State of South Dakota: Single Audit Reports and Findings
State of South Dakota filed 10 single audits between 2016 and 2025; the most recently observed auditor is SOUTH DAKOTA DEPARTMENT OF LEGISLATIVE AUDIT (2025), and the 2025 report lists 33 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; State of South Dakota is recorded in PIERRE, South Dakota under EIN 466000364, and the Clearinghouse records it as a state government entity.
| Audit year | Fiscal year end | Federal expended | Threshold applied | Auditor observed | Findings | MW / SD | FAC report |
|---|---|---|---|---|---|---|---|
| 2025 | 2025-06-30 | $3,775,453,110 | $11,000,000 | SOUTH DAKOTA DEPARTMENT OF LEGISLATIVE AUDIT | 33 | MW / SD | 2025-06-GSAFAC-0000412792 |
| 2024 | 2024-06-30 | $3,443,369,701 | $10,000,000 | SOUTH DAKOTA DEPARTMENT OF LEGISLATIVE AUDIT | 8 | MW / SD | 2024-06-GSAFAC-0000362992 |
| 2023 | 2023-06-30 | $2,926,765,580 | $8,700,000 | SOUTH DAKOTA DEPARTMENT OF LEGISLATIVE AUDIT | 4 | MW | 2023-06-GSAFAC-0000028140 |
| 2022 | 2022-06-30 | $2,935,745,458 | $8,800,000 | SOUTH DAKOTA DEPARTMENT OF LEGISLATIVE AUDIT | 6 | MW / SD | 2022-06-CENSUS-0000170831 |
| 2021 | 2021-06-30 | $3,612,129,727 | $10,500,000 | SOUTH DAKOTA DEPARTMENT OF LEGISLATIVE AUDIT | 5 | MW / SD | 2021-06-CENSUS-0000170831 |
| 2020 | 2020-06-30 | $2,910,340,147 | $8,600,000 | SOUTH DAKOTA DEPARTMENT OF LEGISLATIVE AUDIT | 3 | MW / SD | 2020-06-CENSUS-0000170831 |
| 2019 | 2019-06-30 | $2,275,483,512 | $6,800,000 | SOUTH DAKOTA DEPARTMENT OF LEGISLATIVE AUDIT | 1 | SD | 2019-06-CENSUS-0000170831 |
| 2018 | 2018-06-30 | $2,249,045,113 | $6,700,000 | SOUTH DAKOTA DEPARTMENT OF LEGISLATIVE AUDIT | 5 | MW / SD | 2018-06-CENSUS-0000170831 |
| 2017 | 2017-06-30 | $2,388,760,722 | $7,000,000 | SOUTH DAKOTA DEPARTMENT OF LEGISLATIVE AUDIT | 21 | SD | 2017-06-CENSUS-0000170831 |
| 2016 | 2016-06-30 | $2,310,791,945 | $6,900,000 | SOUTH DAKOTA DEPARTMENT OF LEGISLATIVE AUDIT | 22 | MW / SD | 2016-06-CENSUS-0000170831 |
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 |
|---|---|---|---|
| 93.778 | Grants to States for Medicaid | $1,193,297,812 | Yes |
| 20.205 | Highway Planning and Construction | $630,889,068 | No |
| 21.027 | COVID-19 Coronavirus State and Local Fiscal Recovery Funds | $350,148,451 | No |
| 10.551 | Supplemental Nutrition Assistance Program (Note 3E) | $183,214,403 | No |
| 84.268 | Federal Direct Student Loans (Note 3H) | $115,968,793 | Yes |
| 84.425 | COVID-19 Education Stabilization Fund - ARP - Elementary and Secondary School Emergency Relief Fund | $98,376,976 | No |
| 93.778 | COVID-19 Grants to States for Medicaid - 6.2% FFCRA Increase | $61,684,358 | Yes |
| 84.010 | Title I Grants to Local Educational Agencies | $59,011,740 | No |
| 84.027 | Special Education Grants to States | $42,843,067 | No |
| 17.225 | Unemployment Insurance (Note 3K) | $40,785,608 | No |
| 81.049 | Office of Science Financial Assistance Program | $40,556,001 | No |
| 10.555 | National School Lunch Program (Note 3A) | $37,918,439 | No |
| 93.767 | Children's Health Insurance Program | $37,099,076 | No |
| 84.063 | Federal Pell Grant Program | $34,783,201 | Yes |
| 21.029 | COVID-19 Coronavirus Capital Projects Fund | $34,590,623 | No |
| 97.036 | Disaster Grants - Public Assistance (Presidentially Declared Disasters) (Note 3N) | $33,223,352 | No |
| 93.575 | Child Care and Development Block Grant | $25,620,163 | Yes |
| 93.568 | Low-Income Home Energy Assistance | $23,380,657 | No |
| 93.558 | Temporary Assistance for Needy Families | $22,591,431 | Yes |
| 20.933 | National Infrastructure Investments | $20,230,823 | No |
| 10.557 | WIC Special Supplemental Nutrition Program for Women, Infants, and Children (Note 3I) | $19,293,193 | No |
| 15.611 | Wildlife Restoration and Basic Hunter Education and Safety | $18,373,653 | Yes |
| 93.268 | Immunization Cooperative Agreements | $16,390,440 | Yes |
| 10.561 | State Administrative Matching Grants for the Supplemental Nutrition Assistance Program | $15,933,436 | No |
| 93.323 | COVID-19 Epidemiology and Laboratory Capacity for Infectious Diseases (ELC) | $15,344,753 | 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.
| Reference | Requirement | Severity | Repeat |
|---|---|---|---|
| 2025-003 | B | Material weakness | No |
| 2025-004 | L | Material weakness | No |
| 2025-005 | L | Material weakness | No |
| 2025-006 | L | Significant deficiency | No |
| 2025-007 | N | Other | No |
| 2025-008 | N | Significant deficiency | Yes |
| 2025-009 | G | Significant deficiency | No |
| 2025-010 | L | Significant deficiency | No |
| 2025-011 | H | Material weakness / Questioned costs | No |
| 2025-012 | A | Material weakness / Questioned costs | No |
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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 State of South Dakota 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. “State of South Dakota Single Audits and Findings (SD).” https://getauditradar.com/single-audits/sd/state-of-south-dakota-466000364/. Data as of 2026-09-14.