INDIAN BOARD OF EDUCATION FOR PIERRE: Single Audit Reports and Findings
INDIAN BOARD OF EDUCATION FOR PIERRE filed 10 single audits between 2016 and 2025; the most recently observed auditor is ELO CPAs & Advisors (2025), and the 2025 report lists 3 findings, including 1 material weakness. Data as of 2026-09-14.
Data as of Sep 14, 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; INDIAN BOARD OF EDUCATION FOR PIERRE is recorded in PIERRE, South Dakota under EIN 460315553, and the Clearinghouse records it as a tribal government.
| Audit year | Fiscal year end | Federal expended | Threshold applied | Auditor observed | Findings | MW / SD | FAC report |
|---|---|---|---|---|---|---|---|
| 2025 | 2025-06-30 | $6,701,467 | $750,000 | ELO CPAs & Advisors | 3 | MW | 2025-06-GSAFAC-0000427512 |
| 2024 | 2024-06-30 | $6,303,650 | $750,000 | ELO CPAs & Advisors | 1 | MW | 2024-06-GSAFAC-0000409367 |
| 2023 | 2023-06-30 | $5,858,694 | $750,000 | ELO CPAs & Advisors | 1 | MW | 2023-06-GSAFAC-0000386917 |
| 2022 | 2022-06-30 | $6,880,562 | $750,000 | REDW LLC | 7 | — | 2022-06-GSAFAC-0000353467 |
| 2021 | 2021-06-30 | $6,210,279 | $750,000 | REDW LLC | 3 | MW | 2021-06-GSAFAC-0000037655 |
| 2020 | 2020-06-30 | $6,646,034 | $750,000 | REDW LLC | 4 | MW | 2020-06-CENSUS-0000193465 |
| 2019 | 2019-06-30 | $6,498,280 | $750,000 | EIDE BAILLY LLP | 9 | MW | 2019-06-CENSUS-0000193465 |
| 2018 | 2018-06-30 | $6,533,932 | $750,000 | DONNA DENKER AND ASSOCIATES | 9 | MW | 2018-06-CENSUS-0000193465 |
| 2017 | 2017-06-30 | $6,238,020 | $750,000 | DONNA DENKER AND ASSOCIATES | 9 | MW / SD | 2017-06-CENSUS-0000193465 |
| 2016 | 2016-06-30 | $5,919,379 | $750,000 | DONNA DENKER AND ASSOCIATES | 2 | MW | 2016-06-CENSUS-0000193465 |
Which federal programs did this organization report?
From the most recent accepted report. "Major" is the designation the auditor made under 2 CFR 200.518, not ours.
| ALN | Program | Expended | Major |
|---|---|---|---|
| 15.042 | INDIAN SCHOOL EQUALIZATION | $3,377,784 | Yes |
| 15.046 | ADMINISTRATIVE COST GRANTS FOR INDIAN SCHOOLS | $806,832 | Yes |
| 15.047 | INDIAN EDUCATION FACILITIES, OPERATIONS, AND MAINTENANCE | $789,282 | Yes |
| 84.027 | SPECIAL EDUCATION GRANTS TO STATES | $663,887 | No |
| 84.425 | EDUCATION STABILIZATION FUND | $582,210 | No |
| 93.441 | INDIAN SELF-DETERMINATION | $186,363 | No |
| 10.555 | NATIONAL SCHOOL LUNCH PROGRAM | $113,207 | No |
| 15.044 | INDIAN SCHOOLS STUDENT TRANSPORTATION | $85,016 | No |
| 21.027 | CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS | $68,906 | No |
| 84.060 | INDIAN EDUCATION GRANTS TO LOCAL EDUCATIONAL AGENCIES | $27,668 | No |
| 84.424 | STUDENT SUPPORT AND ACADEMIC ENRICHMENT PROGRAM | $312 | No |
What findings did the auditor report?
The reference and the requirement letter are the ones the auditor used. The finding text itself is not reproduced here; the FAC report linked above carries it in full.
| Reference | Requirement | Severity | Repeat |
|---|---|---|---|
| 2025-002 | L | Material weakness | Yes |
Form 990 and IRS registration
Form 990 "accounting fees" (Part IX line 11c) cover all accounting services reported by the organization and are not the price of an audit engagement.
- Total revenue
- $8,697,266
- Total assets
- $20,984,108
- NTEE code
- P620
- Exempt under
- 501(c)(3)
- Ruling year
- 1974
- BMF release
- 2026-09-17
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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 INDIAN BOARD OF EDUCATION FOR PIERRE 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. “INDIAN BOARD OF EDUCATION FOR PIERRE Single Audits.” https://getauditradar.com/single-audits/sd/indian-board-of-education-for-pierre-460315553/. Data as of 2026-09-14.