| Year | Federal $ expended | Auditor | Opinion | Flags |
|---|---|---|---|---|
| 2025 | $50.6M | ELO CPAs & Advisors | Unmodified (clean) | Material weaknessLow-risk auditee |
| 2024 | $34.1M | ELO CPAs & Advisors | Unmodified (clean) | Material weaknessLow-risk auditee |
| 2023 | $103.0M | ELO CPAS & Advisors | Unmodified (clean) | Material weaknessLow-risk auditee |
| 2022 | $20.3M | ELO CPAS & Advisors | Unmodified (clean) | Low-risk auditee |
| Program | Agency | Expended | Major program | Findings |
|---|---|---|---|---|
| Lewis and Clark Rural Water System | Interior | $32.3M | Yes | 0 |
| Coronavirus State and Local Fiscal Recovery Funds via U.S. Department of the Treasury State of South Dakota | Treasury | $13.8M | No | 0 |
| Coronavirus State and Local Fiscal Recovery Funds via U.S. Department of the Treasury State of Iowa | Treasury | $4.5M | No | 0 |
| Conservation Reserve Program | USDA | $8K | No | 0 |