Compiled from MSRB EMMA & public records · read-only public record · debt as of Sep 12, 2026 · latest trade Sep 11, 2026 · latest filing Dec 26, 2025
Credit ratings
not compiledNo agency ratings have been compiled for this issuer from EMMA’s per-security feed. This is a coverage gap, not a statement that the issuer is unrated — ratings may be stated on the official statements or the rating agencies’ own sites.
Maturity profile
par maturing by year · as of Sep 2026Recent activity
rating actions & filingsAnnual Financial Information and Operating Data filed
Dec 26, 2025 · Annual Financial Information and Operating Data: 2024 Additiona…
Audited Financial Statements or ACFR filed
Dec 1, 2025 · Audited Financial Statements or ACFR: 2024 Audit, Lincoln Count…
Audited Financial Statements or ACFR filed
Feb 12, 2025 · Audited Financial Statements or ACFR: 2023 Audit, Lincoln Count…
Audited Financial Statements or ACFR filed
Jan 22, 2025 · Audited Financial Statements or ACFR: 2023 unaudited financials…
Annual Financial Information and Operating Data filed
Dec 26, 2024 · Annual Financial Information and Operating Data: 2023 Additiona…
Official statement posted
Mar 20, 2023 · CERTIFICATES OF PARTICIPATION, SERIES 2023 (LIMITED TAX GENERAL…
Debt overview
EMMA-derivedOutstanding par (EMMA est.)—
Securities28
Callable29%
Outstanding securities
28Market activity
EMMA · secondary trades · latest Sep 11, 2026Each dot is a reported secondary trade — yield by trade date, sized by par, colored by trade side. Hover for detail.
Trade dateSecurityPriceYieldSizeSide
Sep 11
53340CBQ3
100.97
4.84%
15,000
Customer Sold
Sep 11
53340CBQ3
101.17
4.81%
15,000
Customer Bought
Sep 11
53340CBF7
105.91
4.05%
15,000
Customer Sold
Aug 25
53340CBQ3
104.11
4.33%
25,000
Inter-Dealer Trade
Aug 25
53340CBQ3
104.11
4.33%
25,000
Customer Bought
Aug 19
53340CBQ3
103.74
4.39%
10,000
Customer Sold
Aug 19
53340CBQ3
103.74
4.39%
10,000
Inter-Dealer Trade
Trade prints reported to the MSRB — a live market signal a manual issuer page cannot show.
18 callable securities carry a stated call price — refunding candidates as rates move.
Document library
20 documents · sourced from EMMA & the issuer
L
Annual Data
2024 Additional Operating Data, Lincoln County, SD
Annual / Operating DataDec 2025
Annual DataEMMA · disclosure
L
Financial
2024 Audit, Lincoln County, SD
Financial ReportsDec 2025
FinancialEMMA · disclosure
L
Financial
2023 Audit, Lincoln County, SD
Financial ReportsFeb 2025
FinancialEMMA · disclosure
L
Financial
2023 unaudited financials, Lincoln County, SD
Financial ReportsJan 2025
FinancialEMMA · disclosure
L
Annual Data
2023 Additional Operating Data, Lincoln County, SD
Annual / Operating DataDec 2024
Annual DataEMMA · disclosure
L
Financial
2022 Audit, Lincoln County, SD
Financial ReportsDec 2023
FinancialEMMA · disclosure
L
Financial
Lincoln County Annual Financial Report
Financial ReportsDec 2023
FinancialEMMA · disclosure
L
Financial
2021 Audit, Lincoln County, SD
Financial ReportsDec 2023
FinancialEMMA · disclosure
L
Annual Data
2022 Additional Operating Data, Lincoln County, SD
Annual / Operating DataDec 2023
Annual DataEMMA · disclosure
L
Annual Data
2020 Additional Operating Data, Lincoln County, SD
Annual / Operating DataApr 2023
Annual DataEMMA · disclosure
L
Annual Data
2021 Additional Operating Data, Lincoln County, SD
Annual / Operating DataApr 2023
Annual DataEMMA · disclosure
L
Annual Data
2019 Additional Operating Data, Lincoln County, SD
Annual / Operating DataApr 2023
Annual DataEMMA · disclosure
L
OS
CERTIFICATES OF PARTICIPATION, SERIES 2023 (LIMITED TAX GENERAL OBLIGATION)
Official StatementsMar 2023
OSEMMA · official statement
L
Annual Data
Other Financial / Operating Data: Annual Unaudited Financial Statement
Annual / Operating DataDec 2022
Annual DataEMMA · disclosure
L
Annual Data
Annual Financial Information and Operating Data
Annual / Operating DataNov 2022
Annual DataEMMA · disclosure
