Brookings School District No. 5-1: Single Audit Reports and Findings
Brookings School District No. 5-1 filed 10 single audits between 2016 and 2025; the most recently observed auditor is ELO CPAs & Advisors (2025), and the 2025 report lists 0 findings. 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; Brookings School District No. 5-1 is recorded in BROOKINGS, South Dakota under EIN 466000834, 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 | $3,255,084 | $750,000 | ELO CPAs & Advisors | 0 | — | 2025-06-GSAFAC-0000406380 |
| 2024 | 2024-06-30 | $4,580,607 | $750,000 | ELO CPAs & Advisors | 0 | — | 2024-06-GSAFAC-0000348160 |
| 2023 | 2023-06-30 | $4,390,089 | $750,000 | ELO CPAs & Advisors | 0 | — | 2023-06-GSAFAC-0000020138 |
| 2022 | 2022-06-30 | $5,357,014 | $750,000 | ELO CPAs & Advisors | 0 | — | 2022-06-CENSUS-0000171152 |
| 2021 | 2021-06-30 | $5,193,182 | $750,000 | QUAM, BERGLIN & POST, P.C. | 0 | — | 2021-06-CENSUS-0000171152 |
| 2020 | 2020-06-30 | $2,532,230 | $750,000 | QUAM, BERGLIN & POST, P.C. | 0 | — | 2020-06-CENSUS-0000171152 |
| 2019 | 2019-06-30 | $2,227,549 | $750,000 | QUAM, BERGLIN & POST, P.C. | 0 | — | 2019-06-CENSUS-0000171152 |
| 2018 | 2018-06-30 | $2,262,449 | $750,000 | QUAM, BERGLIN & POST, P.C. | 0 | — | 2018-06-CENSUS-0000171152 |
| 2017 | 2017-06-30 | $2,052,909 | $750,000 | QUAM, BERGLIN & POST, P.C. | 0 | — | 2017-06-CENSUS-0000171152 |
| 2016 | 2016-06-30 | $1,969,994 | $750,000 | QUAM, BERGLIN & POST, P.C. | 0 | — | 2016-06-CENSUS-0000171152 |
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 |
|---|---|---|---|
| 84.027 | SPECIAL EDUCATION GRANTS TO STATES | $886,724 | Yes |
| 84.010 | TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES | $637,071 | Yes |
| 10.555 | NATIONAL SCHOOL LUNCH PROGRAM | $539,092 | No |
| 84.425 | EDUCATION STABILIZATION FUND | $347,470 | No |
| 84.367 | SUPPORTING EFFECTIVE INSTRUCTION STATE GRANTS (FORMERLY IMPROVING TEACHER QUALITY STATE GRANTS) | $201,955 | No |
| 10.553 | SCHOOL BREAKFAST PROGRAM | $148,988 | No |
| 10.555 | NATIONAL SCHOOL LUNCH PROGRAM | $148,390 | No |
| 10.582 | FRESH FRUIT AND VEGETABLE PROGRAM | $105,328 | No |
| 10.555 | NATIONAL SCHOOL LUNCH PROGRAM | $73,253 | No |
| 84.424 | STUDENT SUPPORT AND ACADEMIC ENRICHMENT PROGRAM | $62,861 | No |
| 84.048 | CAREER AND TECHNICAL EDUCATION -- BASIC GRANTS TO STATES | $49,362 | No |
| 84.173 | SPECIAL EDUCATION PRESCHOOL GRANTS | $30,259 | Yes |
| 84.365 | ENGLISH LANGUAGE ACQUISITION STATE GRANTS | $9,686 | No |
| 10.558 | CHILD AND ADULT CARE FOOD PROGRAM | $6,920 | No |
| 84.425 | EDUCATION STABILIZATION FUND | $5,936 | No |
| 84.181 | SPECIAL EDUCATION-GRANTS FOR INFANTS AND FAMILIES | $1,789 | 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.
The most recent report lists no finding.
Read next
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 Brookings School District No. 5-1 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. “Brookings School District No. 5-1 Single Audits and Findings (SD).” https://getauditradar.com/single-audits/sd/brookings-school-district-no-5-1-466000834/. Data as of 2026-09-14.