SANTEE SIOUX NATION ORGANIZATIONAL UNIT: Single Audit Reports and Findings
SANTEE SIOUX NATION ORGANIZATIONAL UNIT filed 4 single audits between 2016 and 2019; the most recently observed auditor is LAMFERS & MAAS, LLP (2019), and the 2019 report lists 3 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; SANTEE SIOUX NATION ORGANIZATIONAL UNIT is recorded in NIOBRARA, Nebraska under EIN 470533471, 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 |
|---|---|---|---|---|---|---|---|
| 2019 | 2019-09-30 | $15,475,921 | $750,000 | LAMFERS & MAAS, LLP | 3 | MW | 2019-09-CENSUS-0000201241 |
| 2018 | 2018-09-30 | $13,313,090 | $750,000 | LAMFERS & MAAS, LLP | 4 | MW | 2018-09-CENSUS-0000201241 |
| 2017 | 2017-09-30 | $13,086,723 | $750,000 | LAMFERS & MAAS, LLP | 4 | MW | 2017-09-CENSUS-0000201241 |
| 2016 | 2016-09-30 | $14,985,771 | $750,000 | LAMFERS & MAAS, LLP | 3 | MW | 2016-09-CENSUS-0000201241 |
When is the next single audit due?
If SANTEE SIOUX NATION ORGANIZATIONAL UNIT is again required to have a single audit for the fiscal year ending Sep 30, 2020, the reporting package is due to the Federal Audit Clearinghouse by Jun 30, 2021 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 | $8,242,978 | Yes |
| 93.600 | HEAD START | $609,942 | No |
| 15.030 | INDIAN LAW ENFORCEMENT | $587,480 | No |
| 15.031 | INDIAN COMMUNITY FIRE PROTECTION | $546,514 | No |
| 15.029 | TRIBAL COURTS | $527,843 | No |
| 93.104 | COMPREHENSIVE COMMUNITY MENTAL HEALTH SERVICES FOR CHILDREN WITH SERIOUS EMOTIONAL DISTURBANCES (SED) | $392,832 | No |
| 66.605 | PERFORMANCE PARTNERSHIP GRANTS | $361,770 | No |
| 93.991 | PREVENTIVE HEALTH AND HEALTH SERVICES BLOCK GRANT | $319,269 | No |
| 93.237 | SPECIAL DIABETES PROGRAM FOR INDIANS_DIABETES PREVENTION AND TREATMENT PROJECTS | $292,451 | No |
| 15.024 | INDIAN SELF-DETERMINATION CONTRACT SUPPORT | $192,413 | No |
| 93.933 | DEMONSTRATION PROJECTS FOR INDIAN HEALTH | $175,789 | No |
| 93.243 | SUBSTANCE ABUSE AND MENTAL HEALTH SERVICES_PROJECTS OF REGIONAL AND NATIONAL SIGNIFICANCE | $165,189 | No |
| 93.575 | CHILD CARE AND DEVELOPMENT BLOCK GRANT | $164,204 | No |
| 10.567 | FOOD DISTRIBUTION PROGRAM ON INDIAN RESERVATIONS | $156,463 | No |
| 15.113 | INDIAN SOCIAL SERVICES_WELFARE ASSISTANCE | $156,079 | No |
| 10.557 | SPECIAL SUPPLEMENTAL NUTRITION PROGRAM FOR WOMEN, INFANTS, AND CHILDREN | $150,946 | No |
| 15.144 | INDIAN CHILD WELFARE ACT_TITLE II GRANTS | $146,646 | No |
| 93.912 | RURAL HEALTH CARE SERVICES OUTREACH, RURAL HEALTH NETWORK DEVELOPMENT AND SMALL HEALTH CARE PROVIDER QUALITY IMPROVEMENT | $144,149 | No |
| 20.509 | FORMULA GRANTS FOR RURAL AREAS AND TRIBAL TRANSIT PROGRAM | $136,100 | No |
| 93.558 | TEMPORARY ASSISTANCE FOR NEEDY FAMILIES | $134,637 | No |
| 20.205 | HIGHWAY PLANNING AND CONSTRUCTION | $132,555 | No |
| 15.114 | INDIAN EDUCATION_HIGHER EDUCATION GRANT PROGRAM | $123,379 | No |
| 15.035 | FORESTRY ON INDIAN LANDS | $116,774 | No |
| 93.047 | SPECIAL PROGRAMS FOR THE AGING_TITLE VI, PART A, GRANTS TO INDIAN TRIBES_PART B, GRANTS TO NATIVE HAWAIIANS | $112,601 | No |
| 15.108 | INDIAN EMPLOYMENT ASSISTANCE | $107,803 | 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 |
|---|---|---|---|
| 2019-001 | Activities allowed or unallowed (A); Allowable costs / cost principles (B) | Material weakness | Yes |
| 2019-002 | Activities allowed or unallowed (A); Allowable costs / cost principles (B) | Material weakness | Yes |
| 2019-003 | Activities allowed or unallowed (A); Allowable costs / cost principles (B); Procurement and suspension and debarment (I) | 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 SANTEE SIOUX NATION ORGANIZATIONAL UNIT 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. “Santee Sioux Nation Organizational Unit, Nebraska Single Audits.” https://getauditradar.com/single-audits/ne/santee-sioux-nation-organizational-unit-470533471/. Data as of 2026-11-06.