LOWER BRULE SIOUX TRIBE: Single Audit Reports and Findings
LOWER BRULE SIOUX TRIBE filed 1 single audit between 2016 and 2016; the most recently observed auditor is EIDE BAILLY LLP (2016), and the 2016 report lists 8 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; LOWER BRULE SIOUX TRIBE is recorded in LOWER BRULE, South Dakota under EIN 460222351, 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 |
|---|---|---|---|---|---|---|---|
| 2016 | 2016-09-30 | $16,657,266 | $750,000 | EIDE BAILLY LLP | 8 | MW | 2016-09-CENSUS-0000171345 |
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 PROGRAM | $2,406,305 | Yes |
| 15.522 | MNI WICONI RURAL WATER SUPPLY PROJECT | $1,856,857 | Yes |
| 93.441 | INDIAN SELF-DETERMINATION | $1,442,526 | Yes |
| 15.949 | NATIONAL FIRE PLAN - RURAL FIRE ASSISTANCE | $946,946 | Yes |
| 20.205 | HIGHWAY PLANNING AND CONSTRUCTION | $794,146 | Yes |
| 15.047 | INDIAN EDUCATION FACILITIES, OPERATIONS, AND MAINTENANCE | $773,632 | Yes |
| 84.027 | SPECIAL EDUCATION_GRANTS TO STATES | $650,501 | No |
| 93.243 | SUBSTANCE ABUSE AND MENTAL HEALTH SERVICES_PROJECTS OF REGIONAL AND NATIONAL SIGNIFICANCE | $561,886 | No |
| 84.250 | REHABILITATION SERVICES_AMERICAN INDIANS WITH DISABILITIES | $548,751 | No |
| 84.010 | TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES | $547,000 | No |
| 93.600 | HEAD START | $534,817 | No |
| 66.818 | BROWNFIELDS ASSESSMENT AND CLEANUP COOPERATIVE AGREEMENTS | $421,710 | No |
| 15.046 | ADMINISTRATIVE COST GRANTS FOR INDIAN SCHOOLS | $396,443 | No |
| 15.033 | ROAD MAINTENANCE_INDIAN ROADS | $395,417 | No |
| 15.113 | INDIAN SOCIAL SERVICES_WELFARE ASSISTANCE | $395,157 | No |
| 93.237 | SPECIAL DIABETES PROGRAM FOR INDIANS_DIABETES PREVENTION AND TREATMENT PROJECTS | $311,649 | No |
| 15.029 | TRIBAL COURTS | $283,907 | No |
| 15.024 | INDIAN SELF-DETERMINATION CONTRACT SUPPORT | $256,345 | No |
| 93.575 | CHILD CARE AND DEVELOPMENT BLOCK GRANT | $234,926 | No |
| 10.567 | FOOD DISTRIBUTION PROGRAM ON INDIAN RESERVATIONS | $223,742 | No |
| 11.307 | ECONOMIC ADJUSTMENT ASSISTANCE | $215,594 | No |
| 15.025 | SERVICES TO INDIAN CHILDREN, ELDERLY AND FAMILIES | $189,505 | No |
| 15.048 | BUREAU OF INDIAN AFFAIRS FACILITIES_OPERATIONS AND MAINTENANCE | $186,662 | No |
| 15.036 | INDIAN RIGHTS PROTECTION | $168,680 | No |
| 93.762 | A COMPREHENSIVE APPROACH TO GOOD HEALTH AND WELLNESS IN INDIAN COUNTY ? FINANCED SOLELY BY PREVENTION AND PUBLIC HEALTH | $153,430 | 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 |
|---|---|---|---|
| 2016-001 | N | Material weakness | Yes |
| 2016-002 | L | Material weakness | Yes |
| 2016-003 | N | Material weakness | 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 LOWER BRULE SIOUX TRIBE 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. “LOWER BRULE SIOUX TRIBE Single Audits and Findings (SD).” https://getauditradar.com/single-audits/sd/lower-brule-sioux-tribe-460222351/. Data as of 2026-09-14.