Rural Office of Community Services, Inc.: Single Audit Reports and Findings
Rural Office of Community Services, Inc. filed 9 single audits between 2016 and 2024; the most recently observed auditor is ELO CPAs & Advisors (2024), and the 2024 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; Rural Office of Community Services, Inc. is recorded in WAGNER, South Dakota under EIN 460365648, and the Clearinghouse records it as a nonprofit.
| Audit year | Fiscal year end | Federal expended | Threshold applied | Auditor observed | Findings | MW / SD | FAC report |
|---|---|---|---|---|---|---|---|
| 2024 | 2024-09-30 | $14,023,561 | $750,000 | ELO CPAs & Advisors | 0 | MW | 2024-09-GSAFAC-0000372545 |
| 2023 | 2023-09-30 | $13,212,875 | $750,000 | ELO CPAs & Advisors | 0 | MW | 2023-09-GSAFAC-0000044422 |
| 2022 | 2022-09-30 | $13,666,748 | $750,000 | ELO CPAs & Advisors | 0 | SD | 2022-09-CENSUS-0000069009 |
| 2021 | 2021-09-30 | $5,591,931 | $750,000 | QUAM, BERGLIN & POST, P.C. | 0 | — | 2021-09-CENSUS-0000069009 |
| 2020 | 2020-09-30 | $3,035,676 | $750,000 | QUAM, BERGLIN & POST, P.C. | 0 | — | 2020-09-CENSUS-0000069009 |
| 2019 | 2019-09-30 | $2,702,352 | $750,000 | QUAM, BERGLIN & POST, P.C. | 0 | — | 2019-09-CENSUS-0000069009 |
| 2018 | 2018-09-30 | $2,386,828 | $750,000 | QUAM, BERGLIN & POST, P.C. | 0 | — | 2018-09-CENSUS-0000069009 |
| 2017 | 2017-09-30 | $2,360,322 | $750,000 | QUAM, BERGLIN & POST, P.C. | 0 | — | 2017-09-CENSUS-0000069009 |
| 2016 | 2016-09-30 | $2,322,323 | $750,000 | QUAM, BERGLIN & POST, P.C. | 0 | — | 2016-09-CENSUS-0000069009 |
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 |
|---|---|---|---|
| 21.023 | EMERGENCY RENTAL ASSISTANCE PROGRAM | $7,100,620 | Yes |
| 20.509 | FORMULA GRANTS FOR RURAL AREAS AND TRIBAL TRANSIT PROGRAM | $1,736,436 | Yes |
| 81.042 | WEATHERIZATION ASSISTANCE FOR LOW-INCOME PERSONS | $1,359,519 | Yes |
| 93.569 | COMMUNITY SERVICES BLOCK GRANT | $960,137 | Yes |
| 20.526 | BUSES AND BUS FACILITIES FORMULA, COMPETITIVE, AND LOW OR NO EMISSIONS PROGRAMS | $708,315 | Yes |
| 93.045 | SPECIAL PROGRAMS FOR THE AGING, TITLE III, PART C, NUTRITION SERVICES | $567,436 | No |
| 93.568 | LOW-INCOME HOME ENERGY ASSISTANCE | $442,072 | No |
| 20.526 | BUSES AND BUS FACILITIES FORMULA, COMPETITIVE, AND LOW OR NO EMISSIONS PROGRAMS | $279,812 | Yes |
| 20.526 | BUSES AND BUS FACILITIES FORMULA, COMPETITIVE, AND LOW OR NO EMISSIONS PROGRAMS | $220,000 | Yes |
| 93.391 | ACTIVITIES TO SUPPORT STATE, TRIBAL, LOCAL AND TERRITORIAL (STLT) HEALTH DEPARTMENT RESPONSE TO PUBLIC HEALTH OR HEALTHCARE CRISES | $176,520 | No |
| 20.526 | BUSES AND BUS FACILITIES FORMULA, COMPETITIVE, AND LOW OR NO EMISSIONS PROGRAMS | $160,448 | Yes |
| 21.026 | HOMEOWNER ASSISTANCE FUND | $100,000 | No |
| 10.565 | COMMODITY SUPPLEMENTAL FOOD PROGRAM | $49,906 | No |
| 20.513 | ENHANCED MOBILITY OF SENIORS AND INDIVIDUALS WITH DISABILITIES | $48,092 | No |
| 97.024 | EMERGENCY FOOD AND SHELTER NATIONAL BOARD PROGRAM | $34,586 | No |
| 14.231 | EMERGENCY SOLUTIONS GRANT PROGRAM | $32,051 | No |
| 14.239 | HOME INVESTMENT PARTNERSHIPS PROGRAM | $28,452 | No |
| 20.513 | ENHANCED MOBILITY OF SENIORS AND INDIVIDUALS WITH DISABILITIES | $12,147 | No |
| 10.569 | EMERGENCY FOOD ASSISTANCE PROGRAM (FOOD COMMODITIES) | $3,757 | No |
| 20.513 | ENHANCED MOBILITY OF SENIORS AND INDIVIDUALS WITH DISABILITIES | $3,255 | 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.
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.
- Most recent return
- 990 for 2024-09
- Total revenue
- $15,904,961
- Total assets
- $4,287,478
- Accounting fees (Part IX line 11c)
- $107,225
- Paid preparer
- ELO PROF LLC
- IRS object id
- 202541689349300219
- Exempt under
- 501(c)(3)
- Ruling year
- 1982
- BMF release
- 2026-09-17
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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 Rural Office of Community Services, 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. “Rural Office of Community Services, Inc. Single Audits.” https://getauditradar.com/single-audits/sd/rural-office-of-community-services-inc-460365648/. Data as of 2026-09-14.