L
Financial
Annual Financial Information and Operating Data, Audited Financial Statements or ACFR
Financial ReportsJan 2022
FinancialEMMA · disclosure
L
Annual Data
Annual Financial Information and Operating Data
Annual / Operating DataDec 2021
Annual DataEMMA · disclosure
L
OS
CERTIFICATES OF PARTICIPATION, SERIES 2016 (LIMITED TAX GENERAL OBLIGATION)
Official StatementsMar 2016
OSEMMA · official statement
L
OS
LIMITED TAX GENERAL OBLIGATION REFUNDING CERTIFICATES, SERIES 2013
Official StatementsMay 2013
OSEMMA · official statement
L
OS
LTD TAX CTFS
Official StatementsDec 2006
OSEMMA · official statement
Annual / Operating Data
2024 Additional Operating Data, Lincoln County, SD
2023 Additional Operating Data, Lincoln County, SD
2022 Additional Operating Data, Lincoln County, SD
2020 Additional Operating Data, Lincoln County, SD
2021 Additional Operating Data, Lincoln County, SD
2019 Additional Operating Data, Lincoln County, SD
Other Financial / Operating Data: Annual Unaudited Financial Statement
Annual Financial Information and Operating Data
Annual Financial Information and Operating Data
Financial Reports
2024 Audit, Lincoln County, SD
2023 Audit, Lincoln County, SD
2023 unaudited financials, Lincoln County, SD
2022 Audit, Lincoln County, SD
Lincoln County Annual Financial Report
2021 Audit, Lincoln County, SD
Annual Financial Information and Operating Data, Audited Financial Statements or ACFR
No documents match your search.
Disclosure record
2 years of annual filings on EMMA29 continuing-disclosure filings compiled
Latest filing within the past year · Dec 2025
Public documents
20Public contact
Not listedAnnual financial filings posted to the MSRB’s EMMA, newest first — a reporting-cadence signal. Click a year to open the filing.
29 continuing-disclosure filings compiled
Latest filing within the past year · latest posting 2025-12-26
Counts what BondGov has compiled from the MSRB’s EMMA — a coverage fact, not a compliance rating or a days-late claim. Contact routes show as on file only; the address itself is never published here. Verify on EMMA ↗
Standing
as of Sep 12, 2026What the public record shows about this issuer’s disclosure practice. Compiled from the MSRB’s EMMA and from award letters governments record themselves. MuniPro confers no credential and issues no rating.
Credentials on record
Conferred by GFOA, recorded from the award letter. Never inferred.
Certificate of Achievement for Excellence in Financial Reporting
No receipt on file
Distinguished Budget Presentation Award
No receipt on file
Popular Annual Financial Reporting Award
No receipt on file
Nothing recorded here means nothing has been recorded — not that an award was withheld.
Dated obligations
Filings a law or contract puts a date on.
Not measured
MuniPro does not hold this issuer’s own continuing-disclosure undertaking date, so no filing is called late here. Why →
Record quality
Disclosure practice — not an assessment of creditworthiness.
Annual reporting compiled
2 of 3
2 of 3 reporting years (2023–2025) have an annual financial filing compiled from the MSRB’s EMMA. The denominator is MuniPro’s 3-year reading window — it is NOT a filing obligation, and a missing year here means no filing was compiled, not that one was owed and skipped.
Record freshness
Within the past year
The newest continuing-disclosure filing MuniPro has compiled for this issuer was posted 260 days ago. This is the age of the public record — it is not a lateness claim, because MuniPro does not hold the date this issuer’s undertaking sets.
Filing timeliness
Not measured
Timeliness needs the date this issuer’s own continuing-disclosure undertaking sets. MuniPro does not hold it, and will not substitute a generic interval.
Standing describes disclosure practice — not an assessment of creditworthiness. It is not a rating, a rank against other governments, or a MuniPro credential. See the full computation →