STANDING ROCK SIOUX TRIBE: Single Audit Reports and Findings
STANDING ROCK SIOUX TRIBE filed 4 single audits between 2016 and 2023; the most recently observed auditor is Baker Tilly US, LLP (2023), and the 2023 report lists 8 findings, including 1 material weakness. 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; STANDING ROCK SIOUX TRIBE is recorded in FORT YATES, North Dakota under EIN 450220519, 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 |
|---|---|---|---|---|---|---|---|
| 2023 | 2023-09-30 | $53,637,735 | $750,000 | Baker Tilly US, LLP | 8 | MW / SD | 2023-09-GSAFAC-0000379292 |
| 2018 | 2018-09-30 | $39,308,267 | $750,000 | MOSS ADAMS LLP | 8 | MW | 2018-09-CENSUS-0000162367 |
| 2017 | 2017-09-30 | $38,539,572 | $750,000 | REDW LLC | 8 | MW / SD | 2017-09-CENSUS-0000162367 |
| 2016 | 2016-09-30 | $35,487,039 | $750,000 | REDW LLC | 11 | MW / SD | 2016-09-CENSUS-0000162367 |
When is the next single audit due?
If STANDING ROCK SIOUX TRIBE is again required to have a single audit for the fiscal year ending Sep 30, 2024, the reporting package is due to the Federal Audit Clearinghouse by Jun 30, 2025 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 |
|---|---|---|---|
| 15.518 | GARRISON DIVERSION UNIT | $8,597,244 | Yes |
| 15.021 | CONSOLIDATED TRIBAL GOVERNMENT | $6,762,929 | Yes |
| 93.445 | INDIAN HEALTH SERVICE SANITATION FACILITIES CONSTRUCTION PROGRAM | $5,984,686 | Yes |
| 93.600 | HEAD START | $3,989,528 | No |
| 21.027 | CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS - COVID-19 | $3,802,099 | Yes |
| 93.575 | CHILD CARE AND DEVELOPMENT BLOCK GRANT - COVID-19 | $3,006,707 | Yes |
| 93.441 | INDIAN SELF-DETERMINATION | $2,996,294 | Yes |
| 10.760 | WATER AND WASTE DISPOSAL SYSTEMS FOR RURAL COMMUNITIES | $2,537,334 | Yes |
| 93.568 | LOW-INCOME HOME ENERGY ASSISTANCE | $2,364,834 | Yes |
| 10.557 | WIC SPECIAL SUPPLEMENTAL NUTRITION PROGRAM FOR WOMEN, INFANTS, AND CHILDREN - COVID-19 | $2,331,451 | Yes |
| 21.019 | CORONAVIRUS RELIEF FUND - COVID-19 | $1,827,741 | No |
| 93.563 | CHILD SUPPORT SERVICES | $1,257,166 | No |
| 15.033 | ROAD MAINTENANCE INDIAN ROADS | $912,313 | No |
| 15.108 | INDIAN EMPLOYMENT ASSISTANCE | $681,076 | No |
| 93.243 | SUBSTANCE ABUSE AND MENTAL HEALTH SERVICES PROJECTS OF REGIONAL AND NATIONAL SIGNIFICANCE | $562,453 | No |
| 10.567 | FOOD DISTRIBUTION PROGRAM ON INDIAN RESERVATIONS | $478,505 | No |
| 93.237 | SPECIAL DIABETES PROGRAM FOR INDIANS DIABETES PREVENTION AND TREATMENT PROJECTS | $392,808 | No |
| 20.205 | HIGHWAY PLANNING AND CONSTRUCTION | $344,685 | No |
| 84.181 | SPECIAL EDUCATION-GRANTS FOR INFANTS AND FAMILIES | $315,338 | No |
| 93.047 | SPECIAL PROGRAMS FOR THE AGING, TITLE VI, PART A, GRANTS TO INDIAN TRIBES, PART B, GRANTS TO NATIVE HAWAIIANS | $259,131 | No |
| 84.027 | SPECIAL EDUCATION GRANTS TO STATES | $258,737 | No |
| 15.151 | EDUCATION ENHANCEMENTS | $257,143 | No |
| 15.040 | REAL ESTATE PROGRAMS INDIAN LANDS | $255,997 | No |
| 15.065 | SAFETY OF DAMS ON INDIAN LANDS | $232,414 | No |
| 93.665 | EMERGENCY GRANTS TO ADDRESS MENTAL AND SUBSTANCE USE DISORDERS DURING COVID-19 | $226,022 | 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 |
|---|---|---|---|
| 2023-003 | Cash management (C) | Material weakness | Yes |
| 2023-004 | Eligibility (E) | Material weakness | Yes |
| 2023-005 | Eligibility (E) | Significant deficiency | No |
| 2023-006 | Matching, level of effort, earmarking (G) | Material weakness | Yes |
| 2023-007 | Period of performance (H) | Material weakness | Yes |
| 2023-008 | Procurement and suspension and debarment (I) | Material weakness | Yes |
| 2023-009 | Reporting (L) | Material weakness | Yes |
| 2023-010 | Special tests and provisions (N) | Material weakness | Yes |
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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 STANDING ROCK SIOUX TRIBE 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. “Standing Rock Sioux Tribe, North Dakota Single Audits 2016–2023.” https://getauditradar.com/single-audits/nd/standing-rock-sioux-tribe-450220519/. Data as of 2026-11-06.