LITTLE WOUND SCHOOL BOARD, INC: Single Audit Reports and Findings
LITTLE WOUND SCHOOL BOARD, INC filed 8 single audits between 2016 and 2023; the most recently observed auditor is BLUEARROW CPA (2023), and the 2023 report lists 4 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; LITTLE WOUND SCHOOL BOARD, INC is recorded in KYLE, South Dakota under EIN 466040216, and the Clearinghouse records it as a local 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 |
|---|---|---|---|---|---|---|---|
| 2023 | 2023-06-30 | $27,349,974 | $750,000 | BLUEARROW CPA | 4 | MW / SD | 2023-06-GSAFAC-0000433239 |
| 2022 | 2022-06-30 | $26,587,056 | $750,000 | DONNA DENKER & ASSOCIATES | 1 | SD | 2022-06-GSAFAC-0000035855 |
| 2021 | 2021-06-30 | $20,464,460 | $750,000 | DONNA DENKER & ASSOCIATES | 0 | — | 2021-06-CENSUS-0000069126 |
| 2020 | 2020-06-30 | $20,267,296 | $750,000 | DONNA DENKER & ASSOCIATES | 0 | — | 2020-06-CENSUS-0000069126 |
| 2019 | 2019-06-30 | $17,933,034 | $750,000 | DONNA DENKER & ASSOCIATES | 2 | SD | 2019-06-CENSUS-0000069126 |
| 2018 | 2018-06-30 | $15,436,110 | $750,000 | DONNA DENKER & ASSOCIATES | 1 | SD | 2018-06-CENSUS-0000069126 |
| 2017 | 2017-06-30 | $13,672,701 | $750,000 | DONNA DENKER & ASSOCIATES | 2 | MW / SD | 2017-06-CENSUS-0000069126 |
| 2016 | 2016-06-30 | $12,324,016 | $750,000 | DONNA DENKER & ASSOCIATES | 3 | MW / SD | 2016-06-CENSUS-0000069126 |
When is the next single audit due?
If LITTLE WOUND SCHOOL BOARD, INC is again required to have a single audit for the fiscal year ending Jun 30, 2024, the reporting package is due to the Federal Audit Clearinghouse by Mar 31, 2025 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 | $7,453,006 | No |
| 84.425 | EDUCATION STABILIZATION FUND | $4,213,890 | Yes |
| 93.243 | SUBSTANCE ABUSE AND MENTAL HEALTH SERVICES PROJECTS OF REGIONAL AND NATIONAL SIGNIFICANCE | $3,603,780 | Yes |
| 84.010 | TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES | $2,310,185 | No |
| 15.046 | ADMINISTRATIVE COST GRANTS FOR INDIAN SCHOOLS | $1,986,750 | No |
| 84.027 | SPECIAL EDUCATION GRANTS TO STATES | $1,647,753 | Yes |
| 15.044 | INDIAN SCHOOLS STUDENT TRANSPORTATION | $1,327,746 | Yes |
| 15.047 | INDIAN EDUCATION FACILITIES, OPERATIONS, AND MAINTENANCE | $1,315,855 | No |
| 93.665 | EMERGENCY GRANTS TO ADDRESS MENTAL AND SUBSTANCE USE DISORDERS DURING COVID-19 | $773,316 | Yes |
| 15.062 | REPLACEMENT AND REPAIR OF INDIAN SCHOOLS | $647,201 | Yes |
| 15.043 | INDIAN CHILD AND FAMILY EDUCATION | $372,349 | No |
| 10.555 | NATIONAL SCHOOL LUNCH PROGRAM | $272,349 | No |
| 84.299 | INDIAN EDUCATION -- SPECIAL PROGRAMS FOR INDIAN CHILDREN | $241,446 | No |
| 84.336 | TEACHER QUALITY PARTNERSHIP GRANTS | $203,600 | No |
| 84.299A | Special Projects Demonstration Grants | $150,166 | No |
| 15.149 | FOCUS ON STUDENT ACHIEVEMENT | $145,916 | No |
| 84.287 | TWENTY-FIRST CENTURY COMMUNITY LEARNING CENTERS | $139,686 | No |
| 84.060 | INDIAN EDUCATION GRANTS TO LOCAL EDUCATIONAL AGENCIES | $129,900 | No |
| 84.101 | CAREER AND TECHNICAL EDUCATION - GRANTS TO NATIVE AMERICANS AND ALASKA NATIVES | $126,147 | No |
| 10.553 | SCHOOL BREAKFAST PROGRAM | $93,584 | No |
| 84.415 | INDIAN EDUCATION NATIONAL ACTIVITIES (STATE TRIBAL EDUCATION PARTNERSHIP (STEP) AND NATIVE AMERICAN LANGUAGE (NAL) | $65,908 | No |
| 84.377 | SCHOOL IMPROVEMENT GRANTS | $29,895 | No |
| 84.424 | STUDENT SUPPORT AND ACADEMIC ENRICHMENT PROGRAM | $24,931 | No |
| 10.575 | FARM TO SCHOOL GRANT PROGRAM | $22,341 | No |
| 10.582 | FRESH FRUIT AND VEGETABLE PROGRAM | $19,166 | 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 |
|---|---|---|---|
| 2023-002 | Procurement and suspension and debarment (I) | Material weakness | No |
| 2023-003 | Special tests and provisions (N) | Significant deficiency | Yes |
| 2023-004 | Other / not classified (P) | Significant deficiency | No |
| 2023-005 | Subrecipient monitoring (M) | Material weakness | No |
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
- $23,366,572
- Total assets
- $22,375,469
- NTEE code
- B200
- Exempt under
- 501(c)(3)
- Ruling year
- 1976
- 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 LITTLE WOUND SCHOOL BOARD, INC 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. “Little Wound School Board, Inc, South Dakota Single Audits.” https://getauditradar.com/single-audits/sd/little-wound-school-board-inc-466040216/. Data as of 2026-11-06.