CITY OF WATERTOWN: Single Audit Reports and Findings
CITY OF WATERTOWN filed 8 single audits between 2017 and 2025; the most recently observed auditor is EIDE BAILLY LLP (2025), and the 2025 report lists 3 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 WATERTOWN is recorded in WATERTOWN, South Dakota under EIN 466000515, 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 | 2025-12-31 | $13,161,546 | $1,000,000 | EIDE BAILLY LLP | 3 | MW | 2025-12-GSAFAC-0000423150 |
| 2024 | 2024-12-31 | $10,912,489 | $750,000 | EIDE BAILLY LLP | 3 | MW | 2024-12-GSAFAC-0000381520 |
| 2023 | 2023-12-31 | $3,053,517 | $750,000 | WILLIAM NEALE & CO., P.C. | 0 | — | 2023-12-GSAFAC-0000053718 |
| 2022 | 2022-12-31 | $12,972,096 | $750,000 | WILLIAM NEALE & CO., P.C. | 0 | — | 2022-12-CENSUS-0000170940 |
| 2021 | 2021-12-31 | $9,751,080 | $750,000 | WILLIAM NEALE & CO., P.C. | 0 | — | 2021-12-CENSUS-0000170940 |
| 2020 | 2020-12-31 | $10,720,245 | $750,000 | WILLIAM NEALE & CO., P.C. | 0 | — | 2020-12-CENSUS-0000170940 |
| 2018 | 2018-12-31 | $1,287,891 | $750,000 | WILLIAM NEALE & CO., P.C. | 0 | — | 2018-12-CENSUS-0000170940 |
| 2017 | 2017-12-31 | $8,121,812 | $750,000 | WILLIAM NEALE & CO., P.C. | 0 | — | 2017-12-CENSUS-0000170940 |
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 |
|---|---|---|---|
| 21.027 | CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS | $11,678,271 | Yes |
| 21.027 | CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS | $821,068 | Yes |
| 20.106 | AIRPORT IMPROVEMENT PROGRAM, INFRASTRUCTURE INVESTMENT AND JOBS ACT PROGRAMS, AND COVID-19 AIRPORTS PROGRAMS | $194,874 | No |
| 20.219 | RECREATIONAL TRAILS PROGRAM | $160,000 | No |
| 20.106 | AIRPORT IMPROVEMENT PROGRAM, INFRASTRUCTURE INVESTMENT AND JOBS ACT PROGRAMS, AND COVID-19 AIRPORTS PROGRAMS | $78,606 | No |
| 20.106 | AIRPORT IMPROVEMENT PROGRAM, INFRASTRUCTURE INVESTMENT AND JOBS ACT PROGRAMS, AND COVID-19 AIRPORTS PROGRAMS | $63,357 | No |
| 20.106 | AIRPORT IMPROVEMENT PROGRAM, INFRASTRUCTURE INVESTMENT AND JOBS ACT PROGRAMS, AND COVID-19 AIRPORTS PROGRAMS | $51,724 | No |
| 21.027 | CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS | $31,199 | Yes |
| 20.106 | AIRPORT IMPROVEMENT PROGRAM, INFRASTRUCTURE INVESTMENT AND JOBS ACT PROGRAMS, AND COVID-19 AIRPORTS PROGRAMS | $21,080 | No |
| 20.703 | INTERAGENCY HAZARDOUS MATERIALS PUBLIC SECTOR TRAINING AND PLANNING GRANTS | $20,303 | No |
| 97.067 | HOMELAND SECURITY GRANT PROGRAM | $16,941 | No |
| 20.608 | MINIMUM PENALTIES FOR REPEAT OFFENDERS FOR DRIVING WHILE INTOXICATED | $13,446 | No |
| 16.607 | BULLETPROOF VEST PARTNERSHIP PROGRAM | $7,447 | No |
| 97.067 | HOMELAND SECURITY GRANT PROGRAM | $3,230 | 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.
| Reference | Requirement | Severity | Repeat |
|---|---|---|---|
| 2025-003 | L | Material weakness | Yes |
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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 WATERTOWN 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 WATERTOWN Single Audits and Findings (SD).” https://getauditradar.com/single-audits/sd/city-of-watertown-466000515/. Data as of 2026-09-14.