCATION GRANTS TO STATES | $278,528 | Yes |
| 84.425 | EDUCATION STABILIZATION FUND | $180,000 | No |
| 10.555 | NATIONAL SCHOOL LUNCH PROGRAM | $133,607 | No |
| 84.367 | SUPPORTING EFFECTIVE INSTRUCTION STATE GRANTS (FORMERLY IMPROVING TEACHER QUALITY STATE GRANTS) | $51,024 | No |
| 84.424 | STUDENT SUPPORT AND ACADEMIC ENRICHMENT PROGRAM | $45,034 | No |
| 10.553 | SCHOOL BREAKFAST PROGRAM | $26,373 | No |
| 10.582 | FRESH FRUIT AND VEGETABLE PROGRAM | $24,975 | No |
| 84.425 | EDUCATION STABILIZATION FUND | $21,000 | No |
| 10.555 | NATIONAL SCHOOL LUNCH PROGRAM | $20,643 | No |
| 84.060 | INDIAN EDUCATION GRANTS TO LOCAL EDUCATIONAL AGENCIES | $19,635 | No |
| 15.226 | PAYMENTS IN LIEU OF TAXES | $13,801 | No |
| 15.227 | DISTRIBUTION OF RECEIPTS TO STATE AND LOCAL GOVERNMENTS | $12,048 | No |
| 10.665 | SCHOOLS AND ROADS - GRANTS TO STATES | $7,590 | No |
| 10.559 | SUMMER FOOD SERVICE PROGRAM FOR CHILDREN | $6,067 | No |
| 84.173 | SPECIAL EDUCATION PRESCHOOL GRANTS | $4,230 | Yes |
| 84.048 | CAREER AND TECHNICAL EDUCATION -- BASIC GRANTS TO STATES | $3,180 | No |
| 10.666 | SCHOOLS AND ROADS - GRANTS TO COUNTIES | $457 | 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 Hot Springs School District No. 23-2 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. “Hot Springs School District No. 23-2 Single Audits.” https://getauditradar.com/single-audits/sd/hot-springs-school-district-no-23-2-466001559/. Data as of 2026-09-14.