ROSHOLT SCHOOL DISTRICT 54-4: Single Audit Reports and Findings
ROSHOLT SCHOOL DISTRICT 54-4 filed 1 single audit between 2022 and 2022; the most recently observed auditor is INDEPENDENT AUDIT SERVICES, P.C. (2022), and the 2022 report lists 13 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; ROSHOLT SCHOOL DISTRICT 54-4 is recorded in ROSHOLT, South Dakota under EIN 466002805, 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 |
|---|---|---|---|---|---|---|---|
| 2022 | 2022-06-30 | $1,601,229 | $750,000 | INDEPENDENT AUDIT SERVICES, P.C. | 13 | SD | 2022-06-CENSUS-0000229836 |
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 |
|---|---|---|---|
| 84.425 | EDUCATION STABILIZATION FUND | $743,978 | Yes |
| 84.425 | EDUCATION STABILIZATION FUND | $389,604 | Yes |
| 10.555 | NATIONAL SCHOOL LUNCH PROGRAM | $180,420 | No |
| 84.010 | TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES | $147,073 | No |
| 84.048 | CAREER AND TECHNICAL EDUCATION -- BASIC GRANTS TO STATES | $50,435 | No |
| 10.553 | SCHOOL BREAKFAST PROGRAM | $31,465 | No |
| 84.367 | IMPROVING TEACHER QUALITY STATE GRANTS | $22,565 | No |
| 84.424 | STUDENT SUPPORT AND ACADEMIC ENRICHMENT PROGRAM | $13,442 | No |
| 84.358 | RURAL EDUCATION - G5 GRANT | $11,496 | No |
| 10.579 | CHILD NUTRITION DISCRETIONARY GRANTS LIMITED AVAILABILITY | $10,000 | No |
| 45.025 | PROMOTION OF THE ARTS_PARTNERSHIP AGREEMENTS | $751 | 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 |
|---|---|---|---|
| 2022-002 | N | Significant deficiency | No |
| 2022-003 | L | 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 ROSHOLT SCHOOL DISTRICT 54-4 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. “ROSHOLT SCHOOL DISTRICT 54-4 Single Audits and Findings (SD).” https://getauditradar.com/single-audits/sd/rosholt-school-district-54-4-466002805/. Data as of 2026-09-14.