LITTLE BIG HORN COLLEGE: Single Audit Reports and Findings
LITTLE BIG HORN COLLEGE filed 5 single audits between 2016 and 2020; the most recently observed auditor is ANDERSON ZURMUEHLEN & CO., P.C. (2020), and the 2020 report lists 2 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; LITTLE BIG HORN COLLEGE is recorded in CROW AGENCY, Montana under EIN 810331905, and the Clearinghouse records it as a higher education institution. 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 | 2020-06-30 | $7,213,533 | $750,000 | ANDERSON ZURMUEHLEN & CO., P.C. | 2 | SD | 2020-06-CENSUS-0000202015 |
| 2019 | 2019-06-30 | $6,673,069 | $750,000 | ANDERSON ZURMUEHLEN & CO., P.C. | 3 | SD | 2019-06-CENSUS-0000202015 |
| 2018 | 2018-06-30 | $6,435,233 | $750,000 | ANDERSON ZURMUEHLEN & CO., P.C. | 2 | SD | 2018-06-CENSUS-0000202015 |
| 2017 | 2017-06-30 | $8,630,239 | $750,000 | ANDERSON ZURMUEHLEN & CO., P.C. | 1 | SD | 2017-06-CENSUS-0000202015 |
| 2016 | 2016-06-30 | $8,683,761 | $750,000 | WIPFLI LLP | 0 | SD | 2016-06-CENSUS-0000202015 |
When is the next single audit due?
If LITTLE BIG HORN COLLEGE 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 |
|---|---|---|---|
| 15.027 | ASSISTANCE TO TRIBALLY CONTROLLED COMMUNITY COLLEGES AND UNIVERSITIES | $2,375,559 | Yes |
| 15.028 | TRIBALLY CONTROLLED COMMUNITY COLLEGE ENDOWMENTS | $1,297,809 | No |
| 84.031 | HIGHER EDUCATION_INSTITUTIONAL AID | $776,068 | Yes |
| 84.031 | HIGHER EDUCATION_INSTITUTIONAL AID | $724,910 | Yes |
| 84.063 | FEDERAL PELL GRANT PROGRAM | $626,468 | Yes |
| 93.587 | PROMOTE THE SURVIVAL AND CONTINUING VITALITY OF NATIVE AMERICAN LANGUAGES | $333,130 | No |
| 17.265 | NATIVE AMERICAN EMPLOYMENT AND TRAINING | $236,523 | No |
| 10.500 | COOPERATIVE EXTENSION SERVICE | $148,896 | No |
| 10.222 | TRIBAL COLLEGES ENDOWMENT PROGRAM | $122,863 | No |
| 93.121 | ORAL DISEASES AND DISORDERS RESEARCH | $89,001 | No |
| 10.766 | COMMUNITY FACILITIES LOANS AND GRANTS | $88,416 | No |
| 10.221 | TRIBAL COLLEGES EDUCATION EQUITY GRANTS | $77,488 | No |
| 93.859 | BIOMEDICAL RESEARCH AND RESEARCH TRAINING | $73,450 | No |
| 45.149 | PROMOTION OF THE HUMANITIES_DIVISION OF PRESERVATION AND ACCESS | $47,243 | No |
| 16.525 | GRANTS TO REDUCE DOMESTIC VIOLENCE, DATING VIOLENCE, SEXUAL ASSAULT, AND STALKING ON CAMPUS | $43,383 | No |
| 45.311 | NATIVE AMERICAN AND NATIVE HAWAIIAN LIBRARY SERVICES | $38,484 | No |
| 84.425 | EDUCATION STABILIZATION FUND | $29,137 | No |
| 10.227 | 1994 INSTITUTIONS RESEARCH PROGRAM | $25,262 | No |
| 66.509 | SCIENCE TO ACHIEVE RESULTS (STAR) RESEARCH PROGRAM | $22,969 | No |
| 84.007 | FEDERAL SUPPLEMENTAL EDUCATIONAL OPPORTUNITY GRANTS | $17,340 | Yes |
| 84.033 | FEDERAL WORK-STUDY PROGRAM | $12,130 | Yes |
| 45.162 | PROMOTION OF THE HUMANITIES_TEACHING AND LEARNING RESOURCES AND CURRICULUM DEVELOPMENT | $7,004 | 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 |
|---|---|---|---|
| 2020-004 | Special tests and provisions (N) | Significant deficiency | No |
| 2020-005 | Reporting (L) | Significant deficiency | No |
Form 990 and IRS registration
Form 990 "accounting fees" (Part IX line 11c) cover all accounting services reported by the organization and are not the price of an audit engagement.
Where to find the return itself, and what our Form 990 data covers: Form 990 lookup.
- Exempt under
- 501(c)(3)
- Ruling year
- 1982
- BMF release
- 2026-10-20
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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 LITTLE BIG HORN COLLEGE 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 Big Horn College, Montana Single Audits 2016–2020.” https://getauditradar.com/single-audits/mt/little-big-horn-college-810331905/. Data as of 2026-11-06.