EIN: 466000062
UEI: VT1HKL28TNQ5
Audited by: EIDE BAILLY LLP
Oversight agency: 20 [Department of Transportation]
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Data as of September 2, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on December 9, 2025. Under 2 CFR 200.521(d), a pass-through entity that provided federal funds to this organization for this audit period must issue a management decision on these findings by June 9, 2026 (88 days ago).
What is a management decision? →There was no documented control in place to review reports prior to submission for CSLFRF; and, for the annual report submitted in April 2025, the incorrect amount was reported for expenditures in the current year. Cause: Review controls have not been implemented and expenditures of $114,170 for 2024 were previously reported as expenditures when obligated in 2022. Effect: Inaccurate information could have been reported or lines with required information could have been missed. Questioned Costs: None. Context/Sampling: No sampling was used. Only one annual report was filed. Repeat Finding from Prior Year(s): No Recommendation: We recommend a documented review process be implemented prior to report submission to ensure all lines are properly entered and agree to the applicable backup. Views of Responsible Officials: Management agrees with the finding.
Show full finding ▾Hide full finding ▴U.S. Department of Treasury Assistance Listing #21.027 COVID-19 Coronavirus State and Local Fiscal Recovery Funds (CSLFRF) Reporting Material Weakness in Internal Control over Compliance and instance of Material Non-Compliance Grant Award Number: Affects the direct award from U.S. Department of Treasury under assistance listing 21.027 in the Schedule of Expenditures of Federal Awards. Criteria: As required under 31 CFR section 35.4(c), annual reports are required by Department of Treasury for CSLFRF. Condition: There was no documented control in place to review reports prior to submission for CSLFRF; and, for the annual report submitted in April 2025, the incorrect amount was reported for expenditures in the current year. Cause: Review controls have not been implemented and expenditures of $114,170 for 2024 were previously reported as expenditures when obligated in 2022. Effect: Inaccurate information could have been reported or lines with required information could have been missed. Questioned Costs: None. Context/Sampling: No sampling was used. Only one annual report was filed. Repeat Finding from Prior Year(s): No Recommendation: We recommend a documented review process be implemented prior to report submission to ensure all lines are properly entered and agree to the applicable backup. Views of Responsible Officials: Management agrees with the finding.
Finding 2024-004 Federal Agency Name: U.S. Department of Treasury Assistance Listing Number: #21.027 Program Name: COVID-19 Coronavirus State and Local Fiscal Recovery Funds (CSLFRF) Finding Summary: There was no documented control in place to review reports prior to submission for CSLFRF; and, for the annual report submitted in April 2025, the incorrect amount was reported for expenditures in the current year. Corrective Action Plan: The City will implement a review process for reporting for future federal grants if a process is not already in place. No further correction of the reporting for CSLFRF is needed as reporting is complete and cumulative totals were reported correctly for the 2025 report submission. Responsible Individuals: Jennifer Athey, Finance Officer Anticipated Completion Date: October 2025
FAC accepted this audit on June 22, 2023 — management decision was due December 22, 2023.
FAC accepted this audit on September 14, 2022 — management decision was due March 14, 2023.
In our testing of procurement, suspension, and debarment it was identified that there was no observable control documentation to directly indicate that a cost or price analysis was performed in connection with one covered transaction. Additionally, the City secured a contract through noncompetitive proposal without meeting one of the allowable circumstances as indicated in 2 CFR section 200.320. Cause: Lack of oversight, awareness or understanding of all of the specific requirements under the Uniform Guidance and applicable CFR sections and controls were not adequately designed to ensure compliance with all of these requirements. Effect: A lack of established controls increase the overall risk that employees are not aware of the specific requirements with contracting and awarding contracts to lower tier entities. Questioned Costs: None reported. Context/Sampling: All vendors, which totaled three, were selected for procurement testing. Repeat Finding from Prior Year(s): No. Recommendation: We recommend that management maintain adequate supporting documentation and records to document history and methods of procurement and the procedures performed to comply with these CFR sections. Views of Responsible Officials: Management agrees with the finding.
Show full finding ▾Hide full finding ▴2021-003 U.S. Department of Agriculture CFDA # 10.760 Award Year: 2018, 2018 Storm Sewer Drainage Improvements Water and Waste Disposal Systems for Rural Communities Procurement, Suspension and Debarment Material Weakness in Internal Control over Compliance and Material Noncompliance Criteria: Uniform Guidance and 2 CFR sections 200.318 through 200.326 set forth the procurement standards non-federal entities other than states must follow when operating federal programs and the procurement procedures required depending on the amount of the transaction. Condition: In our testing of procurement, suspension, and debarment it was identified that there was no observable control documentation to directly indicate that a cost or price analysis was performed in connection with one covered transaction. Additionally, the City secured a contract through noncompetitive proposal without meeting one of the allowable circumstances as indicated in 2 CFR section 200.320. Cause: Lack of oversight, awareness or understanding of all of the specific requirements under the Uniform Guidance and applicable CFR sections and controls were not adequately designed to ensure compliance with all of these requirements. Effect: A lack of established controls increase the overall risk that employees are not aware of the specific requirements with contracting and awarding contracts to lower tier entities. Questioned Costs: None reported. Context/Sampling: All vendors, which totaled three, were selected for procurement testing. Repeat Finding from Prior Year(s): No. Recommendation: We recommend that management maintain adequate supporting documentation and records to document history and methods of procurement and the procedures performed to comply with these CFR sections. Views of Responsible Officials: Management agrees with the finding.
Finding 2021-003 Federal Agency Name: U.S. Department of Agriculture Program Name: Water and Waste Disposal Systems for Rural Communities CFDA # 10.760 Finding Summary: In testing of procurement, suspension, and debarment it was identified that there was no observable control documentation to directly indicate that a cost or price analysis was performed in connection with one covered transaction. Additionally, the City secured a contract through noncompetitive proposal without meeting one of allowable circumstances as indicated in 2 CFR section 200.320. Responsible Individuals: Marie Marlow, Finance Officer Corrective Action Plan: The City due to timing, is unable to correct this finding for the current project. Since the inception of the current project, the City has established a written policy that addresses all of the procurement requirements of the State of South Dakota and those requirements for federal program procurements as identified in 2 CFR sections 200.318 through 200.326 and will maintain adequate supporting documentation and records to document history of procurement and the procedures performed to comply with these CFR sections. Anticipated Completion Date: December 31, 2022
FAC accepted this audit on September 13, 2021 — management decision was due March 13, 2022.
FAC accepted this audit on July 8, 2020 — management decision was due January 8, 2021.
FAC accepted this audit on July 8, 2019 — management decision was due January 8, 2020.
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Data source: This information comes from the Federal Audit Clearinghouse, the official repository of Single Audit data. All data is public domain. Verify this organization's audit history at fac.gov.
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