SHOSHONE-PAIUTE TRIBE OF THE DUCK VALLEY INDIAN RESERVATION: Single Audit Reports and Findings
SHOSHONE-PAIUTE TRIBE OF THE DUCK VALLEY INDIAN RESERVATION's most recent single audit in the Federal Audit Clearinghouse covers fiscal year 2021, accepted January 16, 2024; the auditor observed on that filing is Melissa B Petersen,Cpa LLC. It reported 3 findings. 1 filing in 2021 is on record. 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; SHOSHONE-PAIUTE TRIBE OF THE DUCK VALLEY INDIAN RESERVATION is recorded in OWYHEE, Nevada under EIN 880063331, 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 | Opinion | Findings | MW / SD | FAC report |
|---|---|---|---|---|---|---|---|---|
| 2021 | 2021-09-30 | $29,851,573 | $750,000 | Melissa B Petersen,Cpa LLC | Unmodified | 3 | SD | 2021-09-GSAFAC-0000019427 |
When is the next single audit due?
If SHOSHONE-PAIUTE TRIBE OF THE DUCK VALLEY INDIAN RESERVATION is again required to have a single audit for the fiscal year ending Sep 30, 2022, the reporting package is due to the Federal Audit Clearinghouse by Jun 30, 2023 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 |
|---|---|---|---|
| 93.210 | TRIBAL SELF-GOVERNANCE PROGRAM: IHS COMPACTS/FUNDING AGREEMENTS | $8,168,341 | No |
| 21.019 | CORONAVIRUS RELIEF FUND | $7,938,126 | Yes |
| 21.027 | CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS | $4,660,506 | Yes |
| 15.022 | TRIBAL SELF-GOVERNANCE | $2,528,872 | No |
| 97.036 | DISASTER GRANTS - PUBLIC ASSISTANCE (PRESIDENTIALLY DECLARED DISASTERS) | $1,073,838 | No |
| 15.063 | IMPROVEMENT AND REPAIR OF INDIAN DETENTION FACILITIES | $1,071,774 | No |
| 97.046 | FIRE MANAGEMENT ASSISTANCE GRANT | $696,358 | Yes |
| 20.205 | HIGHWAY PLANNING AND CONSTRUCTION | $444,412 | No |
| 93.U10 | PL102-477PROGRAM | $335,069 | No |
| 81.U03 | FISH STOCK AND O&M | $301,390 | No |
| 93.237 | SPECIAL DIABETES PROGRAM FOR INDIANS_DIABETES PREVENTION AND TREATMENT PROJECTS | $259,466 | No |
| 20.106 | AIRPORT IMPROVEMENT PROGRAM | $244,114 | No |
| 10.U00 | LOAN GUARANTEE PROGRAM | $241,188 | No |
| 84.250 | AMERICAN INDIAN VOCATIONAL REHABILITATION SERVICES | $234,007 | No |
| 93.047 | SPECIAL PROGRAMS FOR THE AGING_TITLE VI, PART A, GRANTS TO INDIAN TRIBES_PART B, GRANTS TO NATIVE HAWAIIANS | $191,010 | No |
| 10.567 | FOOD DISTRIBUTION PROGRAM ON INDIAN RESERVATIONS | $190,868 | No |
| 81.U05 | RESERVATION HABITAT ENHANCEMENT | $170,995 | No |
| 66.419 | WATER POLLUTION CONTROL STATE, INTERSTATE, AND TRIBAL PROGRAM SUPPORT | $146,810 | No |
| 93.243 | SUBSTANCE ABUSE AND MENTAL HEALTH SERVICES_PROJECTS OF REGIONAL AND NATIONAL SIGNIFICANCE | $119,896 | No |
| 81.U06 | WILSON RANCH O&M | $94,230 | No |
| 16.589 | RURAL DOMESTIC VIOLENCE, DATING VIOLENCE, SEXUAL ASSAULT, AND STALKING ASSISTANCE PROGRAM | $80,316 | No |
| 16.024 | TRIBAL SEXUAL ASSAULT SERVICES PROGRAM | $72,972 | No |
| 66.608 | ENVIRONMENTAL INFORMATION EXCHANGE NETWORK GRANT PROGRAM AND RELATED ASSISTANCE | $71,826 | No |
| 10.U02 | WATERCRAFT INSPECTION | $61,515 | No |
| 66.926 | INDIAN ENVIRONMENTAL GENERAL ASSISTANCE PROGRAM (GAP) | $59,499 | 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 |
|---|---|---|---|
| 2021-002 | Procurement and suspension and debarment (I) | Significant deficiency | No |
| 2021-003 | Equipment and real property management (F) | Significant deficiency | Yes |
| 2021-004 | Reporting (L) | Significant deficiency | 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 SHOSHONE-PAIUTE TRIBE OF THE DUCK VALLEY INDIAN RESERVATION 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. “Shoshone-Paiute Tribe of the Duck Single Audit FY2021 (NV).” https://getauditradar.com/single-audits/nv/shoshone-paiute-tribe-of-the-duck-valley-indian-reservation-880063331/. Data as of 2026-11-06.