UPPER SIOUX COMMUNITY: Single Audit Reports and Findings
UPPER SIOUX COMMUNITY filed 3 single audits between 2018 and 2020; the most recently observed auditor is WESTBERG EISCHENS, PLLP (2020), and the 2020 report lists 0 findings. 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; UPPER SIOUX COMMUNITY is recorded in GRANITE FALLS, Minnesota under EIN 410916290, 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 | 2020-09-30 | $5,015,140 | $750,000 | WESTBERG EISCHENS, PLLP | 0 | — | 2020-09-CENSUS-0000200487 |
| 2019 | 2019-09-30 | $2,586,165 | $750,000 | WESTBERG EISCHENS, PLLP | 0 | — | 2019-09-CENSUS-0000200487 |
| 2018 | 2018-09-30 | $2,729,473 | $750,000 | WESTBERG EISCHENS, PLLP | 1 | MW | 2018-09-CENSUS-0000200487 |
When is the next single audit due?
If UPPER SIOUX COMMUNITY is again required to have a single audit for the fiscal year ending Sep 30, 2021, the reporting package is due to the Federal Audit Clearinghouse by Jun 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 | $1,455,564 | Yes |
| 93.210 | TRIBAL SELF-GOVERNANCE PROGRAM: IHS COMPACTS/FUNDING AGREEMENTS | $946,502 | Yes |
| 16.710 | PUBLIC SAFETY PARTNERSHIP AND COMMUNITY POLICING GRANTS | $421,058 | No |
| 93.210 | TRIBAL SELF-GOVERNANCE PROGRAM: IHS COMPACTS/FUNDING AGREEMENTS | $420,546 | Yes |
| 15.020 | AID TO TRIBAL GOVERNMENTS | $299,151 | No |
| 20.205 | HIGHWAY PLANNING AND CONSTRUCTION | $228,861 | No |
| 97.036 | DISASTER GRANTS - PUBLIC ASSISTANCE (PRESIDENTIALLY DECLARED DISASTERS) | $177,590 | No |
| 93.391 | ACTIVITIES TO SUPPORT STATE, TRIBAL, LOCAL AND TERRITORIAL (STLT) HEALTH DEPARTMENT RESPONSE TO PUBLIC HEALTH OR HEALTHCARE CRISES | $174,626 | No |
| 66.926 | INDIAN ENVIRONMENTAL GENERAL ASSISTANCE PROGRAM (GAP) | $155,046 | No |
| 15.144 | INDIAN CHILD WELFARE ACT_TITLE II GRANTS | $93,363 | No |
| 93.569 | COMMUNITY SERVICES BLOCK GRANT | $70,896 | No |
| 20.600 | STATE AND COMMUNITY HIGHWAY SAFETY | $66,010 | No |
| 15.021 | CONSOLIDATED TRIBAL GOVERNMENT PROGRAM | $64,515 | No |
| 93.237 | SPECIAL DIABETES PROGRAM FOR INDIANS_DIABETES PREVENTION AND TREATMENT PROJECTS | $62,063 | No |
| 93.575 | CHILD CARE AND DEVELOPMENT BLOCK GRANT | $55,696 | No |
| 15.029 | TRIBAL COURTS | $34,578 | No |
| 16.588 | VIOLENCE AGAINST WOMEN FORMULA GRANTS | $34,365 | No |
| 93.563 | CHILD SUPPORT ENFORCEMENT | $33,836 | No |
| 15.025 | SERVICES TO INDIAN CHILDREN, ELDERLY AND FAMILIES | $28,869 | No |
| 21.019 | CORONAVIRUS RELIEF FUND | $27,641 | Yes |
| 93.994 | MATERNAL AND CHILD HEALTH SERVICES BLOCK GRANT TO THE STATES | $27,448 | No |
| 93.069 | PUBLIC HEALTH EMERGENCY PREPAREDNESS | $25,265 | No |
| 15.674 | NATIONAL FIRE PLAN-WILDLAND URBAN INTERFACE COMMUNITY FIRE ASSISTANCE | $23,162 | No |
| 15.033 | ROAD MAINTENANCE_INDIAN ROADS | $21,890 | No |
| 93.772 | TRIBAL PUBLIC HEALTH CAPACITY BUILDING AND QUALITY IMPROVEMENT UMBRELLA COOPERATIVE AGREEMENT | $16,238 | 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.
Read next
- CPA firms that audit Minnesota nonprofits
- Minnesota single audit statistics
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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 UPPER SIOUX COMMUNITY 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. “Upper Sioux Community, Minnesota Single Audits 2018–2020.” https://getauditradar.com/single-audits/mn/upper-sioux-community-410916290/. Data as of 2026-11-06.