LEECH LAKE BAND OF OJIBWE: Single Audit Reports and Findings
LEECH LAKE BAND OF OJIBWE's most recent single audit in the Federal Audit Clearinghouse covers fiscal year 2020, accepted October 3, 2022; the auditor observed on that filing is RSM US LLP. It reported 2 findings, including a material weakness, with an adverse opinion on the financial statements. 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; LEECH LAKE BAND OF OJIBWE is recorded in CASS LAKE, Minnesota under EIN 411242052, 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 |
|---|---|---|---|---|---|---|---|---|
| 2020 | 2020-06-30 | $53,237,829 | $750,000 | RSM US LLP | Unmodified / Adverse | 2 | MW | 2020-06-CENSUS-0000198627 |
| 2019 | 2019-06-30 | $35,171,205 | $750,000 | RSM US LLP | Unmodified / Qualified / Adverse | 1 | MW | 2019-06-CENSUS-0000198627 |
| 2018 | 2018-06-30 | $31,292,456 | $750,000 | RSM US LLP | Unmodified / Qualified / Adverse | 2 | MW | 2018-06-CENSUS-0000198627 |
| 2017 | 2017-06-30 | $33,272,479 | $750,000 | RSM US LLP | Unmodified / Qualified / Adverse | 3 | MW / SD | 2017-06-CENSUS-0000198627 |
| 2016 | 2016-06-30 | $38,591,842 | $750,000 | RSM US LLP | Unmodified / Qualified / Adverse | 2 | MW / SD | 2016-06-CENSUS-0000198627 |
When is the next single audit due?
If LEECH LAKE BAND OF OJIBWE is again required to have a single audit for the fiscal year ending Jun 30, 2021, the reporting package is due to the Federal Audit Clearinghouse by Mar 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 |
|---|---|---|---|
| 93.441 | INDIAN SELF-DETERMINATION | $11,380,014 | No |
| 21.019 | COVID-19 - CORONAVIRUS RELIEF FUND | $9,902,146 | Yes |
| 20.205 | HIGHWAY PLANNING AND CONSTRUCTION | $4,997,756 | No |
| 15.042 | INDIAN SCHOOL EQUALIZATION PROGRAM | $4,809,792 | Yes |
| 93.600 | HEAD START | $3,540,874 | Yes |
| 15.022 | TRIBAL SELF-GOVERNANCE | $3,420,825 | Yes |
| 93.575 | CHILD CARE AND DEVELOPMENT BLOCK GRANT | $1,972,550 | No |
| 93.658 | FOSTER CARE_TITLE IV-E | $1,557,741 | No |
| 93.568 | LOW-INCOME HOME ENERGY ASSISTANCE | $1,372,743 | No |
| 16.710 | PUBLIC SAFETY PARTNERSHIP AND COMMUNITY POLICING GRANTS | $818,659 | No |
| 93.788 | OPIOID STR | $683,353 | No |
| 93.237 | SPECIAL DIABETES PROGRAM FOR INDIANS_DIABETES PREVENTION AND TREATMENT PROJECTS | $588,606 | No |
| 93.778 | MEDICAL ASSISTANCE PROGRAM | $573,031 | No |
| 10.567 | FOOD DISTRIBUTION PROGRAM ON INDIAN RESERVATIONS | $496,022 | No |
| 93.558 | TEMPORARY ASSISTANCE FOR NEEDY FAMILIES | $419,047 | No |
| 93.563 | CHILD SUPPORT ENFORCEMENT | $387,339 | No |
| 93.441 | COVID-19 - INDIAN SELF-DETERMINATION | $384,296 | No |
| 15.228 | BLM FUELS MANAGEMENT AND COMMUNITY FIRE ASSISTANCE PROGRAM ACTIVITIES | $369,470 | No |
| 93.778 | MEDICAL ASSISTANCE PROGRAM | $367,286 | No |
| 20.600 | STATE AND COMMUNITY HIGHWAY SAFETY | $353,568 | No |
| 93.575 | CHILD CARE AND DEVELOPMENT BLOCK GRANT | $337,715 | No |
| 93.596 | CHILD CARE MANDATORY AND MATCHING FUNDS OF THE CHILD CARE AND DEVELOPMENT FUND | $326,362 | No |
| 15.035 | FORESTRY ON INDIAN LANDS | $288,157 | No |
| 93.558 | TEMPORARY ASSISTANCE FOR NEEDY FAMILIES | $264,676 | No |
| 16.608 | TRIBAL COURT ASSISTANCE PROGRAM | $264,509 | 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 |
|---|---|---|---|
| 2020-002 | Equipment and real property management (F) | Material weakness | Yes |
| 2020-003 | Other / not classified (P) | Other | No |
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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 LEECH LAKE BAND OF OJIBWE 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. “Leech Lake Band of Ojibwe, Minnesota Single Audit FY2020.” https://getauditradar.com/single-audits/mn/leech-lake-band-of-ojibwe-411242052/. Data as of 2026-11-06.