TIOSPAYE TOPA SCHOOL: Single Audit Reports and Findings
TIOSPAYE TOPA SCHOOL filed 5 single audits between 2016 and 2020; the most recently observed auditor is DONNA DENKER AND ASSOCIATES (2020), and the 2020 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; TIOSPAYE TOPA SCHOOL is recorded in RIDGEVIEW, South Dakota under EIN 462866542, 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 |
|---|---|---|---|---|---|---|---|
| 2020 | 2020-06-30 | $3,547,434 | $750,000 | DONNA DENKER AND ASSOCIATES | 2 | MW | 2020-06-CENSUS-0000243850 |
| 2019 | 2019-06-30 | $3,342,279 | $750,000 | DONNA DENKER AND ASSOCIATES | 4 | MW / SD | 2019-06-CENSUS-0000243850 |
| 2018 | 2018-06-30 | $2,852,206 | $750,000 | DONNA DENKER AND ASSOCIATES | 6 | MW / SD | 2018-06-CENSUS-0000243850 |
| 2017 | 2017-06-30 | $2,486,353 | $750,000 | DONNA DENKER AND ASSOCIATES | 4 | MW / SD | 2017-06-CENSUS-0000243850 |
| 2016 | 2016-06-30 | $2,356,908 | $750,000 | DONNA DENKER AND ASSOCIATES | 0 | — | 2016-06-CENSUS-0000243850 |
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 | $1,324,035 | Yes |
| 84.027 | SPECIAL EDUCATION_GRANTS TO STATES | $432,572 | Yes |
| 15.046 | ADMINISTRATIVE COST GRANTS FOR INDIAN SCHOOLS | $400,075 | No |
| 15.047 | INDIAN EDUCATION FACILITIES, OPERATIONS, AND MAINTENANCE | $267,285 | No |
| 15.044 | INDIAN SCHOOLS_STUDENT TRANSPORTATION | $241,125 | No |
| 84.010 | TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES | $214,303 | No |
| 84.010 | TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES | $117,993 | No |
| 10.555 | NATIONAL SCHOOL LUNCH PROGRAM | $114,528 | No |
| 84.287 | TWENTY-FIRST CENTURY COMMUNITY LEARNING CENTERS | $93,144 | No |
| 15.151 | EDUCATION PROGRAM ENHANCEMENTS | $89,302 | No |
| 10.553 | SCHOOL BREAKFAST PROGRAM | $67,008 | No |
| 84.060 | INDIAN EDUCATION_GRANTS TO LOCAL EDUCATIONAL AGENCIES | $35,513 | No |
| 15.149 | FOCUS ON STUDENT ACHIEVEMENT PROJECT | $32,421 | No |
| 84.425 | EDUCATION STABILIZATION FUND | $30,149 | No |
| 15.959 | EDUCATION PROGRAM MANAGEMENT | $26,651 | No |
| 84.425 | EDUCATION STABILIZATION FUND | $24,690 | No |
| 84.424 | STUDENT SUPPORT AND ACADEMIC ENRICHMENT PROGRAM | $18,900 | No |
| 84.336 | TEACHER QUALITY PARTNERSHIP GRANTS | $10,347 | No |
| 10.582 | FRESH FRUIT AND VEGETABLE PROGRAM | $5,403 | No |
| 84.358 | RURAL EDUCATION | $1,990 | 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 |
|---|---|---|---|
| 2020-001 | P | 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 TIOSPAYE TOPA 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. “TIOSPAYE TOPA SCHOOL Single Audits and Findings (SD).” https://getauditradar.com/single-audits/sd/tiospaye-topa-school-462866542/. Data as of 2026-09-14.