CATAWBA INDIAN NATION: Single Audit Reports and Findings
CATAWBA INDIAN NATION filed 6 single audits between 2016 and 2021; the most recently observed auditor is SCOTT AND COMPANY LLC (2021), and the 2021 report lists 1 finding. 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; CATAWBA INDIAN NATION is recorded in ROCK HILL, South Carolina under EIN 571001665, 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 |
|---|---|---|---|---|---|---|---|
| 2021 | 2021-12-31 | $22,166,721 | $750,000 | SCOTT AND COMPANY LLC | 1 | SD | 2021-12-CENSUS-0000210485 |
| 2020 | 2020-12-31 | $17,700,485 | $750,000 | SCOTT AND COMPANY LLC | 0 | — | 2020-12-CENSUS-0000210485 |
| 2019 | 2019-12-31 | $6,296,132 | $750,000 | SCOTT AND COMPANY LLC | 0 | — | 2019-12-CENSUS-0000210485 |
| 2018 | 2018-12-31 | $5,214,948 | $750,000 | SCOTT AND COMPANY LLC | 0 | — | 2018-12-CENSUS-0000210485 |
| 2017 | 2017-12-31 | $4,988,430 | $750,000 | SCOTT AND COMPANY LLC | 0 | SD | 2017-12-CENSUS-0000210485 |
| 2016 | 2016-12-31 | $4,499,904 | $750,000 | SCOTT AND COMPANY LLC | 2 | MW | 2016-12-CENSUS-0000210485 |
When is the next single audit due?
If CATAWBA INDIAN NATION is again required to have a single audit for the fiscal year ending Dec 31, 2022, the reporting package is due to the Federal Audit Clearinghouse by Oct 2, 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 |
|---|---|---|---|
| 21.019 | CORONAVIRUS RELIEF FUND | $13,175,388 | Yes |
| 93.596 | CHILD CARE MANDATORY AND MATCHING FUNDS OF THE CHILD CARE AND DEVELOPMENT FUND | $1,878,160 | No |
| 15.020 | AID TO TRIBAL GOVERNMENTS | $1,622,385 | No |
| 15.022 | TRIBAL SELF-GOVERNANCE | $652,966 | No |
| 20.205 | HIGHWAY PLANNING AND CONSTRUCTION | $635,800 | No |
| 21.023 | EMERGENCY RENTAL ASSISTANCE PROGRAM | $375,774 | Yes |
| 93.479 | GOOD HEALTH AND WELLNESS IN INDIAN COUNTRY (A) | $327,725 | No |
| 20.509 | FORMULA GRANTS FOR RURAL AREAS AND TRIBAL TRANSIT PROGRAM | $274,240 | No |
| 21.027 | CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS | $218,424 | No |
| 15.144 | INDIAN CHILD WELFARE ACT_TITLE II GRANTS | $211,210 | No |
| 66.605 | PERFORMANCE PARTNERSHIP GRANTS | $179,379 | No |
| 15.025 | SERVICES TO INDIAN CHILDREN, ELDERLY AND FAMILIES | $173,367 | No |
| 93.788 | OPIOID STR | $163,094 | No |
| 15.020 | AID TO TRIBAL GOVERNMENTS | $144,259 | No |
| 93.243 | SUBSTANCE ABUSE AND MENTAL HEALTH SERVICES_PROJECTS OF REGIONAL AND NATIONAL SIGNIFICANCE | $143,625 | No |
| 16.587 | VIOLENCE AGAINST WOMEN DISCRETIONARY GRANTS FOR INDIAN TRIBAL GOVERNMENTS | $122,143 | No |
| 93.575 | CHILD CARE AND DEVELOPMENT BLOCK GRANT | $115,064 | No |
| 16.841 | VOCA TRIBAL VICTIM SERVICES SET-ASIDE PROGRAM | $113,278 | No |
| 15.032 | INDIAN ECONOMIC DEVELOPMENT | $106,677 | No |
| 16.608 | TRIBAL COURT ASSISTANCE PROGRAM | $105,592 | No |
| 16.841 | VOCA TRIBAL VICTIM SERVICES SET-ASIDE PROGRAM | $98,259 | No |
| 15.904 | HISTORIC PRESERVATION FUND GRANTS-IN-AID | $83,643 | No |
| 16.582 | CRIME VICTIM ASSISTANCE/DISCRETIONARY GRANTS | $82,307 | No |
| 15.130 | INDIAN EDUCATION_ASSISTANCE TO SCHOOLS | $81,205 | No |
| 11.307 | ECONOMIC ADJUSTMENT ASSISTANCE | $76,120 | 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 |
|---|---|---|---|
| 2021-003 | Reporting (L) | Significant deficiency | No |
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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 CATAWBA INDIAN NATION 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. “Catawba Indian Nation, South Carolina Single Audits 2016–2021.” https://getauditradar.com/single-audits/sc/catawba-indian-nation-571001665/. Data as of 2026-11-06.