ISNA WICA OWAYAWA (LONEMAN SCHOOL): Single Audit Reports and Findings
ISNA WICA OWAYAWA (LONEMAN SCHOOL) filed 5 single audits between 2016 and 2021; the most recently observed auditor is KETEL THORSTENSON, LLP (2021), and the 2021 report lists 6 findings, including 1 material weakness. Data as of 2026-11-06.
Data as of Nov 6, 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; ISNA WICA OWAYAWA (LONEMAN SCHOOL) is recorded in OGLALA, South Dakota under EIN 460338038, and the Clearinghouse records it as a tribal government. Each report opens on the Clearinghouse itself; how to search the Federal Audit Clearinghouse explains the rest of the reporting package.
| Audit year | Fiscal year end | Federal expended | Threshold applied | Auditor observed | Findings | MW / SD | FAC report |
|---|---|---|---|---|---|---|---|
| 2021 | 2021-06-30 | $6,427,556 | $750,000 | KETEL THORSTENSON, LLP | 6 | MW / SD | 2021-06-CENSUS-0000068946 |
| 2020 | 2020-06-30 | $5,675,995 | $750,000 | KETEL THORSTENSON, LLP | 7 | MW / SD | 2020-06-CENSUS-0000068946 |
| 2019 | 2019-06-30 | $4,980,475 | $750,000 | KETEL THORSTENSON, LLP | 6 | MW | 2019-06-CENSUS-0000068946 |
| 2018 | 2018-06-30 | $4,547,511 | $750,000 | KETEL THORSTENSON, LLP | 6 | MW | 2018-06-CENSUS-0000068946 |
| 2016 | 2016-06-30 | $4,772,857 | $750,000 | KETEL THORSTENSON, LLP | 6 | MW | 2016-06-CENSUS-0000068946 |
When is the next single audit due?
If ISNA WICA OWAYAWA (LONEMAN SCHOOL) is again required to have a single audit for the fiscal year ending Jun 30, 2022, the reporting package is due to the Federal Audit Clearinghouse by Mar 30, 2023 at the latest.
No filing for that fiscal year appears in the Clearinghouse data as of Nov 6, 2026. The data does not show why: an organization below the threshold is not required to file, and a filing can be accepted after the due date.
Whether an audit is required depends on federal awards expended in that year (the single audit threshold). The rule, 2 CFR 200.512(a): the reporting package is due within 30 calendar days after the auditee receives the auditor's report or nine months after the end of the audit period, whichever is earlier; the date above is the nine-month date, moved to Monday when it falls on a weekend. Last verified: 2026-11-15.
Which federal programs did this organization report?
From the most recent accepted report, as listed on its schedule of expenditures of federal awards (SEFA). "Major" is the designation the auditor made under 2 CFR 200.518, not ours.
| ALN | Program | Expended | Major |
|---|---|---|---|
| 15.042 | INDIAN SCHOOL EQUALIZATION PROGRAM | $1,998,547 | Yes |
| 84.010 | TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES | $1,025,488 | Yes |
| 15.046 | ADMINISTRATIVE COST GRANTS FOR INDIAN SCHOOLS | $847,970 | Yes |
| 84.425 | EDUCATION STABILIZATION FUND | $658,846 | Yes |
| 15.044 | INDIAN SCHOOLS_STUDENT TRANSPORTATION | $478,202 | No |
| 15.047 | INDIAN EDUCATION FACILITIES, OPERATIONS, AND MAINTENANCE | $430,610 | No |
| 84.027 | SPECIAL EDUCATION_GRANTS TO STATES | $266,904 | No |
| 10.555 | NATIONAL SCHOOL LUNCH PROGRAM | $138,177 | No |
| 84.287 | TWENTY-FIRST CENTURY COMMUNITY LEARNING CENTERS | $102,106 | No |
| 84.060 | INDIAN EDUCATION_GRANTS TO LOCAL EDUCATIONAL AGENCIES | $101,447 | No |
| 84.425 | EDUCATION STABILIZATION FUND | $89,600 | Yes |
| 10.553 | SCHOOL BREAKFAST PROGRAM | $87,464 | No |
| 15.151 | EDUCATION PROGRAM ENHANCEMENTS | $42,012 | No |
| 15.062 | REPLACEMENT AND REPAIR OF INDIAN SCHOOLS | $40,227 | No |
| 15.149 | FOCUS ON STUDENT ACHIEVEMENT PROJECT | $31,687 | No |
| 84.196 | EDUCATION FOR HOMELESS CHILDREN AND YOUTH | $31,340 | Yes |
| 10.582 | FRESH FRUIT AND VEGETABLE PROGRAM | $18,912 | No |
| 10.555 | NATIONAL SCHOOL LUNCH PROGRAM | $10,936 | No |
| 84.041 | IMPACT AID | $10,356 | No |
| 84.425 | EDUCATION STABILIZATION FUND | $7,100 | Yes |
| 84.358 | RURAL EDUCATION | $2,930 | Yes |
| 84.010 | TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES | $2,907 | Yes |
| 10.555 | NATIONAL SCHOOL LUNCH PROGRAM | $2,601 | No |
| 84.369 | GRANTS FOR STATE ASSESSMENTS AND RELATED ACTIVITIES | $1,187 | No |
What findings did the auditor report?
The reference is the auditor’s; the requirement is the Compliance Supplement category the auditor selected. The finding text itself is not reproduced here; the FAC report linked above carries it in full. What the two severity levels mean: material weakness vs significant deficiency.
| Reference | Requirement | Severity | Repeat |
|---|---|---|---|
| 2021-001 | Reporting (L) | Material weakness | Yes |
| 2021-003 | Activities allowed or unallowed (A); Allowable costs / cost principles (B) | Material weakness / Questioned costs | Yes |
| 2021-004 | Equipment and real property management (F) | Material weakness | Yes |
| 2021-005 | Reporting (L) | Material weakness | No |
| 2021-006 | Procurement and suspension and debarment (I) | Significant deficiency | No |
| 2021-007 | Special tests and provisions (N) | Significant deficiency | Yes |
Form 990 and IRS registration
Form 990 "accounting fees" (Part IX line 11c) cover all accounting services reported by the organization and are not the price of an audit engagement.
Where to find the return itself, and what our Form 990 data covers: Form 990 lookup.
- Total revenue
- $8,277,402
- Total assets
- $10,044,220
- NTEE code
- B24I
- Exempt under
- 501(c)(3)
- Ruling year
- 1978
- BMF release
- 2026-10-20
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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 ISNA WICA OWAYAWA (LONEMAN 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. “Isna Wica Owayawa (Loneman School), South Dakota Single Audits.” https://getauditradar.com/single-audits/sd/isna-wica-owayawa-loneman-school-460338038/. Data as of 2026-11-06.