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STANDING ROCK COMMUNITY GRANT SCHOOLTribal Government

EIN: 450407044

UEI: EYC8CFBB3N89

Audited by: MIDWEST PROFESSIONALS, PLLC

Oversight agency: 15 [Department of the Interior]

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Data as of September 7, 2026

STANDING ROCK COMMUNITY GRANT SCHOOL10 audit years33 findings30 repeat
10
Audit Years
33
Total Findings
30
Repeat Findings
$12.9M
Federal Awards Expended (FY 2025)

FY 2025-06-30

LOW-RISK AUDITEE$12,937,439 federal awards expendedNo findings recorded this year

Management decision deadline — for entities that funded this organization

The FAC accepted this audit on March 12, 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 September 12, 2026 (2 days ago).

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FY 2024-06-30

LOW-RISK AUDITEE$14,056,585 federal awards expendedNo findings recorded this year

FAC accepted this audit on March 28, 2025 — management decision was due September 28, 2025.

FY 2023-06-30

LOW-RISK AUDITEE$14,627,976 federal awards expendedNo findings recorded this year

FAC accepted this audit on March 27, 2024 — management decision was due September 27, 2024.

FY 2022-06-30

LOW-RISK AUDITEE$16,208,848 federal awards expendedNo findings recorded this year

FAC accepted this audit on March 30, 2023 — management decision was due September 30, 2023.

FY 2021-06-30

$13,809,207 federal awards expendedNo findings recorded this year

FAC accepted this audit on September 21, 2022 — management decision was due March 21, 2023.

FY 2020-06-30

$13,168,096 federal awards expendedNo findings recorded this year

FAC accepted this audit on March 29, 2021 — management decision was due September 29, 2021.

FY 2019-06-30

QUALIFIED OPINIONMATERIAL NONCOMPLIANCE DISCLOSED$12,639,694 federal awards expended

FAC accepted this audit on April 30, 2020 — management decision was due October 30, 2020.

2019-001
Equipment & Real Property
MATERIAL WEAKNESSMODIFIED OPINIONREPEAT OF 2018-005
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Prior Finding References

2018-005

About Equipment and Real Property Management →
2019-002
Cash Management
MODIFIED OPINIONREPEAT OF 2018-006
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Prior Finding References

2018-006

About Cash Management →
2019-004
Cost Allowability
SIGNIFICANT DEFICIENCYQUESTIONED COSTS
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FY 2018-06-30

QUALIFIED OPINION, DISCLAIMER OF OPINIONGOING CONCERNMATERIAL NONCOMPLIANCE DISCLOSED$14,728,131 federal awards expended

FAC accepted this audit on April 30, 2019 — management decision was due October 30, 2019.

2018-001
Activities Allowed or Unallowed / Cost Allowability / Reporting / Special Tests & Provisions
MATERIAL WEAKNESSREPEAT OF 2017-001

GSA_MIGRATION

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Full finding narrative

GSA_MIGRATION

Corrective Action Plan

GSA_MIGRATION

Prior Finding References

2017-001

About Activities Allowed or Unallowed, Allowable Costs / Cost Principles, Reporting, Special Tests and Provisions →
2018-002
Reporting
MATERIAL WEAKNESSREPEAT OF 2017-002

GSA_MIGRATION

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Full finding narrative

GSA_MIGRATION

Corrective Action Plan

GSA_MIGRATION

Prior Finding References

2017-002

About Reporting →
2018-003
Activities Allowed or Unallowed / Cost Allowability
MATERIAL WEAKNESSREPEAT OF 2017-003OTHER MATTERS

GSA_MIGRATION

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Full finding narrative

GSA_MIGRATION

Corrective Action Plan

GSA_MIGRATION

Prior Finding References

2017-003

About Activities Allowed or Unallowed, Allowable Costs / Cost Principles →
2018-004
Activities Allowed or Unallowed / Cost Allowability
MATERIAL WEAKNESSMODIFIED OPINIONREPEAT OF 2017-004

GSA_MIGRATION

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GSA_MIGRATION

Corrective Action Plan

GSA_MIGRATION

Prior Finding References

2017-004

About Activities Allowed or Unallowed, Allowable Costs / Cost Principles →
2018-005
Equipment & Real Property
MATERIAL WEAKNESSREPEAT OF 2017-005OTHER MATTERS

GSA_MIGRATION

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Full finding narrative

GSA_MIGRATION

Corrective Action Plan

GSA_MIGRATION

Prior Finding References

2017-005

About Equipment and Real Property Management →
2018-006
Cash Management
MATERIAL WEAKNESSREPEAT OF 2017-006OTHER MATTERS

