ELKO BAND COUNCIL: Single Audit Reports and Findings
ELKO BAND COUNCIL filed 2 single audits between 2017 and 2019; the most recently observed auditor is PIERCY BOWLER TAYLOR & KERN (2019), and the 2019 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; ELKO BAND COUNCIL is recorded in ELKO, Nevada under EIN 880163776, 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 | $1,150,571 | $750,000 | PIERCY BOWLER TAYLOR & KERN | 0 | — | 2019-09-CENSUS-0000196560 |
| 2017 | 2017-09-30 | $1,130,816 | $750,000 | MELISSA B PETERSEN,CPA LLC | 0 | — | 2017-09-CENSUS-0000196560 |
When is the next single audit due?
If ELKO BAND COUNCIL 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 |
|---|---|---|---|
| 15.020 | AID TO TRIBAL GOVERNMENTS | $249,288 | Yes |
| 15.025 | SERVICES TO INDIAN CHILDREN, ELDERLY AND FAMILIES | $242,834 | No |
| 93.441 | INDIAN SELF-DETERMINATION | $219,482 | No |
| 66.926 | INDIAN ENVIRONMENTAL GENERAL ASSISTANCE PROGRAM (GAP) | $114,639 | No |
| 93.047 | SPECIAL PROGRAMS FOR THE AGING_TITLE VI, PART A, GRANTS TO INDIAN TRIBES_PART B, GRANTS TO NATIVE HAWAIIANS | $86,887 | No |
| 15.130 | INDIAN EDUCATION_ASSISTANCE TO SCHOOLS | $65,155 | No |
| 93.575 | CHILD CARE AND DEVELOPMENT BLOCK GRANT | $56,314 | No |
| 20.205 | HIGHWAY PLANNING AND CONSTRUCTION | $32,130 | No |
| 10.766 | COMMUNITY FACILITIES LOANS AND GRANTS | $17,526 | No |
| 93.045 | SPECIAL PROGRAMS FOR THE AGING_TITLE III, PART C_NUTRITION SERVICES | $15,745 | No |
| 93.054 | NATIONAL FAMILY CAREGIVER SUPPORT, TITLE VI, PART C, GRANTS TO INDIAN TRIBES AND NATIVE HAWAIIANS | $13,380 | No |
| 10.559 | SUMMER FOOD SERVICE PROGRAM FOR CHILDREN | $9,885 | No |
| 15.033 | ROAD MAINTENANCE_INDIAN ROADS | $8,893 | No |
| 93.053 | NUTRITION SERVICES INCENTIVE PROGRAM | $5,773 | No |
| 15.041 | ENVIRONMENTAL MANAGEMENT_INDIAN PROGRAMS | $4,100 | No |
| 93.053 | NUTRITION SERVICES INCENTIVE PROGRAM | $3,071 | No |
| 20.205 | HIGHWAY PLANNING AND CONSTRUCTION | $2,761 | No |
| 93.071 | MEDICARE ENROLLMENT ASSISTANCE PROGRAM | $2,025 | No |
| 10.567 | FOOD DISTRIBUTION PROGRAM ON INDIAN RESERVATIONS | $683 | 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.
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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 ELKO BAND COUNCIL 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. “Elko Band Council, Nevada Single Audits 2017–2019.” https://getauditradar.com/single-audits/nv/elko-band-council-880163776/. Data as of 2026-11-06.