James River Water Development District: Single Audit Reports and Findings
James River Water Development District filed 4 single audits between 2021 and 2025; the most recently observed auditor is ELO CPAs & Advisors (2025), and the 2025 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; James River Water Development District is recorded in HURON, South Dakota under EIN 460384574, 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 | $2,097,933 | $1,000,000 | ELO CPAs & Advisors | 0 | MW | 2025-12-GSAFAC-0000406406 |
| 2024 | 2024-12-31 | $1,952,239 | $750,000 | ELO CPAs & Advisors | 0 | MW | 2024-12-GSAFAC-0000371021 |
| 2022 | 2022-12-31 | $1,968,264 | $750,000 | ELO CPAs & Advisors | 0 | MW | 2022-12-GSAFAC-0000039791 |
| 2021 | 2021-12-31 | $1,295,833 | $750,000 | ELO CPAs & Advisors | 0 | SD | 2021-12-CENSUS-0000254101 |
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 |
|---|---|---|---|
| 66.460 | NONPOINT SOURCE IMPLEMENTATION GRANTS | $1,304,329 | Yes |
| 21.027 | CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS | $716,261 | No |
| 10.932 | REGIONAL CONSERVATION PARTNERSHIP PROGRAM | $46,958 | No |
| 66.454 | WATER QUALITY MANAGEMENT PLANNING | $29,880 | No |
| 15.226 | PAYMENTS IN LIEU OF TAXES | $505 | 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 James River Water Development District 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. “James River Water Development District Single Audits.” https://getauditradar.com/single-audits/sd/james-river-water-development-district-460384574/. Data as of 2026-09-14.