COUNTY OF MINNEHAHA: Single Audit Reports and Findings

COUNTY OF MINNEHAHA's most recent single audit in the Federal Audit Clearinghouse covers fiscal year 2025, accepted September 30, 2026; the auditor observed on that filing is South Dakota Department of Legislative Audit. It reported no findings. 10 filings from 2016 to 2025 are on record. 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; COUNTY OF MINNEHAHA is recorded in SIOUX FALLS, South Dakota under EIN 466000426, 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.

Single audits filed by COUNTY OF MINNEHAHA
Audit yearFiscal year endFederal expendedThreshold appliedAuditor observedOpinionFindingsMW / SDFAC report
20252025-12-31$2,074,091$1,000,000South Dakota Department of Legislative AuditUnmodified0—2025-12-GSAFAC-0000431434
20242024-12-31$12,328,297$750,000South Dakota Department of Legislative AuditUnmodified0—2024-12-GSAFAC-0000379234
20232023-12-31$10,422,373$750,000South Dakota Department of Legislative AuditUnmodified0—2023-12-GSAFAC-0000055512
20222022-12-31$23,301,882$750,000South Dakota Department of Legislative AuditUnmodified0—2022-12-CENSUS-0000170884
20212021-12-31$1,037,149$750,000South Dakota Department of Legislative AuditUnmodified0—2021-12-CENSUS-0000170884
20202020-12-31$14,931,151$750,000South Dakota Department of Legislative AuditUnmodified0—2020-12-CENSUS-0000170884
20192019-12-31$908,915$750,000South Dakota Department of Legislative AuditUnmodified0—2019-12-CENSUS-0000170884
20182018-12-31$1,159,133$750,000South Dakota Department of Legislative AuditUnmodified0—2018-12-CENSUS-0000170884
20172017-12-31$1,383,486$750,000South Dakota Department of Legislative AuditUnmodified0—2017-12-CENSUS-0000170884
20162016-12-31$1,577,521$750,000South Dakota Department of Legislative AuditUnmodified0—2016-12-CENSUS-0000170884

When is the next single audit due?

If COUNTY OF MINNEHAHA is again required to have a single audit for the fiscal year ending Dec 31, 2026, the reporting package is due to the Federal Audit Clearinghouse by Sep 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.

Federal programs on the most recent report
ALNProgramExpendedMajor
21.027CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS$1,099,826Yes
97.036DISASTER GRANTS - PUBLIC ASSISTANCE (PRESIDENTIALLY DECLARED DISASTERS)$139,774No
16.590GRANTS TO ENCOURAGE ARREST POLICIES AND ENFORCEMENT OF PROTECTION ORDERS PROGRAM$118,233No
97.067HOMELAND SECURITY GRANT PROGRAM$104,070No
93.556PROMOTING SAFE AND STABLE FAMILIES$93,618No
95.001HIGH INTENSITY DRUG TRAFFICKING AREAS PROGRAM$76,123No
20.205HIGHWAY PLANNING AND CONSTRUCTION$68,399No
16.738EDWARD BYRNE MEMORIAL JUSTICE ASSISTANCE GRANT PROGRAM$62,317No
16.588VIOLENCE AGAINST WOMEN FORMULA GRANTS$55,005No
16.738EDWARD BYRNE MEMORIAL JUSTICE ASSISTANCE GRANT PROGRAM$54,669No
97.042EMERGENCY MANAGEMENT PERFORMANCE GRANTS$54,013No
10.555NATIONAL SCHOOL LUNCH PROGRAM$48,856No
15.659NATIONAL WILDLIFE REFUGE FUND$31,666No
10.553SCHOOL BREAKFAST PROGRAM$27,079No
20.600STATE AND COMMUNITY HIGHWAY SAFETY$18,036No
20.616NATIONAL PRIORITY SAFETY PROGRAMS$14,693No
93.788OPIOID STR$7,714No

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.

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 COUNTY OF MINNEHAHA 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. “County of Minnehaha, South Dakota Single Audit FY2025.” https://getauditradar.com/single-audits/sd/county-of-minnehaha-466000426/. Data as of 2026-11-06.