FOUR WINDS ELEMENTARY SCHOOLTribal Government

EIN: 450403081

UEI: RLNFCVLEB7T5

Audited by: KETEL THORSTENSON, LLP

Oversight agency: 15 [Department of the Interior]

View federal awards & risk assessment →

Data as of August 28, 2026

FOUR WINDS ELEMENTARY SCHOOL10 audit years18 findings14 repeat
10
Audit Years
18
Total Findings
14
Repeat Findings
$13.5M
Federal Awards Expended (FY 2025)

FY 2025-06-30

$13,543,075 federal awards expended

Management decision deadline — for entities that funded this organization

The FAC accepted this audit on January 20, 2026. Under 2 CFR 200.521(d), a pass-through entity that provided federal funds to this organization for this audit period must issue a management decision on these findings by July 20, 2026 (40 days ago).

What is a management decision? →
2025-001
Reporting
MATERIAL WEAKNESSREPEAT OF 2024-001
Show full finding ▾
Prior Finding References

2024-001

About Reporting →
2025-002
Equipment & Real Property
MATERIAL WEAKNESSREPEAT OF 2024-006OTHER MATTERS
Show full finding ▾
Prior Finding References

2024-006

About Equipment and Real Property Management →
2025-005
Activities Allowed or Unallowed / Cost Allowability
SIGNIFICANT DEFICIENCY
Show full finding ▾
2025-006
Procurement & Suspension/Debarment
MATERIAL WEAKNESSREPEAT OF 2024-005OTHER MATTERS
Show full finding ▾

FY 2024-06-30

$11,584,622 federal awards expended

FAC accepted this audit on January 8, 2025 — management decision was due July 8, 2025.

2024-001
Reporting
MATERIAL WEAKNESS
Show full finding ▾
2024-005
Procurement & Suspension/Debarment
MATERIAL WEAKNESSOTHER MATTERS
Show full finding ▾
2024-006
Equipment & Real Property
MATERIAL WEAKNESSOTHER MATTERS
Show full finding ▾

FY 2023-06-30

$11,915,360 federal awards expended

FAC accepted this audit on January 25, 2024 — management decision was due July 25, 2024.

2023-002
Reporting
MATERIAL WEAKNESSMODIFIED OPINIONREPEAT OF 2022-002

Audited financial statements were not filed with the clearinghouse within 9 months of the fiscal year end

Show full finding ▾
Full finding narrative

Audited financial statements were not filed with the clearinghouse within 9 months of the fiscal year end

Corrective Action Plan

The school has an excellent audit firm in place and an additional accountant has been hired to do prep work to get caught up. We are making great progress towards having the audits completed in a timely manner

Prior Finding References

2022-002

About Reporting →

FY 2022-06-30

$13,311,134 federal awards expended

FAC accepted this audit on July 10, 2023 — management decision was due January 10, 2024.

2022-002
Reporting
MATERIAL WEAKNESSMODIFIED OPINIONSIGNIFICANT DEFICIENCYREPEAT OF 2021-002

Audited financial statements were not filed with the clearinghouse within 9 months of the fiscal year end

Show full finding ▾
Full finding narrative

Audited financial statements were not filed with the clearinghouse within 9 months of the fiscal year end

Corrective Action Plan

The school has an excellent audit firm in place and an additional accountant has been hired to do prep work to help us to get caught up. We are making great progress toward having the audits completed in a timely manner.

Prior Finding References

2021-002

About Reporting →

FY 2021-06-30

$9,748,003 federal awards expended

FAC accepted this audit on January 30, 2023 — management decision was due July 30, 2023.

2021-002
Reporting
MATERIAL WEAKNESSMODIFIED OPINIONREPEAT OF 2020-003

Audited financial statements were not filed with the clearinghouse within 9 months of the fiscal year end

Show full finding ▾
Full finding narrative

Audited financial statements were not filed with the clearinghouse within 9 months of the fiscal year end

Corrective Action Plan

The school has an excellent audit firm in place and an additional accountant has been hired to do prep work to help us get caught up. We are making great progress toward having the audits completed in a timely manner

Prior Finding References

2020-003

About Reporting →

FY 2020-06-30

$8,372,075 federal awards expended

FAC accepted this audit on November 6, 2022 — management decision was due May 6, 2023.

