Chris Ott, Program Manager, 605.773.3581

South Dakota Audits ensure costs are paid in compliance with Federal and State laws, rules, and regulations. The audits office also verifies that entities are properly following the guidelines of their contracts.

The following types of audits are done:

Continuous Audit

  • Reviews of agreements prior to authorization, to determine if all necessary information is included to comply with Federal and State Regulations.
  • Reviews of vouchers for compliance with Federal and State regulations as well as the terms of the agreement.

Single Audit Review

A review of an audit performed by an outside auditing firm, or Legislative Audit:

  • To consider if the sub recipient audit necessitates adjustment of program records.
  • To ensure that the sub recipients have met the audit requirements of the 2 CFR Part 200 for that fiscal year.

Indirect Cost Rate Review

  • An examination of the entity's indirect cost rate for a specified period to ensure costs have been correctly measured and allocated.


The South Dakota Department of Transportation audits various firms and organizations to ensure compliance with Federal and State Regulations. These regulations may be found in the following:

Organizations subject to Audit:

  • Engineering Consultants
  • Local Governments
  • Research Consultants
  • Railroads
  • Utilities
  • Not-for-Profit Organizations
  • 3rd Party organizations
  • Miscellaneous individuals and companies

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