Union County: Single Audit Reports and Findings
Union County filed 3 single audits between 2020 and 2024; the most recently observed auditor is SOUTH DAKOTA DEPARTMENT OF LEGISLATIVE AUDIT (2024), and the 2024 report lists 0 findings. 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; Union County is recorded in ELK POINT, South Dakota under EIN 466000141, 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 |
|---|---|---|---|---|---|---|---|
| 2024 | 2024-12-31 | $894,550 | $750,000 | SOUTH DAKOTA DEPARTMENT OF LEGISLATIVE AUDIT | 0 | SD | 2024-12-GSAFAC-0000407717 |
| 2022 | 2022-12-31 | $3,272,740 | $750,000 | SOUTH DAKOTA DEPARTMENT OF LEGISLATIVE AUDIT | 0 | SD | 2022-12-GSAFAC-0000055483 |
| 2020 | 2020-12-31 | $1,849,623 | $750,000 | SOUTH DAKOTA DEPARTMENT OF LEGISLATIVE AUDIT | 0 | — | 2020-12-CENSUS-0000195799 |
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 |
|---|---|---|---|
| 20.205 | HIGHWAY PLANNING AND CONSTRUCTION | $602,908 | Yes |
| 97.036 | DISASTER GRANTS - PUBLIC ASSISTANCE (PRESIDENTIALLY DECLARED DISASTERS) | $108,285 | No |
| 97.042 | EMERGENCY MANAGEMENT PERFORMANCE GRANTS | $68,128 | No |
| 21.032 | LOCAL ASSISTANCE AND TRIBAL CONSISTENCY FUND | $50,000 | No |
| 97.067 | HOMELAND SECURITY GRANT PROGRAM | $29,961 | No |
| 16.540 | JUVENILE JUSTICE AND DELINQUENCY PREVENTION_ALLOCATION TO STATES | $20,782 | No |
| 90.401 | HELP AMERICA VOTE ACT REQUIREMENTS PAYMENTS | $7,591 | No |
| 20.600 | STATE AND COMMUNITY HIGHWAY SAFETY | $3,776 | No |
| 16.607 | BULLETPROOF VEST PARTNERSHIP PROGRAM | $2,249 | No |
| 15.226 | PAYMENTS IN LIEU OF TAXES | $870 | 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 Union County 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. “Union County Single Audits and Findings (SD).” https://getauditradar.com/single-audits/sd/union-county-466000141/. Data as of 2026-09-14.