SAULT STE. MARIE TRIBE OF CHIPPEWA INDIANS: Single Audit Reports and Findings
SAULT STE. MARIE TRIBE OF CHIPPEWA INDIANS's most recent single audit in the Federal Audit Clearinghouse covers fiscal year 2024, accepted September 30, 2025; the auditor observed on that filing is Dennis, Gartland & Niergarth. It reported no findings. 5 filings from 2018 to 2024 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; SAULT STE. MARIE TRIBE OF CHIPPEWA INDIANS is recorded in SAULT STE MARIE, Michigan under EIN 237249643, 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 |
|---|---|---|---|---|---|---|---|---|
| 2024 | 2024-12-31 | $121,633,622 | $750,000 | Dennis, Gartland & Niergarth | Unmodified | 0 | SD | 2024-12-GSAFAC-0000383970 |
| 2023 | 2023-12-31 | $87,298,858 | $750,000 | Dennis, Gartland & Niergarth | Unmodified | 1 | SD | 2023-12-GSAFAC-0000053628 |
| 2022 | 2022-12-31 | $100,138,296 | $750,000 | Dennis, Gartland & Niergarth | Unmodified | 0 | — | 2022-12-CENSUS-0000150622 |
| 2020 | 2020-12-31 | $92,644,390 | $750,000 | Dennis, Gartland & Niergarth | Unmodified | 0 | — | 2020-12-CENSUS-0000150622 |
| 2018 | 2018-12-31 | $48,959,813 | $750,000 | Dennis, Gartland & Niergarth | Unmodified | 0 | — | 2018-12-CENSUS-0000150622 |
When is the next single audit due?
If SAULT STE. MARIE TRIBE OF CHIPPEWA INDIANS is again required to have a single audit for the fiscal year ending Dec 31, 2025, the reporting package is due to the Federal Audit Clearinghouse by Sep 30, 2026 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 |
|---|---|---|---|
| 21.027 | CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS | $54,775,874 | Yes |
| 93.210 | TRIBAL SELF-GOVERNANCE PROGRAM: IHS COMPACTS/FUNDING AGREEMENTS | $14,326,479 | No |
| 93.210 | TRIBAL SELF-GOVERNANCE PROGRAM: IHS COMPACTS/FUNDING AGREEMENTS | $10,394,227 | No |
| 15.022 | TRIBAL SELF-GOVERNANCE | $10,087,365 | No |
| 93.210 | TRIBAL SELF-GOVERNANCE PROGRAM: IHS COMPACTS/FUNDING AGREEMENTS | $8,012,718 | No |
| 15.042 | INDIAN SCHOOL EQUALIZATION | $2,560,981 | Yes |
| 84.425 | EDUCATION STABILIZATION FUND | $1,536,947 | No |
| 21.032 | LOCAL ASSISTANCE AND TRIBAL CONSISTENCY FUND | $1,060,693 | No |
| 93.237 | SPECIAL DIABETES PROGRAM FOR INDIANS DIABETES PREVENTION AND TREATMENT PROJECTS | $865,948 | No |
| 15.046 | ADMINISTRATIVE COST GRANTS FOR INDIAN SCHOOLS | $841,270 | No |
| 93.575 | CHILD CARE AND DEVELOPMENT BLOCK GRANT | $819,613 | No |
| 15.042 | INDIAN SCHOOL EQUALIZATION | $761,125 | Yes |
| 15.047 | INDIAN EDUCATION FACILITIES, OPERATIONS, AND MAINTENANCE | $735,981 | No |
| 93.600 | HEAD START | $662,948 | No |
| 93.581 | IMPROVING THE CAPABILITY OF INDIAN TRIBAL GOVERNMENTS TO REGULATE ENVIRONMENTAL QUALITY | $662,162 | No |
| 84.027 | SPECIAL EDUCATION GRANTS TO STATES | $595,462 | No |
| 84.010 | TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES | $538,695 | No |
| 93.575 | CHILD CARE AND DEVELOPMENT BLOCK GRANT | $483,639 | No |
| 10.567 | FOOD DISTRIBUTION PROGRAM ON INDIAN RESERVATIONS | $444,347 | No |
| 93.788 | OPIOID STR | $423,229 | No |
| 93.600 | HEAD START | $403,599 | No |
| 93.575 | CHILD CARE AND DEVELOPMENT BLOCK GRANT | $395,258 | No |
| 93.600 | HEAD START | $379,346 | No |
| 66.605 | PERFORMANCE PARTNERSHIP GRANTS | $332,197 | No |
| 93.479 | GOOD HEALTH AND WELLNESS IN INDIAN COUNTRY | $322,431 | 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.
The most recent report lists no finding.
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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 SAULT STE. MARIE TRIBE OF CHIPPEWA 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. “Sault Ste. Marie Tribe of Chippewa Indians Single Audit FY2024.” https://getauditradar.com/single-audits/mi/sault-ste-marie-tribe-of-chippewa-indians-237249643/. Data as of 2026-11-06.