SMEE SCHOOL DISTRICT NO 15-3: Single Audit Reports and Findings
SMEE SCHOOL DISTRICT NO 15-3 filed 9 single audits between 2016 and 2024; the most recently observed auditor is Cahill Bauer & Associates, LLC (2024), and the 2024 report lists 0 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; SMEE SCHOOL DISTRICT NO 15-3 is recorded in WAKPALA, South Dakota under EIN 466001279, 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 | $3,118,218 | $750,000 | Cahill Bauer & Associates, LLC | 0 | MW | 2024-06-GSAFAC-0000360232 |
| 2023 | 2023-06-30 | $2,293,570 | $750,000 | Cahill Bauer & Associates, LLC | 0 | MW | 2023-06-GSAFAC-0000032413 |
| 2022 | 2022-06-30 | $3,915,531 | $750,000 | Cahill Bauer & Associates, LLC | 0 | SD | 2022-06-CENSUS-0000195098 |
| 2021 | 2021-06-30 | $3,005,867 | $750,000 | Cahill Bauer & Associates, LLC | 0 | SD | 2021-06-CENSUS-0000195098 |
| 2020 | 2020-06-30 | $2,464,923 | $750,000 | Cahill Bauer & Associates, LLC | 0 | SD | 2020-06-CENSUS-0000195098 |
| 2019 | 2019-06-30 | $2,825,660 | $750,000 | Cahill Bauer & Associates, LLC | 0 | SD | 2019-06-CENSUS-0000195098 |
| 2018 | 2018-06-30 | $2,185,858 | $750,000 | Cahill Bauer & Associates, LLC | 0 | SD | 2018-06-CENSUS-0000195098 |
| 2017 | 2017-06-30 | $2,032,770 | $750,000 | Cahill Bauer & Associates, LLC | 0 | SD | 2017-06-CENSUS-0000195098 |
| 2016 | 2016-06-30 | $2,194,376 | $750,000 | Cahill Bauer & Associates, LLC | 0 | SD | 2016-06-CENSUS-0000195098 |
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 |
|---|---|---|---|
| 84.041 | IMPACT AID | $1,725,721 | Yes |
| 84.010 | TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES | $472,797 | No |
| 84.425 | EDUCATION STABILIZATION FUND | $285,668 | No |
| 10.555 | NATIONAL SCHOOL LUNCH PROGRAM | $143,889 | No |
| 84.287 | TWENTY-FIRST CENTURY COMMUNITY LEARNING CENTERS | $122,537 | No |
| 84.027 | SPECIAL EDUCATION GRANTS TO STATES | $78,869 | No |
| 84.425 | EDUCATION STABILIZATION FUND | $57,202 | No |
| 84.367 | SUPPORTING EFFECTIVE INSTRUCTION STATE GRANTS (FORMERLY IMPROVING TEACHER QUALITY STATE GRANTS) | $55,476 | No |
| 10.553 | SCHOOL BREAKFAST PROGRAM | $51,886 | No |
| 84.424 | STUDENT SUPPORT AND ACADEMIC ENRICHMENT PROGRAM | $41,541 | No |
| 84.060 | INDIAN EDUCATION GRANTS TO LOCAL EDUCATIONAL AGENCIES | $38,789 | No |
| 15.130 | INDIAN EDUCATION ASSISTANCE TO SCHOOLS | $15,983 | No |
| 10.582 | FRESH FRUIT AND VEGETABLE PROGRAM | $6,158 | No |
| 10.559 | SUMMER FOOD SERVICE PROGRAM FOR CHILDREN | $5,307 | No |
| 84.425 | EDUCATION STABILIZATION FUND | $4,647 | No |
| 84.358 | RURAL EDUCATION | $4,118 | No |
| 16.738 | EDWARD BYRNE MEMORIAL JUSTICE ASSISTANCE GRANT PROGRAM | $3,858 | No |
| 84.173 | SPECIAL EDUCATION PRESCHOOL GRANTS | $3,772 | 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.
The most recent report lists no finding.
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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 SMEE SCHOOL DISTRICT NO 15-3 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. “SMEE SCHOOL DISTRICT NO 15-3 Single Audits and Findings (SD).” https://getauditradar.com/single-audits/sd/smee-school-district-no-15-3-466001279/. Data as of 2026-09-14.