Clay County: Single Audit Reports and Findings
Clay County filed 2 single audits between 2021 and 2023; the most recently observed auditor is SOUTH DAKOTA DEPARTMENT OF LEGISLATIVE AUDIT (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; Clay County is recorded in VERMILLION, South Dakota under EIN 466000501, 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 | $3,058,098 | $750,000 | SOUTH DAKOTA DEPARTMENT OF LEGISLATIVE AUDIT | 0 | MW / SD | 2023-12-GSAFAC-0000352895 |
| 2021 | 2021-12-31 | $1,682,290 | $750,000 | SOUTH DAKOTA DEPARTMENT OF LEGISLATIVE AUDIT | 0 | SD | 2021-12-CENSUS-0000258115 |
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 | $2,732,933 | Yes |
| 21.032 | LOCAL ASSISTANCE AND TRIBAL CONSISTENCY FUND | $100,000 | No |
| 97.042 | EMERGENCY MANAGEMENT PERFORMANCE GRANTS | $82,306 | No |
| 97.036 | DISASTER GRANTS - PUBLIC ASSISTANCE (PRESIDENTIALLY DECLARED DISASTERS) | $40,863 | No |
| 16.588 | VIOLENCE AGAINST WOMEN FORMULA GRANTS | $38,695 | No |
| 97.067 | HOMELAND SECURITY GRANT PROGRAM | $25,000 | No |
| 15.904 | HISTORIC PRESERVATION FUND GRANTS-IN-AID | $22,687 | No |
| 93.069 | PUBLIC HEALTH EMERGENCY PREPAREDNESS | $8,568 | No |
| 15.226 | PAYMENTS IN LIEU OF TAXES | $5,411 | No |
| 16.607 | BULLETPROOF VEST PARTNERSHIP PROGRAM | $1,635 | 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 Clay County 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. “Clay County Single Audits and Findings (SD).” https://getauditradar.com/single-audits/sd/clay-county-466000501/. Data as of 2026-09-14.