BLACK HILLS SPECIAL SERVICES COOPERATIVE: Single Audit Reports and Findings
BLACK HILLS SPECIAL SERVICES COOPERATIVE filed 10 single audits between 2016 and 2025; the most recently observed auditor is CASEY PETERSON, LTD (2025), and the 2025 report lists 0 findings. Data as of 2026-11-06.
Data as of Nov 6, 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; BLACK HILLS SPECIAL SERVICES COOPERATIVE is recorded in STURGIS, South Dakota under EIN 460361575, and the Clearinghouse records it as a local government. Each report opens on the Clearinghouse itself; how to search the Federal Audit Clearinghouse explains the rest of the reporting package.
| Audit year | Fiscal year end | Federal expended | Threshold applied | Auditor observed | Findings | MW / SD | FAC report |
|---|---|---|---|---|---|---|---|
| 2025 | 2025-06-30 | $5,706,511 | $750,000 | CASEY PETERSON, LTD | 0 | — | 2025-06-GSAFAC-0000390763 |
| 2024 | 2024-06-30 | $5,323,053 | $750,000 | CASEY PETERSON, LTD | 0 | — | 2024-06-GSAFAC-0000350244 |
| 2023 | 2023-06-30 | $4,771,844 | $750,000 | CASEY PETERSON, LTD | 0 | — | 2023-06-GSAFAC-0000019901 |
| 2022 | 2022-06-30 | $5,167,150 | $750,000 | CASEY PETERSON, LTD | 0 | — | 2022-06-CENSUS-0000171267 |
| 2021 | 2021-06-30 | $4,714,531 | $750,000 | CASEY PETERSON, LTD | 0 | — | 2021-06-CENSUS-0000171267 |
| 2020 | 2020-06-30 | $4,387,098 | $750,000 | CASEY PETERSON, LTD | 0 | — | 2020-06-CENSUS-0000171267 |
| 2019 | 2019-06-30 | $5,567,086 | $750,000 | CASEY PETERSON, LTD | 0 | — | 2019-06-CENSUS-0000171267 |
| 2018 | 2018-06-30 | $4,340,406 | $750,000 | CASEY PETERSON, LTD | 0 | — | 2018-06-CENSUS-0000171267 |
| 2017 | 2017-06-30 | $4,702,644 | $750,000 | CASEY PETERSON, LTD | 2 | SD | 2017-06-CENSUS-0000171267 |
| 2016 | 2016-06-30 | $4,487,476 | $750,000 | CASEY PETERSON, LTD | 1 | SD | 2016-06-CENSUS-0000171267 |
When is the next single audit due?
If BLACK HILLS SPECIAL SERVICES COOPERATIVE is again required to have a single audit for the fiscal year ending Jun 30, 2026, the reporting package is due to the Federal Audit Clearinghouse by Mar 30, 2027 at the latest.
Whether an audit is required depends on federal awards expended in that year (the single audit threshold). The rule, 2 CFR 200.512(a): the reporting package is due within 30 calendar days after the auditee receives the auditor's report or nine months after the end of the audit period, whichever is earlier; the date above is the nine-month date, moved to Monday when it falls on a weekend. Last verified: 2026-11-15.
Which federal programs did this organization report?
From the most recent accepted report, as listed on its schedule of expenditures of federal awards (SEFA). "Major" is the designation the auditor made under 2 CFR 200.518, not ours.
| ALN | Program | Expended | Major |
|---|---|---|---|
| 84.287 | TWENTY-FIRST CENTURY COMMUNITY LEARNING CENTERS | $1,654,663 | No |
| 12.404 | NATIONAL GUARD CHALLENGE PROGRAM | $1,449,281 | No |
| 17.264 | NATIONAL FARMWORKER JOBS PROGRAM | $729,608 | Yes |
| 93.870 | MATERNAL, INFANT AND EARLY CHILDHOOD HOME VISITING GRANT | $554,284 | Yes |
| 84.365 | ENGLISH LANGUAGE ACQUISITION STATE GRANTS | $372,202 | No |
| 93.464 | ACL ASSISTIVE TECHNOLOGY | $346,482 | No |
| 93.778 | MEDICAL ASSISTANCE PROGRAM | $160,928 | No |
| 84.002 | ADULT EDUCATION - BASIC GRANTS TO STATES | $149,163 | No |
| 93.464 | ACL ASSISTIVE TECHNOLOGY | $120,983 | No |
| 93.870 | MATERNAL, INFANT AND EARLY CHILDHOOD HOME VISITING GRANT | $115,016 | Yes |
| 96.008 | SOCIAL SECURITY - WORK INCENTIVES PLANNING AND ASSISTANCE PROGRAM | $31,393 | No |
| 84.425 | EDUCATION STABILIZATION FUND | $15,716 | No |
| 84.027 | SPECIAL EDUCATION GRANTS TO STATES | $5,500 | No |
| 93.630 | DEVELOPMENTAL DISABILITIES BASIC SUPPORT AND ADVOCACY GRANTS | $1,286 | No |
| 84.011 | MIGRANT EDUCATION STATE GRANT PROGRAM | $6 | No |
| 93.243 | SUBSTANCE ABUSE AND MENTAL HEALTH SERVICES PROJECTS OF REGIONAL AND NATIONAL SIGNIFICANCE | $0 | No |
What findings did the auditor report?
The reference is the auditor’s; the requirement is the Compliance Supplement category the auditor selected. The finding text itself is not reproduced here; the FAC report linked above carries it in full. What the two severity levels mean: material weakness vs significant deficiency.
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 BLACK HILLS SPECIAL SERVICES COOPERATIVE 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. “Black Hills Special Services Cooperative Single Audits (SD).” https://getauditradar.com/single-audits/sd/black-hills-special-services-cooperative-460361575/. Data as of 2026-11-06.