Brookings School District No. 5-1Local Government

EIN: 466000834

UEI: TKM2JTVTSFK2

Audited by: ELO CPAs & Advisors

Oversight agency: 84 [Department of Education]

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Data as of September 2, 2026

Audit Years

Total Findings

Repeat Findings

$3.3M

Federal Awards Expended (FY 2025)

No findings recorded

The Federal Audit Clearinghouse has no findings recorded across the 10 audits on file for this EIN. Absence of a recorded finding is not confirmation that an audit was performed, or that one was required. Verify at fac.gov →

FY 2025-06-30 FY 2024-06-30 FY 2023-06-30 FY 2022-06-30 FY 2021-06-30 FY 2020-06-30 FY 2019-06-30 FY 2018-06-30 FY 2017-06-30 FY 2016-06-30

FY 2025-06-30

MATERIAL NONCOMPLIANCE DISCLOSEDLOW-RISK AUDITEE$3,255,084 federal awards expendedNo findings recorded this year

Management decision deadline — for entities that funded this organization

The FAC accepted this audit on March 3, 2026. 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 September 3, 2026 (1 day from today).

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FY 2024-06-30

MATERIAL NONCOMPLIANCE DISCLOSEDLOW-RISK AUDITEE$4,580,607 federal awards expendedNo findings recorded this year

FAC accepted this audit on January 13, 2025 — management decision was due July 13, 2025.

FY 2023-06-30

LOW-RISK AUDITEE$4,390,089 federal awards expendedNo findings recorded this year

FAC accepted this audit on February 1, 2024 — management decision was due August 1, 2024.

FY 2022-06-30

LOW-RISK AUDITEE$5,357,014 federal awards expendedNo findings recorded this year

FAC accepted this audit on March 22, 2023 — management decision was due September 22, 2023.

FY 2021-06-30

UNMODIFIED OPINION, QUALIFIED OPINIONLOW-RISK AUDITEE$5,193,182 federal awards expendedNo findings recorded this year

FAC accepted this audit on February 22, 2022 — management decision was due August 22, 2022.

FY 2020-06-30

LOW-RISK AUDITEE$2,532,230 federal awards expendedNo findings recorded this year

FAC accepted this audit on January 19, 2021 — management decision was due July 19, 2021.

FY 2019-06-30

MATERIAL NONCOMPLIANCE DISCLOSEDLOW-RISK AUDITEE$2,227,549 federal awards expendedNo findings recorded this year

FAC accepted this audit on January 9, 2020 — management decision was due July 9, 2020.

FY 2018-06-30

LOW-RISK AUDITEE$2,262,449 federal awards expendedNo findings recorded this year

FAC accepted this audit on December 19, 2018 — management decision was due June 19, 2019.

FY 2017-06-30

LOW-RISK AUDITEE$2,052,909 federal awards expendedNo findings recorded this year

FAC accepted this audit on November 29, 2017 — management decision was due May 29, 2018.

FY 2016-06-30

LOW-RISK AUDITEE$1,969,994 federal awards expendedNo findings recorded this year

FAC accepted this audit on January 16, 2017 — management decision was due July 16, 2017.

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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