West Central School District No. 49-7: Single Audit Reports and Findings
West Central School District No. 49-7 filed 9 single audits between 2017 and 2025; the most recently observed auditor is ELO CPAs & Advisors (2025), and the 2025 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; West Central School District No. 49-7 is recorded in HARTFORD, South Dakota under EIN 460284421, 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 |
|---|---|---|---|---|---|---|---|
| 2025 | 2025-06-30 | $1,053,455 | $750,000 | ELO CPAs & Advisors | 0 | — | 2025-06-GSAFAC-0000408480 |
| 2024 | 2024-06-30 | $1,351,718 | $750,000 | ELO CPAs & Advisors | 0 | — | 2024-06-GSAFAC-0000059772 |
| 2023 | 2023-06-30 | $1,371,071 | $750,000 | ELO CPAs & Advisors | 0 | — | 2023-06-GSAFAC-0000021335 |
| 2022 | 2022-06-30 | $2,321,032 | $750,000 | ELO CPAs & Advisors | 0 | — | 2022-06-CENSUS-0000202389 |
| 2021 | 2021-06-30 | $2,712,966 | $750,000 | QUAM, BERGLIN & POST, P.C. | 0 | — | 2021-06-CENSUS-0000202389 |
| 2020 | 2020-06-30 | $1,014,672 | $750,000 | QUAM, BERGLIN & POST, P.C. | 0 | — | 2020-06-CENSUS-0000202389 |
| 2019 | 2019-06-30 | $821,200 | $750,000 | QUAM, BERGLIN & POST, P.C. | 0 | — | 2019-06-CENSUS-0000202389 |
| 2018 | 2018-06-30 | $805,817 | $750,000 | QUAM, BERGLIN & POST, P.C. | 0 | — | 2018-06-CENSUS-0000202389 |
| 2017 | 2017-06-30 | $761,670 | $750,000 | QUAM, BERGLIN & POST, P.C. | 0 | — | 2017-06-CENSUS-0000202389 |
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 |
|---|---|---|---|
| 84.027 | SPECIAL EDUCATION GRANTS TO STATES | $334,865 | Yes |
| 84.010 | TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES | $242,318 | No |
| 10.555 | NATIONAL SCHOOL LUNCH PROGRAM | $170,855 | No |
| 10.555 | NATIONAL SCHOOL LUNCH PROGRAM | $77,966 | No |
| 84.425 | EDUCATION STABILIZATION FUND | $59,336 | No |
| 84.367 | SUPPORTING EFFECTIVE INSTRUCTION STATE GRANTS (FORMERLY IMPROVING TEACHER QUALITY STATE GRANTS) | $44,804 | No |
| 10.553 | SCHOOL BREAKFAST PROGRAM | $32,458 | No |
| 66.040 | DIESEL EMISSIONS REDUCTION ACT (DERA) STATE GRANTS | $31,066 | No |
| 10.555 | NATIONAL SCHOOL LUNCH PROGRAM | $27,322 | No |
| 84.424 | STUDENT SUPPORT AND ACADEMIC ENRICHMENT PROGRAM | $18,234 | No |
| 84.173 | SPECIAL EDUCATION PRESCHOOL GRANTS | $12,967 | Yes |
| 15.226 | PAYMENTS IN LIEU OF TAXES | $1,264 | 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 West Central School District No. 49-7 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. “West Central School District No. 49-7 Single Audits.” https://getauditradar.com/single-audits/sd/west-central-school-district-no-49-7-460284421/. Data as of 2026-09-14.