EIN: 460278406
UEI: E6TRA2KCS6E7
Audited by: KETEL THORSTENSON, LLP
Oversight agency: 84 [Department of Education]
View federal awards & risk assessment →
Data as of September 2, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on January 23, 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 23, 2026 (42 days ago).
What is a management decision? →#2025-001: Financial Statement and Schedule of Expenditures of Federal Awards (SEFA) Preparation Federal Program Affected: All Compliance Requirement: Reporting Questioned Costs: None Condition and Cause: As a matter of practicality and efficiency, we have assisted in drafting the financial statements and SEFA, in both form and content, based on information provided by management during the audit. Criteria and Effect: Management and those charged with governance are ultimately responsible for preparing and presenting the financial statements and SEFA in accordance with the applicable financial reporting framework. The auditor’s responsibility for the financial statements and SEFA is to express an opinion on them based on the audit evidence obtained. Repeat Finding from Prior Year: Yes, prior year finding #2024-001. Recommendation: Management should review the financial statements and SEFA for accuracy of account balances and context of note disclosures. Management and governance should inquire of the auditors about any balances or disclosures which management does not understand or cannot reconcile to internal records prior to signing the management representation letter. Response/Corrective Action Plan: The School agrees with the above Finding. See Corrective Action Plan.
Show full finding ▾Hide full finding ▴#2025-001: Financial Statement and Schedule of Expenditures of Federal Awards (SEFA) Preparation Federal Program Affected: All Compliance Requirement: Reporting Questioned Costs: None Condition and Cause: As a matter of practicality and efficiency, we have assisted in drafting the financial statements and SEFA, in both form and content, based on information provided by management during the audit. Criteria and Effect: Management and those charged with governance are ultimately responsible for preparing and presenting the financial statements and SEFA in accordance with the applicable financial reporting framework. The auditor’s responsibility for the financial statements and SEFA is to express an opinion on them based on the audit evidence obtained. Repeat Finding from Prior Year: Yes, prior year finding #2024-001. Recommendation: Management should review the financial statements and SEFA for accuracy of account balances and context of note disclosures. Management and governance should inquire of the auditors about any balances or disclosures which management does not understand or cannot reconcile to internal records prior to signing the management representation letter. Response/Corrective Action Plan: The School agrees with the above Finding. See Corrective Action Plan.
Responsible Individuals: Craig Crosswait, Business Manager Corrective Action Plan: Management of the School has reviewed the financial statements and SEFA prepared by Ketel Thorstenson, LLP. The financial statements have been compared and reconciled to the internal records maintained by the School. Management and the School Board have been given adequate opportunity to ask questions regarding the financial statements, SEFA, and note disclosures and have received sufficient responses from the auditors prior to final publication of the audited financial statements and SEFA. Management is satisfied that appropriate actions have been taken to allow them to take responsibility for the financial statements and SEFA. Anticipated Completion Date: Ongoing
FAC accepted this audit on February 8, 2025 — management decision was due August 8, 2025.
Federal Program Affected: SPED Cluster, ALN #84.027 and #84.173 Compliance Requirement: Activities Allowed/Allowable Costs Questioned Costs: None Condition and Cause: During our testing of payroll transactions, we noted two instances in which time-certification percentages did not agree to the amount charged to the grant. However, we were able to verify the employee was properly charged to the grant. Criteria and Effect: Uniform Guidance requires adequate documentation, including support for all time charged to federal grants. Incorrect documentation may result in noncompliance. Repeat Finding from Prior Year: No. Recommendation: We recommend the District ensure time-certifications are reviewed for accuracy and the general ledger coding is consistent with the certifications. Response/Corrective Action Plan: Management is in agreement with the finding. See Corrective Action Plan.
Show full finding ▾Hide full finding ▴Federal Program Affected: SPED Cluster, ALN #84.027 and #84.173 Compliance Requirement: Activities Allowed/Allowable Costs Questioned Costs: None Condition and Cause: During our testing of payroll transactions, we noted two instances in which time-certification percentages did not agree to the amount charged to the grant. However, we were able to verify the employee was properly charged to the grant. Criteria and Effect: Uniform Guidance requires adequate documentation, including support for all time charged to federal grants. Incorrect documentation may result in noncompliance. Repeat Finding from Prior Year: No. Recommendation: We recommend the District ensure time-certifications are reviewed for accuracy and the general ledger coding is consistent with the certifications. Response/Corrective Action Plan: Management is in agreement with the finding. See Corrective Action Plan.
Responsible Individuals: Craig Crosswait, Business Manager Corrective Action Plan: The District will review all time-certifications for accuracy. Anticipated Completion Date: Ongoing
FAC accepted this audit on January 31, 2024 — management decision was due July 31, 2024.
FAC accepted this audit on February 1, 2023 — management decision was due August 1, 2023.
FAC accepted this audit on January 13, 2022 — management decision was due July 13, 2022.
FAC accepted this audit on January 14, 2021 — management decision was due July 14, 2021.
FAC accepted this audit on November 19, 2019 — management decision was due May 19, 2020.
FAC accepted this audit on January 6, 2019 — management decision was due July 6, 2019.
GSA_MIGRATION
Show full finding ▾Hide full finding ▴GSA_MIGRATION
GSA_MIGRATION
FAC accepted this audit on January 24, 2018 — management decision was due July 24, 2018.
FAC accepted this audit on January 3, 2017 — management decision was due July 3, 2017.
GSA_MIGRATION
Show full finding ▾Hide full finding ▴GSA_MIGRATION
GSA_MIGRATION
2015-001
GSA_MIGRATION
Show full finding ▾Hide full finding ▴GSA_MIGRATION
GSA_MIGRATION
2015-002
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.
Browse other Single Audit organizations in South Dakota →
Track your findings and corrective action plans across audit cycles.
Start tracking findings →Monitor subrecipient audit findings and filing records.
Start monitoring →© 2026 Single Audit Intelligence. All data is public domain.
