Lewis & Clark Rural Water System, Inc.: Single Audit Reports and Findings
Lewis & Clark Rural Water System, Inc.'s most recent single audit in the Federal Audit Clearinghouse covers fiscal year 2025, accepted March 13, 2026; the auditor observed on that filing is ELO CPAs & Advisors. 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; Lewis & Clark Rural Water System, Inc. is recorded in TEA, South Dakota under EIN 363755632, and the Clearinghouse records it as a nonprofit. 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 | Opinion | Findings | MW / SD | FAC report |
|---|---|---|---|---|---|---|---|---|
| 2025 | 2025-09-30 | $50,611,522 | $1,000,000 | ELO CPAs & Advisors | Unmodified | 0 | MW | 2025-09-GSAFAC-0000406831 |
| 2024 | 2024-09-30 | $34,055,759 | $750,000 | ELO CPAs & Advisors | Unmodified | 0 | MW | 2024-09-GSAFAC-0000357208 |
| 2023 | 2023-09-30 | $102,972,458 | $750,000 | ELO CPAs & Advisors | Unmodified | 0 | MW | 2023-09-GSAFAC-0000027838 |
| 2022 | 2022-09-30 | $20,324,732 | $750,000 | ELO CPAs & Advisors | Unmodified | 0 | SD | 2022-09-CENSUS-0000207035 |
| 2021 | 2021-09-30 | $24,931,432 | $750,000 | Quam, Berglin & Post, P.C. | Unmodified | 0 | — | 2021-09-CENSUS-0000207035 |
| 2020 | 2020-09-30 | $13,859,318 | $750,000 | Quam, Berglin & Post, P.C. | Unmodified | 0 | — | 2020-09-CENSUS-0000207035 |
| 2019 | 2019-09-30 | $14,661,735 | $750,000 | Quam, Berglin & Post, P.C. | Unmodified | 0 | — | 2019-09-CENSUS-0000207035 |
| 2018 | 2018-09-30 | $15,699,637 | $750,000 | Quam, Berglin & Post, P.C. | Unmodified | 0 | — | 2018-09-CENSUS-0000207035 |
| 2017 | 2017-09-30 | $3,570,217 | $750,000 | Quam, Berglin & Post, P.C. | Unmodified | 0 | — | 2017-09-CENSUS-0000207035 |
| 2016 | 2016-09-30 | $1,120,878 | $750,000 | Quam, Berglin & Post, P.C. | Unmodified | 0 | — | 2016-09-CENSUS-0000207035 |
When is the next single audit due?
If Lewis & Clark Rural Water System, Inc. is again required to have a single audit for the fiscal year ending Sep 30, 2026, the reporting package is due to the Federal Audit Clearinghouse by Jun 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.
| ALN | Program | Expended | Major |
|---|---|---|---|
| 15.520 | LEWIS AND CLARK RURAL WATER SYSTEM | $32,349,992 | Yes |
| 21.027 | CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS | $13,794,263 | No |
| 21.027 | CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS | $4,459,229 | No |
| 10.069 | CONSERVATION RESERVE PROGRAM | $8,038 | 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.
Form 990 and IRS registration
Form 990 "accounting fees" (Part IX line 11c) cover all accounting services reported by the organization and are not the price of an audit engagement.
Where to find the return itself, and what our Form 990 data covers: Form 990 lookup.
- Most recent return
- 990 for 2025-09
- Total revenue
- $67,857,178
- Total assets
- $622,361,762
- Accounting fees (Part IX line 11c)
- $31,477
- Paid preparer
- ELO PROF LLC
- IRS object id
- 202601609349301205
- NTEE code
- W80Z
- Exempt under
- 501(c)(4)
- Ruling year
- 1991
- BMF release
- 2026-10-20
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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 Lewis & Clark Rural Water System, Inc. 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. “Lewis & Clark Rural Water System, Inc. Single Audit FY2025 (SD).” https://getauditradar.com/single-audits/sd/lewis-and-clark-rural-water-system-inc-363755632/. Data as of 2026-11-06.