TOLOWA DEE-NI' NATION: Single Audit Reports and Findings
TOLOWA DEE-NI' NATION filed 5 single audits between 2016 and 2020; the most recently observed auditor is WIPFLI LLP (2020), and the 2020 report lists 1 finding. Data as of 2026-11-06.
Data as of Nov 6, 2026 · Source: Federal Audit Clearinghouse (public data)
Single audits by year
One row per audit year as the Federal Audit Clearinghouse accepted it. The auditor named is the one observed on that filing; TOLOWA DEE-NI' NATION is recorded in SMITH RIVER, California under EIN 680087275, and the Clearinghouse records it as a tribal government. Each report opens on the Clearinghouse itself; how to search the Federal Audit Clearinghouse explains the rest of the reporting package.
| Audit year | Fiscal year end | Federal expended | Threshold applied | Auditor observed | Findings | MW / SD | FAC report |
|---|---|---|---|---|---|---|---|
| 2020 | 2020-12-31 | $10,876,752 | $750,000 | WIPFLI LLP | 1 | — | 2020-12-CENSUS-0000188799 |
| 2019 | 2019-12-31 | $5,136,350 | $750,000 | WIPFLI LLP | 1 | — | 2019-12-CENSUS-0000188799 |
| 2018 | 2018-12-31 | $7,847,111 | $750,000 | WIPFLI LLP | 2 | SD | 2018-12-CENSUS-0000188799 |
| 2017 | 2017-12-31 | $4,961,314 | $750,000 | WIPFLI LLP | 1 | MW | 2017-12-CENSUS-0000188799 |
| 2016 | 2016-12-31 | $4,097,485 | $750,000 | JOSEPH EVE | 0 | — | 2016-12-CENSUS-0000188799 |
When is the next single audit due?
If TOLOWA DEE-NI' NATION is again required to have a single audit for the fiscal year ending Dec 31, 2021, the reporting package is due to the Federal Audit Clearinghouse by Sep 30, 2022 at the latest.
No filing for that fiscal year appears in the Clearinghouse data as of Nov 6, 2026. The data does not show why: an organization below the threshold is not required to file, and a filing can be accepted after the due date.
Whether an audit is required depends on federal awards expended in that year (the single audit threshold). The rule, 2 CFR 200.512(a): the reporting package is due within 30 calendar days after the auditee receives the auditor's report or nine months after the end of the audit period, whichever is earlier; the date above is the nine-month date, moved to Monday when it falls on a weekend. Last verified: 2026-11-15.
Which federal programs did this organization report?
From the most recent accepted report, as listed on its schedule of expenditures of federal awards (SEFA). "Major" is the designation the auditor made under 2 CFR 200.518, not ours.
| ALN | Program | Expended | Major |
|---|---|---|---|
| 21.019 | CORONAVIRUS RELIEF FUND | $5,871,493 | Yes |
| 14.867 | INDIAN HOUSING BLOCK GRANTS | $912,401 | Yes |
| 15.022 | TRIBAL SELF-GOVERNANCE | $515,235 | No |
| 93.600 | HEAD START | $466,842 | No |
| 14.867 | INDIAN HOUSING BLOCK GRANTS | $301,120 | Yes |
| 16.575 | CRIME VICTIM ASSISTANCE | $299,124 | No |
| 66.818 | BROWNFIELDS ASSESSMENT AND CLEANUP COOPERATIVE AGREEMENTS | $244,922 | No |
| 66.605 | PERFORMANCE PARTNERSHIP GRANTS | $205,876 | No |
| 81.087 | RENEWABLE ENERGY RESEARCH AND DEVELOPMENT | $202,390 | No |
| 93.575 | CHILD CARE AND DEVELOPMENT BLOCK GRANT | $176,170 | No |
| 16.608 | TRIBAL COURT ASSISTANCE PROGRAM | $161,193 | No |
| 16.587 | VIOLENCE AGAINST WOMEN DISCRETIONARY GRANTS FOR INDIAN TRIBAL GOVERNMENTS | $155,091 | No |
| 93.658 | FOSTER CARE_TITLE IV-E | $145,933 | No |
| 15.024 | INDIAN SELF-DETERMINATION CONTRACT SUPPORT | $144,731 | No |
| 93.612 | NATIVE AMERICAN PROGRAMS | $124,678 | No |
| 93.581 | IMPROVING THE CAPABILITY OF INDIAN TRIBAL GOVERNMENTS TO REGULATE ENVIRONMENTAL QUALITY | $96,927 | No |
| 15.156 | COOPERATIVE LANDSCAPE CONSERVATION | $93,006 | No |
| 15.904 | HISTORIC PRESERVATION FUND GRANTS-IN-AID | $80,145 | No |
| 16.582 | CRIME VICTIM ASSISTANCE/DISCRETIONARY GRANTS | $78,084 | No |
| 93.558 | TEMPORARY ASSISTANCE FOR NEEDY FAMILIES | $76,761 | No |
| 93.665 | EMERGENCY GRANTS TO ADDRESS MENTAL AND SUBSTANCE USE DISORDERS DURING COVID-19 | $75,550 | No |
| 97.067 | HOMELAND SECURITY GRANT PROGRAM | $67,404 | No |
| 20.205 | HIGHWAY PLANNING AND CONSTRUCTION | $52,539 | No |
| 15.022 | TRIBAL SELF-GOVERNANCE | $49,173 | No |
| 16.024 | TRIBAL SEXUAL ASSAULT SERVICES PROGRAM | $49,020 | No |
What findings did the auditor report?
The reference is the auditor’s; the requirement is the Compliance Supplement category the auditor selected. The finding text itself is not reproduced here; the FAC report linked above carries it in full. What the two severity levels mean: material weakness vs significant deficiency.
| Reference | Requirement | Severity | Repeat |
|---|---|---|---|
| 2020-003 | Reporting (L) | Other | Yes |
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How we computed this
Every row comes from the Federal Audit Clearinghouse record named beside it, one report per audit year, with a resubmission superseding the filing it replaces. The auditor is the one named on that filing — it is not a statement about who audits TOLOWA DEE-NI' NATION now. Form 990 figures come from the IRS e-filed return named by its object id. This page exists because the organization filed at least two single audits, or one with a finding.
Cite this page
AuditRadar. “Tolowa Dee-Ni' Nation, California Single Audits 2016–2020.” https://getauditradar.com/single-audits/ca/tolowa-dee-ni-nation-680087275/. Data as of 2026-11-06.