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 3 findings, including 1 material weakness. 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; LOWER BRULE SIOUX TRIBE is recorded in LOWER BRULE, South Dakota under EIN 460222351, 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 |
|---|---|---|---|---|---|---|---|
| 2016 | 2016-09-30 | $16,657,266 | $750,000 | EIDE BAILLY LLP | 3 | MW | 2016-09-CENSUS-0000171345 |
When is the next single audit due?
If LOWER BRULE SIOUX TRIBE is again required to have a single audit for the fiscal year ending Sep 30, 2017, the reporting package is due to the Federal Audit Clearinghouse by Jul 2, 2018 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 |
|---|---|---|---|
| 15.042 | 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 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 |
|---|---|---|---|
| 2016-001 | Special tests and provisions (N) | Material weakness | Yes |
| 2016-002 | Reporting (L) | Material weakness | Yes |
| 2016-003 | Special tests and provisions (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, South Dakota Single Audits 2016.” https://getauditradar.com/single-audits/sd/lower-brule-sioux-tribe-460222351/. Data as of 2026-11-06.