SCOTLAND SCHOOL DISTRICT NO. 4-3: Single Audit Reports and Findings
SCOTLAND SCHOOL DISTRICT NO. 4-3 filed 1 single audit between 2024 and 2024; the most recently observed auditor is SCHOENFISH & CO., INC. (2024), and the 2024 report lists 2 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; SCOTLAND SCHOOL DISTRICT NO. 4-3 is recorded in SCOTLAND, South Dakota under EIN 466000670, 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 |
|---|---|---|---|---|---|---|---|
| 2024 | 2024-06-30 | $1,185,036 | $750,000 | SCHOENFISH & CO., INC. | 2 | MW | 2024-06-GSAFAC-0000376166 |
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 | $632,141 | Yes |
| 84.010 | TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES | $183,087 | No |
| 10.555 | NATIONAL SCHOOL LUNCH PROGRAM | $130,742 | No |
| 84.425 | EDUCATION STABILIZATION FUND | $72,629 | Yes |
| 84.367 | SUPPORTING EFFECTIVE INSTRUCTION STATE GRANTS (FORMERLY IMPROVING TEACHER QUALITY STATE GRANTS) | $50,501 | No |
| 10.553 | SCHOOL BREAKFAST PROGRAM | $31,466 | No |
| 84.424 | STUDENT SUPPORT AND ACADEMIC ENRICHMENT PROGRAM | $24,409 | No |
| 10.582 | FRESH FRUIT AND VEGETABLE PROGRAM | $15,958 | No |
| 10.555 | NATIONAL SCHOOL LUNCH PROGRAM | $14,705 | No |
| 10.555 | NATIONAL SCHOOL LUNCH PROGRAM | $14,513 | No |
| 84.358 | RURAL EDUCATION | $11,885 | No |
| 84.027 | SPECIAL EDUCATION GRANTS TO STATES | $3,000 | 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 |
|---|---|---|---|
| 2024-001 | ABF | Material weakness | Yes |
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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 SCOTLAND SCHOOL DISTRICT NO. 4-3 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. “SCOTLAND SCHOOL DISTRICT NO. 4-3 Single Audits and Findings (SD).” https://getauditradar.com/single-audits/sd/scotland-school-district-no-4-3-466000670/. Data as of 2026-09-14.