SIOUX FALLS SCHOOL DISTRICT 49-5: Single Audit Reports and Findings
SIOUX FALLS SCHOOL DISTRICT 49-5 filed 10 single audits between 2016 and 2025; the most recently observed auditor is EIDE BAILLY LLP (2025), and the 2025 report lists 2 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; SIOUX FALLS SCHOOL DISTRICT 49-5 is recorded in SIOUX FALLS, South Dakota under EIN 466002586, 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 |
|---|---|---|---|---|---|---|---|
| 2025 | 2025-06-30 | $51,094,710 | $750,000 | EIDE BAILLY LLP | 2 | MW / SD | 2025-06-GSAFAC-0000411783 |
| 2024 | 2024-06-30 | $61,218,450 | $750,000 | EIDE BAILLY LLP | 6 | MW / SD | 2024-06-GSAFAC-0000362593 |
| 2023 | 2023-06-30 | $61,278,760 | $750,000 | EIDE BAILLY LLP | 4 | MW / SD | 2023-06-GSAFAC-0000033713 |
| 2022 | 2022-06-30 | $82,110,604 | $750,000 | EIDE BAILLY LLP | 3 | MW / SD | 2022-06-CENSUS-0000171279 |
| 2021 | 2021-06-30 | $62,994,690 | $750,000 | RSM US LLP | 4 | MW / SD | 2021-06-CENSUS-0000171279 |
| 2020 | 2020-06-30 | $40,025,390 | $750,000 | RSM US LLP | 0 | SD | 2020-06-CENSUS-0000171279 |
| 2019 | 2019-06-30 | $41,773,928 | $750,000 | RSM US LLP | 0 | — | 2019-06-CENSUS-0000171279 |
| 2018 | 2018-06-30 | $38,578,473 | $750,000 | RSM US LLP | 1 | SD | 2018-06-CENSUS-0000171279 |
| 2017 | 2017-06-30 | $41,788,111 | $750,000 | RSM US LLP | 4 | SD | 2017-06-CENSUS-0000171279 |
| 2016 | 2016-06-30 | $38,715,698 | $750,000 | RSM US LLP | 0 | — | 2016-06-CENSUS-0000171279 |
When is the next single audit due?
If SIOUX FALLS SCHOOL DISTRICT 49-5 is again required to have a single audit for the fiscal year ending Jun 30, 2026, the reporting package is due to the Federal Audit Clearinghouse by Mar 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 |
|---|---|---|---|
| 84.010 | TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES | $7,889,498 | No |
| 84.268 | FEDERAL DIRECT STUDENT LOANS | $7,786,074 | Yes |
| 10.555 | NATIONAL SCHOOL LUNCH PROGRAM | $7,259,122 | Yes |
| 84.027 | SPECIAL EDUCATION GRANTS TO STATES | $6,280,091 | No |
| 84.063 | FEDERAL PELL GRANT PROGRAM | $5,219,160 | Yes |
| 93.600 | HEAD START | $3,332,953 | Yes |
| 32.004 | UNIVERSAL SERVICE FUND - SCHOOLS AND LIBRARIES | $2,176,712 | Yes |
| 10.553 | SCHOOL BREAKFAST PROGRAM | $1,981,538 | Yes |
| 84.367 | SUPPORTING EFFECTIVE INSTRUCTION STATE GRANTS (FORMERLY IMPROVING TEACHER QUALITY STATE GRANTS) | $1,850,615 | Yes |
| 84.048 | CAREER AND TECHNICAL EDUCATION -- BASIC GRANTS TO STATES | $1,514,863 | No |
| 10.555 | NATIONAL SCHOOL LUNCH PROGRAM | $1,207,784 | Yes |
| 84.424 | STUDENT SUPPORT AND ACADEMIC ENRICHMENT PROGRAM | $795,189 | No |
| 10.582 | FRESH FRUIT AND VEGETABLE PROGRAM | $584,798 | Yes |
| 84.011 | MIGRANT EDUCATION STATE GRANT PROGRAM | $431,744 | No |
| 84.424 | STUDENT SUPPORT AND ACADEMIC ENRICHMENT PROGRAM | $419,978 | No |
| 84.060 | INDIAN EDUCATION GRANTS TO LOCAL EDUCATIONAL AGENCIES | $399,608 | No |
| 84.287 | TWENTY-FIRST CENTURY COMMUNITY LEARNING CENTERS | $383,001 | No |
| 84.365 | ENGLISH LANGUAGE ACQUISITION STATE GRANTS | $343,747 | No |
| 93.566 | REFUGEE AND ENTRANT ASSISTANCE STATE/REPLACEMENT DESIGNEE ADMINISTERED PROGRAMS | $242,597 | No |
| 10.559 | SUMMER FOOD SERVICE PROGRAM FOR CHILDREN | $188,292 | Yes |
| 84.002 | ADULT EDUCATION - BASIC GRANTS TO STATES | $151,083 | No |
| 84.173 | SPECIAL EDUCATION PRESCHOOL GRANTS | $126,598 | No |
| 84.196 | EDUCATION FOR HOMELESS CHILDREN AND YOUTH | $111,009 | No |
| 84.007 | FEDERAL SUPPLEMENTAL EDUCATIONAL OPPORTUNITY GRANTS | $75,000 | Yes |
| 10.558 | CHILD AND ADULT CARE FOOD PROGRAM | $61,438 | 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.
| Reference | Requirement | Severity | Repeat |
|---|---|---|---|
| 2025-002 | Special tests and provisions (N) | Significant deficiency | Yes |
| 2025-003 | Special tests and provisions (N) | Significant deficiency | Yes |
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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 SIOUX FALLS SCHOOL DISTRICT 49-5 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. “Sioux Falls School District 49-5, South Dakota Single Audits.” https://getauditradar.com/single-audits/sd/sioux-falls-school-district-49-5-466002586/. Data as of 2026-11-06.