Yankton Sioux Tribe: Single Audit Reports and Findings
Yankton Sioux Tribe filed 3 single audits between 2019 and 2023; the most recently observed auditor is WOHLENBERG RITZMAN & CO., LLC (2023), and the 2023 report lists 5 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; Yankton Sioux Tribe is recorded in WAGNER, South Dakota under EIN 460373220, 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 | 2023-09-30 | $31,154,153 | $750,000 | WOHLENBERG RITZMAN & CO., LLC | 5 | MW / SD | 2023-09-GSAFAC-0000400921 |
| 2022 | 2022-09-30 | $28,111,672 | $750,000 | WOHLENBERG RITZMAN & CO., LLC | 5 | MW / SD | 2022-09-GSAFAC-0000351964 |
| 2019 | 2019-09-30 | $8,284,203 | $750,000 | WOHLENBERG RITZMAN & CO., LLC | 4 | MW / SD | 2019-09-CENSUS-0000202126 |
When is the next single audit due?
If Yankton Sioux Tribe is again required to have a single audit for the fiscal year ending Sep 30, 2024, the reporting package is due to the Federal Audit Clearinghouse by Jun 30, 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 |
|---|---|---|---|
| 21.027 | CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS | $13,119,504 | Yes |
| 20.205 | HIGHWAY PLANNING AND CONSTRUCTION | $3,050,173 | Yes |
| 15.024 | INDIAN SELF-DETERMINATION CONTRACT SUPPORT | $2,771,012 | No |
| 93.575 | CHILD CARE AND DEVELOPMENT BLOCK GRANT | $2,423,725 | Yes |
| 10.760 | WATER AND WASTE DISPOSAL SYSTEMS FOR RURAL COMMUNITIES | $1,184,112 | Yes |
| 93.441 | INDIAN SELF-DETERMINATION | $1,182,166 | Yes |
| 15.030 | INDIAN LAW ENFORCEMENT | $1,181,615 | Yes |
| 93.600 | HEAD START | $895,607 | No |
| 15.031 | INDIAN COMMUNITY FIRE PROTECTION | $661,757 | No |
| 15.029 | TRIBAL COURTS | $625,893 | No |
| 84.027 | SPECIAL EDUCATION GRANTS TO STATES | $427,190 | No |
| 93.047 | SPECIAL PROGRAMS FOR THE AGING, TITLE VI, PART A, GRANTS TO INDIAN TRIBES, PART B, GRANTS TO NATIVE HAWAIIANS | $345,052 | No |
| 15.034 | AGRICULTURE ON INDIAN LANDS | $301,189 | No |
| 15.114 | INDIAN EDUCATION HIGHER EDUCATION GRANT | $284,306 | No |
| 15.020 | AID TO TRIBAL GOVERNMENTS | $267,353 | No |
| 15.113 | INDIAN SOCIAL SERVICES WELFARE ASSISTANCE | $262,085 | No |
| 66.926 | INDIAN ENVIRONMENTAL GENERAL ASSISTANCE PROGRAM (GAP) | $228,659 | No |
| 15.025 | SERVICES TO INDIAN CHILDREN, ELDERLY AND FAMILIES | $222,445 | No |
| 10.567 | FOOD DISTRIBUTION PROGRAM ON INDIAN RESERVATIONS | $213,215 | No |
| 17.265 | NATIVE AMERICAN EMPLOYMENT AND TRAINING | $180,712 | No |
| 93.243 | SUBSTANCE ABUSE AND MENTAL HEALTH SERVICES PROJECTS OF REGIONAL AND NATIONAL SIGNIFICANCE | $164,413 | No |
| 66.817 | STATE AND TRIBAL RESPONSE PROGRAM GRANTS | $141,181 | No |
| 21.019 | CORONAVIRUS RELIEF FUND | $128,276 | No |
| 93.568 | LOW-INCOME HOME ENERGY ASSISTANCE | $110,976 | No |
| 66.605 | PERFORMANCE PARTNERSHIP GRANTS | $76,977 | 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 |
|---|---|---|---|
| 2023-004 | Other / not classified (P) | Other | Yes |
| 2023-005 | Procurement and suspension and debarment (I) | Material weakness / Questioned costs | Yes |
| 2023-006 | Reporting (L) | Significant deficiency | Yes |
| 2023-007 | Other / not classified (P) | Other | Yes |
| 2023-008 | Activities allowed or unallowed (A); Allowable costs / cost principles (B); Period of performance (H) | Significant deficiency / Questioned costs | 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 Yankton 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. “Yankton Sioux Tribe, South Dakota Single Audits 2019–2023.” https://getauditradar.com/single-audits/sd/yankton-sioux-tribe-460373220/. Data as of 2026-11-06.