LITTLE RIVER BAND OF OTTAWA INDIANS: Single Audit Reports and Findings
LITTLE RIVER BAND OF OTTAWA INDIANS's most recent single audit in the Federal Audit Clearinghouse covers fiscal year 2025, accepted September 30, 2026; the auditor observed on that filing is Rehmann Robson LLC. It reported 1 finding, including a material weakness. 6 filings from 2017 to 2025 are on record. 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; LITTLE RIVER BAND OF OTTAWA INDIANS is recorded in MANISTEE, Michigan under EIN 382617761, 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 | Opinion | Findings | MW / SD | FAC report |
|---|---|---|---|---|---|---|---|---|
| 2025 | 2025-12-31 | $12,392,685 | $1,000,000 | Rehmann Robson LLC | Unmodified | 1 | MW / SD | 2025-12-GSAFAC-0000428717 |
| 2023 | 2023-12-31 | $10,784,629 | $750,000 | Rehmann Robson LLC | Unmodified | 1 | MW / SD | 2023-12-GSAFAC-0000351754 |
| 2020 | 2020-12-31 | $16,081,299 | $750,000 | Dennis, Gartland & Niergarth | Unmodified / Adverse | 0 | — | 2020-12-CENSUS-0000213012 |
| 2019 | 2019-12-31 | $8,760,648 | $750,000 | Rehmann Robson LLC | Unmodified | 1 | SD | 2019-12-CENSUS-0000213012 |
| 2018 | 2018-12-31 | $7,792,316 | $750,000 | Rehmann Robson LLC | Unmodified | 2 | SD | 2018-12-CENSUS-0000213012 |
| 2017 | 2017-12-31 | $8,074,902 | $750,000 | Rehmann Robson LLC | Unmodified | 3 | SD | 2017-12-CENSUS-0000213012 |
When is the next single audit due?
If LITTLE RIVER BAND OF OTTAWA INDIANS is again required to have a single audit for the fiscal year ending Dec 31, 2026, the reporting package is due to the Federal Audit Clearinghouse by Sep 30, 2027 at the latest.
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 |
|---|---|---|---|
| 93.210 | TRIBAL SELF-GOVERNANCE PROGRAM: IHS COMPACTS/FUNDING AGREEMENTS | $3,584,868 | Yes |
| 15.022 | TRIBAL SELF-GOVERNANCE | $2,761,391 | Yes |
| 21.027 | CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS | $2,103,155 | No |
| 20.205 | HIGHWAY PLANNING AND CONSTRUCTION | $592,478 | No |
| 21.032 | LOCAL ASSISTANCE AND TRIBAL CONSISTENCY FUND | $407,312 | No |
| 10.567 | FOOD DISTRIBUTION PROGRAM ON INDIAN RESERVATIONS | $352,920 | No |
| 66.605 | PERFORMANCE PARTNERSHIP GRANTS | $305,098 | No |
| 93.568 | LOW-INCOME HOME ENERGY ASSISTANCE | $187,856 | No |
| 93.788 | OPIOID STR | $140,980 | No |
| 16.575 | CRIME VICTIM ASSISTANCE | $138,499 | No |
| 16.587 | VIOLENCE AGAINST WOMEN DISCRETIONARY GRANTS FOR INDIAN TRIBAL GOVERNMENTS | $113,056 | No |
| 14.867 | INDIAN HOUSING BLOCK GRANTS | $111,217 | No |
| 93.441 | INDIAN SELF-DETERMINATION | $109,926 | Yes |
| 15.022 | TRIBAL SELF-GOVERNANCE | $89,588 | Yes |
| 66.038 | TRAINING, INVESTIGATIONS, AND SPECIAL PURPOSE ACTIVITIES OF FEDERALLY-RECOGNIZED INDIAN TRIBES CONSISTENT WITH THE CLEAN AIR ACT (CAA), TRIBAL SOVEREIGNTY AND THE PROTECTION AND MANAGEMENT OF AIR QUALITY | $81,452 | No |
| 93.575 | CHILD CARE AND DEVELOPMENT BLOCK GRANT | $80,302 | No |
| 93.047 | SPECIAL PROGRAMS FOR THE AGING, TITLE VI, PART A, GRANTS TO INDIAN TRIBES, PART B, GRANTS TO NATIVE HAWAIIANS | $80,187 | No |
| 93.243 | SUBSTANCE ABUSE AND MENTAL HEALTH SERVICES PROJECTS OF REGIONAL AND NATIONAL SIGNIFICANCE | $69,663 | No |
| 21.029 | CORONAVIRUS CAPITAL PROJECTS FUND | $67,109 | No |
| 15.148 | TRIBAL ENERGY DEVELOPMENT CAPACITY GRANTS | $66,280 | No |
| 14.867 | INDIAN HOUSING BLOCK GRANTS | $59,427 | No |
| 93.445 | INDIAN HEALTH SERVICE SANITATION FACILITIES CONSTRUCTION PROGRAM | $58,239 | No |
| 14.867 | INDIAN HOUSING BLOCK GRANTS | $54,618 | No |
| 93.047 | SPECIAL PROGRAMS FOR THE AGING, TITLE VI, PART A, GRANTS TO INDIAN TRIBES, PART B, GRANTS TO NATIVE HAWAIIANS | $51,944 | No |
| 66.817 | STATE AND TRIBAL RESPONSE PROGRAM GRANTS | $51,175 | 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 |
|---|---|---|---|
| 2025-003 | Eligibility (E) | Significant deficiency | No |
Read next
- CPA firms that audit Michigan nonprofits
- Michigan single audit statistics
- Michigan nonprofit audit requirements
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 LITTLE RIVER BAND OF OTTAWA INDIANS 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. “Little River Band of Ottawa Indians, Michigan Single Audit FY2025.” https://getauditradar.com/single-audits/mi/little-river-band-of-ottawa-indians-382617761/. Data as of 2026-11-06.