2020-002
Reporting
MATERIAL WEAKNESSMODIFIED OPINIONREPEAT OF 2019-004

GSA_MIGRATION

Show full finding ▾
Full finding narrative

GSA_MIGRATION

Corrective Action Plan

GSA_MIGRATION

Prior Finding References

2019-004

About Reporting →
2020-003
Reporting
MATERIAL WEAKNESSMODIFIED OPINIONREPEAT OF 2019-004

Audited financial statements were not filed with the clearinghouse within 9 months of the fiscal year end

Show full finding ▾
Full finding narrative

Audited financial statements were not filed with the clearinghouse within 9 months of the fiscal year end

Corrective Action Plan

The school has an excellent audit firm in place an an additional accountant has been hired to do prep work to help us get caught up. We are making great progress toward having the audits completed in a timely manner.

Prior Finding References

2019-004

About Reporting →

FY 2019-06-30

$9,134,938 federal awards expended

FAC accepted this audit on November 30, 2021 — management decision was due May 30, 2022.

2019-004
Reporting
MATERIAL WEAKNESSMODIFIED OPINIONREPEAT OF 2018-004

Audited financial statements were not filed with the Federal Audit Clearing House within 9 months of fiscal year end.

Show full finding ▾
Full finding narrative

Audited financial statements were not filed with the Federal Audit Clearing House within 9 months of fiscal year end.

Corrective Action Plan

The school has a excellent audit firm in place and a additional accountant to do prep work and get caught up of which we are making progress toward.

Prior Finding References

2018-004

About Reporting →

FY 2018-06-30

$8,621,186 federal awards expended

FAC accepted this audit on July 26, 2021 — management decision was due January 26, 2022.

2018-004
Reporting
MATERIAL WEAKNESSMODIFIED OPINIONREPEAT OF 2017-004

GSA_MIGRATION

Show full finding ▾
Full finding narrative

GSA_MIGRATION

Corrective Action Plan

GSA_MIGRATION

Prior Finding References

2017-004

About Reporting →

FY 2017-06-30

$8,805,966 federal awards expended

FAC accepted this audit on February 24, 2020 — management decision was due August 24, 2020.

2017-004
Reporting
MATERIAL WEAKNESSMODIFIED OPINIONREPEAT OF 2016-003OTHER MATTERS

GSA_MIGRATION

Show full finding ▾
Full finding narrative

GSA_MIGRATION

Corrective Action Plan

GSA_MIGRATION

Prior Finding References

2016-003

About Reporting →

FY 2016-06-30

MATERIAL NONCOMPLIANCE DISCLOSED$7,882,419 federal awards expended

FAC accepted this audit on December 9, 2018 — management decision was due June 9, 2019.

2016-003
Reporting
MATERIAL WEAKNESSMODIFIED OPINIONREPEAT OF 2015-003

GSA_MIGRATION

Show full finding ▾
Full finding narrative

GSA_MIGRATION

Corrective Action Plan

GSA_MIGRATION

Prior Finding References

2015-003

About Reporting →
2016-004
Reporting
MATERIAL WEAKNESSMODIFIED OPINIONREPEAT OF 2015-004

GSA_MIGRATION

Show full finding ▾
Full finding narrative

GSA_MIGRATION

Corrective Action Plan

GSA_MIGRATION

Prior Finding References

2015-004

About Reporting →
2016-005
Special Tests & Provisions
MATERIAL WEAKNESSMODIFIED OPINIONREPEAT OF 2015-005

GSA_MIGRATION

Show full finding ▾
Full finding narrative

GSA_MIGRATION

Corrective Action Plan

GSA_MIGRATION

Prior Finding References

2015-005

About Special Tests and Provisions →

Data source: This information comes from the Federal Audit Clearinghouse, the official repository of Single Audit data. All data is public domain. Verify this organization's audit history at fac.gov.

Are you this organization?

Track your findings and corrective action plans across audit cycles.

Start tracking findings →

Do you fund this organization?

Monitor subrecipient audit findings and filing records.

Start monitoring →

Product

Resources

Legal

Single Audit Intelligence is an independent tool powered by Federal Audit Clearinghouse data. Not affiliated with GSA, OMB, or any federal agency.

© 2026 Single Audit Intelligence. All data is public domain.