City of Lemmon: Single Audit Reports and Findings
City of Lemmon filed 3 single audits between 2020 and 2023; the most recently observed auditor is KOHLMAN, BIERSCHBACH & ANDERSON LLP (2023), and the 2023 report lists 0 findings, including 1 material weakness. 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; City of Lemmon is recorded in LEMMON, South Dakota under EIN 466000259, 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 |
|---|---|---|---|---|---|---|---|
| 2023 | 2023-12-31 | $1,134,436 | $750,000 | KOHLMAN, BIERSCHBACH & ANDERSON LLP | 0 | MW | 2023-12-GSAFAC-0000056879 |
| 2022 | 2022-12-31 | $1,190,478 | $750,000 | KOHLMAN, BIERSCHBACH & ANDERSON LLP | 0 | MW | 2022-12-GSAFAC-0000008349 |
| 2020 | 2020-12-31 | $2,916,212 | $750,000 | KOHLMAN, BIERSCHBACH & ANDERSON LLP | 5 | MW | 2020-12-CENSUS-0000171050 |
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 |
|---|---|---|---|
| 10.760 | WATER AND WASTE DISPOSAL SYSTEMS FOR RURAL COMMUNITIES | $979,605 | Yes |
| 20.106 | AIRPORT IMPROVEMENT PROGRAM, COVID-19 AIRPORTS PROGRAMS, AND INFRASTRUCTURE INVESTMENT AND JOBS ACT PROGRAMS | $153,770 | No |
| 39.003 | DONATION OF FEDERAL SURPLUS PERSONAL PROPERTY | $1,061 | 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.
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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 City of Lemmon 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. “City of Lemmon Single Audits and Findings (SD).” https://getauditradar.com/single-audits/sd/city-of-lemmon-466000259/. Data as of 2026-09-14.