LUMMI INDIAN BUSINESS COUNCIL: Single Audit Reports and Findings
LUMMI INDIAN BUSINESS COUNCIL's most recent single audit in the Federal Audit Clearinghouse covers fiscal year 2023, accepted September 30, 2024; the auditor observed on that filing is Stauffer & Associates PLLC. It reported 3 findings, including a material weakness. 2 filings from 2018 to 2023 are on record. 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; LUMMI INDIAN BUSINESS COUNCIL is recorded in BELLINGHAM, Washington under EIN 911004074, 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 | Opinion | Findings | MW / SD | FAC report |
|---|---|---|---|---|---|---|---|---|
| 2023 | 2023-12-31 | $76,110,377 | $750,000 | Stauffer & Associates PLLC | Unmodified | 3 | MW / SD | 2023-12-GSAFAC-0000058234 |
| 2018 | 2018-12-31 | $34,283,252 | $750,000 | Stauffer & Associates PLLC | Unmodified | 1 | SD | 2018-12-CENSUS-0000191897 |
When is the next single audit due?
If LUMMI INDIAN BUSINESS COUNCIL is again required to have a single audit for the fiscal year ending Dec 31, 2024, the reporting package is due to the Federal Audit Clearinghouse by Sep 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 |
|---|---|---|---|
| 93.210 | Tribal Self-Governance Demonstration Program: Planning and Negotiation IHS Compacts | $18,027,161 | Yes |
| 15.022 | Tribal Self-Governance | $13,328,964 | Yes |
| 21.027 | COVID-19 - ARPA - SLFRF | $10,922,171 | Yes |
| 93.600 | Head Start yr 1 | $3,901,055 | No |
| 15.042 | Indian School Equalization Program | $2,185,329 | No |
| 93.243 | Lummi Nation Project AWARE Application | $1,751,769 | No |
| 21.026 | COVID-19 - HAF | $1,742,206 | Yes |
| 93.210 | COVID-19 - Testing IHS and Tribal Operated Programs | $1,300,627 | Yes |
| 84.027 | IDEA - Special Educ. | $1,278,209 | No |
| 93.829 | DHHS SAMHSA - EXPANSION LN BEHAVIORAL HEALTH SVC | $1,206,335 | No |
| 97.036 | FEMA - Disaster Declaration | $1,076,148 | No |
| 15.022 | Indian Reservation Roads Program | $1,059,009 | Yes |
| 11.463 | South Fork Nooksack River Restoration | $937,665 | No |
| 84.425 | COVID-19 - Education Stabilization Fund-ARPA | $934,464 | No |
| 10.912 | Salmon Recovery | $747,256 | No |
| 93.563 | Child Support Enforcement | $715,400 | No |
| 10.567 | FY20 NET | $714,795 | No |
| 15.046 | Administrative Costs | $698,160 | No |
| 93.382 | DHHS - LN CHAP PROJECT | $635,242 | No |
| 93.772 | Lummi Nation Public Health Accreditation Project | $594,941 | No |
| 84.010 | Title I | $495,588 | No |
| 11.438 | Recreation and Conservation (RCO) South Fork Upper and Lower Fobes Ph2 Restoration | $462,625 | No |
| 93.575 | COVID-19 - Child Care and Development Block Grant | $348,225 | No |
| 16.841 | DOJ OVC Tribal Set-Aside Program | $333,066 | No |
| 21.023 | COVID-19 - ARPA - ERA | $297,764 | 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 | Activities allowed or unallowed (A); Allowable costs / cost principles (B) | Material weakness | No |
| 2023-003 | Eligibility (E) | Significant deficiency | No |
| 2023-004 | Equipment and real property management (F) | 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 LUMMI INDIAN BUSINESS COUNCIL 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. “Lummi Indian Business Council, Washington Single Audit FY2023.” https://getauditradar.com/single-audits/wa/lummi-indian-business-council-911004074/. Data as of 2026-11-06.