NIOBRARA COUNTY SCHOOL DISTRICT NO. ONE: Single Audit Reports and Findings
NIOBRARA COUNTY SCHOOL DISTRICT NO. ONE filed 5 single audits between 2021 and 2025; the most recently observed auditor is LEO RILEY & CO., CPA'S (2025), and the 2025 report lists 3 findings. Data as of 2026-09-17.
Data as of Sep 17, 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; NIOBRARA COUNTY SCHOOL DISTRICT NO. ONE is recorded in LUSK, Wyoming under EIN 836000554, 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 |
|---|---|---|---|---|---|---|---|
| 2025 | 2025-06-30 | $2,134,699 | $750,000 | LEO RILEY & CO., CPA'S | 3 | SD | 2025-06-GSAFAC-0000393769 |
| 2024 | 2024-06-30 | $1,631,970 | $750,000 | LEO RILEY & CO., CPA'S | 2 | SD | 2024-06-GSAFAC-0000346494 |
| 2023 | 2023-06-30 | $2,410,912 | $750,000 | LEO RILEY & CO., CPA'S | 3 | SD | 2023-06-GSAFAC-0000015284 |
| 2022 | 2022-06-30 | $1,421,918 | $750,000 | LEO RILEY & CO., CPA'S | 4 | SD | 2022-06-CENSUS-0000210318 |
| 2021 | 2021-06-30 | $994,897 | $750,000 | LEO RILEY & CO., CPA'S | 7 | SD | 2021-06-CENSUS-0000210318 |
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 | $606,435 | Yes |
| 84.371 | COMPREHENSIVE LITERACY DEVELOPMENT | $383,250 | No |
| 84.027 | SPECIAL EDUCATION GRANTS TO STATES | $338,387 | Yes |
| 84.010 | TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES | $287,491 | No |
| 84.424 | STUDENT SUPPORT AND ACADEMIC ENRICHMENT PROGRAM | $279,161 | No |
| 84.287 | TWENTY-FIRST CENTURY COMMUNITY LEARNING CENTERS | $165,394 | No |
| 84.367 | SUPPORTING EFFECTIVE INSTRUCTION STATE GRANTS (FORMERLY IMPROVING TEACHER QUALITY STATE GRANTS) | $46,850 | No |
| 84.048 | CAREER AND TECHNICAL EDUCATION -- BASIC GRANTS TO STATES | $26,541 | No |
| 84.173 | SPECIAL EDUCATION PRESCHOOL GRANTS | $1,190 | Yes |
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 |
|---|---|---|---|
| 2025-003 | P | Significant deficiency | 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 NIOBRARA COUNTY SCHOOL DISTRICT NO. ONE 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. “NIOBRARA COUNTY SCHOOL DISTRICT NO. ONE Single Audits.” https://getauditradar.com/single-audits/wy/niobrara-county-school-district-no-one-836000554/. Data as of 2026-09-17.