ROSEBUD SIOUX TRIBE: Single Audit Reports and Findings
ROSEBUD SIOUX TRIBE filed 3 single audits between 2019 and 2022; the most recently observed auditor is WIPFLI LLP (2022), and the 2022 report lists 2 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; ROSEBUD SIOUX TRIBE is recorded in ROSEBUD, South Dakota under EIN 460248724, 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 |
|---|---|---|---|---|---|---|---|
| 2022 | 2022-09-30 | $147,737,034 | $750,000 | WIPFLI LLP | 2 | MW | 2022-09-CENSUS-0000186306 |
| 2021 | 2021-09-30 | $132,958,934 | $750,000 | WIPFLI LLP | 2 | MW / SD | 2021-09-CENSUS-0000186306 |
| 2019 | 2019-09-30 | $46,372,076 | $750,000 | WIPFLI LLP | 0 | — | 2019-09-CENSUS-0000186306 |
When is the next single audit due?
If ROSEBUD SIOUX TRIBE is again required to have a single audit for the fiscal year ending Sep 30, 2023, the reporting package is due to the Federal Audit Clearinghouse by Jul 1, 2024 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 |
|---|---|---|---|
| 21.027 | CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS | $75,350,237 | Yes |
| 20.933 | NATIONAL INFRASTRUCTURE INVESTMENTS | $8,238,736 | No |
| 15.030 | INDIAN LAW ENFORCEMENT | $8,181,699 | Yes |
| 93.600 | HEAD START | $7,047,745 | Yes |
| 93.575 | CHILD CARE AND DEVELOPMENT BLOCK GRANT | $5,106,609 | No |
| 93.441 | INDIAN SELF-DETERMINATION | $5,100,999 | No |
| 21.019 | CORONAVIRUS RELIEF FUND | $4,753,048 | No |
| 15.024 | INDIAN SELF-DETERMINATION CONTRACT SUPPORT | $3,885,515 | No |
| 20.205 | HIGHWAY PLANNING AND CONSTRUCTION | $2,494,961 | No |
| 93.441 | INDIAN SELF-DETERMINATION | $2,422,758 | No |
| 15.021 | CONSOLIDATED TRIBAL GOVERNMENT PROGRAM | $2,283,505 | Yes |
| 15.029 | TRIBAL COURTS | $1,743,469 | No |
| 15.522 | MNI WICONI RURAL WATER SUPPLY PROJECT | $1,577,312 | No |
| 10.557 | SPECIAL SUPPLEMENTAL NUTRITION PROGRAM FOR WOMEN, INFANTS, AND CHILDREN | $1,420,291 | No |
| 93.568 | LOW-INCOME HOME ENERGY ASSISTANCE | $1,190,136 | No |
| 15.141 | INDIAN HOUSING ASSISTANCE | $1,181,142 | No |
| 93.237 | SPECIAL DIABETES PROGRAM FOR INDIANS_DIABETES PREVENTION AND TREATMENT PROJECTS | $1,100,776 | No |
| 17.258 | WIA ADULT PROGRAM | $1,092,492 | No |
| 93.568 | LOW-INCOME HOME ENERGY ASSISTANCE | $895,524 | No |
| 15.021 | CONSOLIDATED TRIBAL GOVERNMENT PROGRAM | $839,349 | Yes |
| 16.710 | PUBLIC SAFETY PARTNERSHIP AND COMMUNITY POLICING GRANTS | $748,297 | No |
| 20.509 | FORMULA GRANTS FOR RURAL AREAS AND TRIBAL TRANSIT PROGRAM | $673,051 | No |
| 15.048 | BUREAU OF INDIAN AFFAIRS FACILITIES_OPERATIONS AND MAINTENANCE | $663,345 | No |
| 93.243 | SUBSTANCE ABUSE AND MENTAL HEALTH SERVICES_PROJECTS OF REGIONAL AND NATIONAL SIGNIFICANCE | $529,542 | No |
| 10.567 | FOOD DISTRIBUTION PROGRAM ON INDIAN RESERVATIONS | $526,908 | 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 |
|---|---|---|---|
| 2022-005 | Activities allowed or unallowed (A); Allowable costs / cost principles (B) | Material weakness | No |
| 2022-006 | Activities allowed or unallowed (A); Allowable costs / cost principles (B) | Material weakness | 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 ROSEBUD 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. “Rosebud Sioux Tribe, South Dakota Single Audits 2019–2022.” https://getauditradar.com/single-audits/sd/rosebud-sioux-tribe-460248724/. Data as of 2026-11-06.