Custer County: Single Audit Reports and Findings
Custer County filed 4 single audits between 2017 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 2026-11-06.
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; Custer County is recorded in CUSTER, South Dakota under EIN 466000115, 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.
| Audit year | Fiscal year end | Federal expended | Threshold applied | Auditor observed | Findings | MW / SD | FAC report |
|---|---|---|---|---|---|---|---|
| 2023 | 2023-12-31 | $5,146,890 | $750,000 | South Dakota Department of Legislative Audit | 0 | MW | 2023-12-GSAFAC-0000352407 |
| 2021 | 2021-12-31 | $3,541,696 | $750,000 | South Dakota Department of Legislative Audit | 0 | MW | 2021-12-GSAFAC-0000002475 |
| 2019 | 2019-12-31 | $3,309,849 | $750,000 | South Dakota Department of Legislative Audit | 0 | SD | 2019-12-CENSUS-0000199636 |
| 2017 | 2017-12-31 | $2,756,588 | $750,000 | South Dakota Department of Legislative Audit | 0 | SD | 2017-12-CENSUS-0000199636 |
When is the next single audit due?
If Custer County is again required to have a single audit for the fiscal year ending Dec 31, 2024, the reporting package is due to the Federal Audit Clearinghouse by Sep 30, 2025 at the latest.
No filing for that fiscal year appears in the Clearinghouse data as of Nov 6, 2026. The data does not show why: an organization below the threshold is not required to file, and a filing can be accepted after the due date.
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.
| ALN | Program | Expended | Major |
|---|---|---|---|
| 15.226 | PAYMENTS IN LIEU OF TAXES | $2,021,885 | Yes |
| 21.027 | CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS | $1,742,706 | Yes |
| 10.665 | SCHOOLS AND ROADS - GRANTS TO STATES | $729,068 | No |
| 21.320 | LOCAL ASSISTANCE AND TRIBAL CONSISTENCY FUND | $325,000 | No |
| 97.067 | HOMELAND SECURITY GRANT PROGRAM | $166,241 | No |
| 20.106 | AIRPORT IMPROVEMENT PROGRAM | $70,106 | No |
| 97.042 | EMERGENCY MANAGEMENT PERFORMANCE GRANTS | $62,341 | No |
| 97.047 | PRE-DISASTER MITIGATION | $12,000 | No |
| 10.664 | COOPERATIVE FORESTRY ASSISTANCE | $10,580 | No |
| 10.666 | SCHOOLS AND ROADS - GRANTS TO COUNTIES | $4,465 | No |
| 16.607 | BULLETPROOF VEST PARTNERSHIP PROGRAM | $2,149 | No |
| 39.003 | DONATION OF FEDERAL SURPLUS PERSONAL PROPERTY | $349 | No |
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 Custer 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. “Custer County, South Dakota Single Audits 2017–2023.” https://getauditradar.com/single-audits/sd/custer-county-466000115/. Data as of 2026-11-06.