SISSETON-WAHPETON COLLEGE: Single Audit Reports and Findings
SISSETON-WAHPETON COLLEGE filed 3 single audits between 2021 and 2023; the most recently observed auditor is BRADY MARTZ & ASSOCIATES PC (2023), and the 2023 report lists 1 finding, 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; SISSETON-WAHPETON COLLEGE is recorded in SISSETON, South Dakota under EIN 450357254, 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 |
|---|---|---|---|---|---|---|---|
| 2023 | 2023-06-30 | $8,087,087 | $750,000 | BRADY MARTZ & ASSOCIATES PC | 1 | MW / SD | 2023-06-GSAFAC-0000032772 |
| 2022 | 2022-06-30 | $7,414,404 | $750,000 | EIDE BAILLY LLP | 3 | MW | 2022-06-CENSUS-0000068991 |
| 2021 | 2021-06-30 | $6,213,943 | $750,000 | EIDE BAILLY LLP | 1 | MW | 2021-06-CENSUS-0000068991 |
When is the next single audit due?
If SISSETON-WAHPETON COLLEGE is again required to have a single audit for the fiscal year ending Jun 30, 2024, the reporting package is due to the Federal Audit Clearinghouse by Mar 31, 2025 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 |
|---|---|---|---|
| 15.027 | ASSISTANCE TO TRIBALLY CONTROLLED COMMUNITY COLLEGES AND UNIVERSITIES | $1,700,600 | Yes |
| 15.027 | ASSISTANCE TO TRIBALLY CONTROLLED COMMUNITY COLLEGES AND UNIVERSITIES | $868,756 | Yes |
| 84.101 | CAREER AND TECHNICAL EDUCATION - GRANTS TO NATIVE AMERICANS AND ALASKA NATIVES | $643,212 | No |
| 84.063 | FEDERAL PELL GRANT PROGRAM | $595,415 | No |
| 47.076 | EDUCATION AND HUMAN RESOURCES | $476,245 | Yes |
| 84.031 | HIGHER EDUCATION_INSTITUTIONAL AID | $433,382 | Yes |
| 10.766 | COMMUNITY FACILITIES LOANS AND GRANTS | $398,781 | No |
| 84.031 | HIGHER EDUCATION_INSTITUTIONAL AID | $334,323 | Yes |
| 47.076 | EDUCATION AND HUMAN RESOURCES | $298,382 | Yes |
| 15.114 | INDIAN EDUCATION_HIGHER EDUCATION GRANT PROGRAM | $289,026 | No |
| 10.500 | COOPERATIVE EXTENSION SERVICE | $267,306 | No |
| 12.630 | BASIC, APPLIED, AND ADVANCED RESEARCH IN SCIENCE AND ENGINEERING | $258,450 | No |
| 47.076 | EDUCATION AND HUMAN RESOURCES | $191,228 | Yes |
| 47.076 | EDUCATION AND HUMAN RESOURCES | $181,085 | Yes |
| 47.076 | EDUCATION AND HUMAN RESOURCES | $178,069 | Yes |
| 10.766 | COMMUNITY FACILITIES LOANS AND GRANTS | $163,812 | No |
| 84.425 | EDUCATION STABILIZATION FUND | $128,529 | Yes |
| 84.425 | EDUCATION STABILIZATION FUND | $115,072 | Yes |
| 93.859 | BIOMEDICAL RESEARCH AND RESEARCH TRAINING | $93,129 | Yes |
| 47.083 | INTEGRATIVE ACTIVITIES | $92,036 | Yes |
| 47.076 | EDUCATION AND HUMAN RESOURCES | $81,441 | Yes |
| 47.076 | EDUCATION AND HUMAN RESOURCES | $77,073 | Yes |
| 10.221 | TRIBAL COLLEGES EDUCATION EQUITY GRANTS | $70,927 | No |
| 45.311 | NATIVE AMERICAN AND NATIVE HAWAIIAN LIBRARY SERVICES | $69,211 | No |
| 84.365 | ENGLISH LANGUAGE ACQUISITION STATE GRANTS | $32,040 | 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 |
|---|---|---|---|
| 2023-002 | Cash management (C) | 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 SISSETON-WAHPETON COLLEGE 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. “Sisseton-Wahpeton College, South Dakota Single Audits 2021–2023.” https://getauditradar.com/single-audits/sd/sisseton-wahpeton-college-450357254/. Data as of 2026-11-06.