Flandreau Santee Sioux TribeTribal Government

EIN: 237000301

UEI: HH4QS2XSBBK4

Audited by: WIPFLI LLP

Oversight agency: 93 [Department of Health and Human Services]

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Data as of August 28, 2026

Flandreau Santee Sioux Tribe10 audit years22 findings6 repeat
10
Audit Years
22
Total Findings
6
Repeat Findings
$24.9M
Federal Awards Expended (FY 2025)

FY 2025-09-30

UNMODIFIED OPINION, DISCLAIMER OF OPINION$24,865,632 federal awards expended

Management decision deadline — for entities that funded this organization

The FAC accepted this audit on June 24, 2026. Under 2 CFR 200.521(d), a pass-through entity that provided federal funds to this organization for this audit period must issue a management decision on these findings by December 24, 2026 (117 days from today).

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2025-002
Cost Allowability
MATERIAL WEAKNESS
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FY 2024-09-30

UNMODIFIED OPINION, ADVERSE OPINION$26,269,398 federal awards expendedNo findings recorded this year

FAC accepted this audit on June 28, 2025 — management decision was due December 28, 2025.

FY 2023-09-30

UNMODIFIED OPINION, QUALIFIED OPINION$24,162,453 federal awards expended

FAC accepted this audit on June 28, 2024 — management decision was due December 28, 2024.

2023-004
Special Tests & Provisions
MATERIAL WEAKNESSMODIFIED OPINION
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2023-005
Procurement & Suspension/Debarment
SIGNIFICANT DEFICIENCYREPEAT OF 2022-005OTHER MATTERS
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FY 2022-09-30

UNMODIFIED OPINION, DISCLAIMER OF OPINION$28,219,258 federal awards expended

FAC accepted this audit on December 21, 2023 — management decision was due June 21, 2024.

2022-005
Procurement & Suspension/Debarment
SIGNIFICANT DEFICIENCYREPEAT OF 2021-012OTHER MATTERS
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FY 2021-09-30

UNMODIFIED OPINION, ADVERSE OPINION$24,466,030 federal awards expended

FAC accepted this audit on June 25, 2023 — management decision was due December 25, 2023.

2021-006
Reporting
SIGNIFICANT DEFICIENCYOTHER MATTERS
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2021-007
Special Tests & Provisions
SIGNIFICANT DEFICIENCYOTHER MATTERS
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2021-008
Cost Allowability
MATERIAL WEAKNESSREPEAT OF 2020-006QUESTIONED COSTSOTHER MATTERS
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Prior Finding References

2020-006

About Allowable Costs / Cost Principles →
2021-009
Reporting
SIGNIFICANT DEFICIENCYOTHER MATTERS
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2021-010
Cost Allowability
SIGNIFICANT DEFICIENCYOTHER MATTERS
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2021-011
Reporting
SIGNIFICANT DEFICIENCYOTHER MATTERS
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2021-012
Procurement & Suspension/Debarment
SIGNIFICANT DEFICIENCYOTHER MATTERS
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2021-013
Reporting
SIGNIFICANT DEFICIENCYOTHER MATTERS
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FY 2020-09-30

UNMODIFIED OPINION, ADVERSE OPINION$15,580,619 federal awards expended

FAC accepted this audit on January 10, 2022 — management decision was due July 10, 2022.

2020-005
Equipment & Real Property
SIGNIFICANT DEFICIENCYREPEAT OF 2019-008OTHER MATTERS
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Prior Finding References

2019-008

About Equipment and Real Property Management →
2020-006
Activities Allowed or Unallowed
QUESTIONED COSTSOTHER MATTERS
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FY 2019-09-30

UNMODIFIED OPINION, ADVERSE OPINION, DISCLAIMER OF OPINION$11,107,805 federal awards expended

FAC accepted this audit on October 25, 2020 — management decision was due April 25, 2021.

2019-008
Equipment & Real Property
SIGNIFICANT DEFICIENCYREPEAT OF 2018-010OTHER MATTERS
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Prior Finding References

2018-010

About Equipment and Real Property Management →
2019-009
Special Tests & Provisions
SIGNIFICANT DEFICIENCYOTHER MATTERS
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FY 2018-09-30

UNMODIFIED OPINION, ADVERSE OPINION$10,285,039 federal awards expended

FAC accepted this audit on February 27, 2020 — management decision was due August 27, 2020.

2018-008
Activities Allowed or Unallowed
QUESTIONED COSTSOTHER MATTERS
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2018-009
Other
MATERIAL WEAKNESS
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2018-010
Equipment & Real Property
MATERIAL WEAKNESSMODIFIED OPINION
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FY 2017-09-30

UNMODIFIED OPINION, ADVERSE OPINION$9,041,107 federal awards expendedNo findings recorded this year

FAC accepted this audit on June 27, 2018 — management decision was due December 27, 2018.

FY 2016-09-30

UNMODIFIED OPINION, ADVERSE OPINION$7,348,984 federal awards expended

FAC accepted this audit on June 26, 2017 — management decision was due December 26, 2017.

2016-001
Eligibility
SIGNIFICANT DEFICIENCYREPEAT OF 2015-001
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Prior Finding References

2015-001

About Eligibility →
2016-002
Activities Allowed or Unallowed / Cost Allowability
SIGNIFICANT DEFICIENCY
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2016-003
Procurement & Suspension/Debarment
SIGNIFICANT DEFICIENCY
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Data source: This information comes from the Federal Audit Clearinghouse, the official repository of Single Audit data. All data is public domain. Verify this organization's audit history at fac.gov.

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