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 31 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; ISNA WICA OWAYAWA (LONEMAN SCHOOL) is recorded in OGLALA, South Dakota under EIN 460338038, 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 |
|---|---|---|---|---|---|---|---|
| 2021 | 2021-06-30 | $6,427,556 | $750,000 | KETEL THORSTENSON, LLP | 31 | MW / SD | 2021-06-CENSUS-0000068946 |
| 2020 | 2020-06-30 | $5,675,995 | $750,000 | KETEL THORSTENSON, LLP | 13 | MW / SD | 2020-06-CENSUS-0000068946 |
| 2019 | 2019-06-30 | $4,980,475 | $750,000 | KETEL THORSTENSON, LLP | 10 | MW | 2019-06-CENSUS-0000068946 |
| 2018 | 2018-06-30 | $4,547,511 | $750,000 | KETEL THORSTENSON, LLP | 12 | MW | 2018-06-CENSUS-0000068946 |
| 2016 | 2016-06-30 | $4,772,857 | $750,000 | KETEL THORSTENSON, LLP | 12 | MW | 2016-06-CENSUS-0000068946 |
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 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 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 |
|---|---|---|---|
| 2021-001 | L | Material weakness | Yes |
| 2021-003 | AB | Material weakness / Questioned costs | Yes |
| 2021-004 | F | Material weakness | Yes |
| 2021-005 | L | Material weakness | No |
| 2021-006 | I | Significant deficiency | No |
| 2021-007 | 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.
- Total revenue
- $8,277,402
- Total assets
- $10,044,220
- NTEE code
- B24I
- Exempt under
- 501(c)(3)
- Ruling year
- 1978
- BMF release
- 2026-09-17
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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) Single Audits.” https://getauditradar.com/single-audits/sd/isna-wica-owayawa-loneman-school-460338038/. Data as of 2026-09-14.