GSA_MIGRATION

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Full finding narrative

GSA_MIGRATION

Corrective Action Plan

GSA_MIGRATION

Prior Finding References

2017-006

About Cash Management →
2018-007
Reporting
MATERIAL WEAKNESSREPEAT OF 2017-007OTHER MATTERS

GSA_MIGRATION

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Full finding narrative

GSA_MIGRATION

Corrective Action Plan

GSA_MIGRATION

Prior Finding References

2017-007

About Reporting →
2018-008
Procurement & Suspension/Debarment
MATERIAL WEAKNESSREPEAT OF 2017-008

GSA_MIGRATION

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Full finding narrative

GSA_MIGRATION

Corrective Action Plan

GSA_MIGRATION

Prior Finding References

2017-008

About Procurement and Suspension and Debarment →
2018-009
Activities Allowed or Unallowed / Cost Allowability
MATERIAL WEAKNESSREPEAT OF 2017-009QUESTIONED COSTSOTHER MATTERS

GSA_MIGRATION

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Full finding narrative

GSA_MIGRATION

Corrective Action Plan

GSA_MIGRATION

Prior Finding References

2017-009

About Activities Allowed or Unallowed, Allowable Costs / Cost Principles →
2018-010
Activities Allowed or Unallowed / Cost Allowability / Cash Management
MATERIAL WEAKNESSREPEAT OF 2017-010

GSA_MIGRATION

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Full finding narrative

GSA_MIGRATION

Corrective Action Plan

GSA_MIGRATION

Prior Finding References

2017-010

About Activities Allowed or Unallowed, Allowable Costs / Cost Principles, Cash Management →

FY 2017-06-30

QUALIFIED OPINION, DISCLAIMER OF OPINIONMATERIAL NONCOMPLIANCE DISCLOSED$14,932,961 federal awards expended

FAC accepted this audit on March 27, 2018 — management decision was due September 27, 2018.

2017-001
Activities Allowed or Unallowed / Cost Allowability / Equipment & Real Property / Reporting / Special Tests & Provisions
MATERIAL WEAKNESSREPEAT OF 2016-001

GSA_MIGRATION

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2017-002
Reporting
MATERIAL WEAKNESSREPEAT OF 2016-002

GSA_MIGRATION

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Full finding narrative

GSA_MIGRATION

Corrective Action Plan

GSA_MIGRATION

Prior Finding References

2016-002

About Reporting →
2017-003
Activities Allowed or Unallowed / Cost Allowability
MATERIAL WEAKNESSREPEAT OF 2016-003QUESTIONED COSTSOTHER MATTERS

GSA_MIGRATION

Show full finding ▾
Full finding narrative

GSA_MIGRATION

Corrective Action Plan

GSA_MIGRATION

Prior Finding References

2016-003

About Activities Allowed or Unallowed, Allowable Costs / Cost Principles →
2017-004
Activities Allowed or Unallowed / Cost Allowability
MATERIAL WEAKNESSMODIFIED OPINIONREPEAT OF 2016-004

GSA_MIGRATION

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Full finding narrative

GSA_MIGRATION

Corrective Action Plan

GSA_MIGRATION

Prior Finding References

2016-004

About Activities Allowed or Unallowed, Allowable Costs / Cost Principles →
2017-005
Equipment & Real Property
MATERIAL WEAKNESSREPEAT OF 2016-005OTHER MATTERS

GSA_MIGRATION

Show full finding ▾
Full finding narrative

GSA_MIGRATION

Corrective Action Plan

GSA_MIGRATION

Prior Finding References

2016-005

About Equipment and Real Property Management →
2017-006
Cash Management
MATERIAL WEAKNESSREPEAT OF 2016-006OTHER MATTERS

GSA_MIGRATION

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Full finding narrative

GSA_MIGRATION

Corrective Action Plan

GSA_MIGRATION

Prior Finding References

2016-006

About Cash Management →
2017-007
Reporting
MATERIAL WEAKNESSREPEAT OF 2016-007OTHER MATTERS

GSA_MIGRATION

Show full finding ▾
Full finding narrative

GSA_MIGRATION

Corrective Action Plan

GSA_MIGRATION

Prior Finding References

2016-007

About Reporting →
2017-008
Procurement & Suspension/Debarment
MATERIAL WEAKNESSREPEAT OF 2016-009

GSA_MIGRATION

Show full finding ▾
Full finding narrative

GSA_MIGRATION

Corrective Action Plan

GSA_MIGRATION

Prior Finding References

2016-009

About Procurement and Suspension and Debarment →
2017-009
Activities Allowed or Unallowed / Cost Allowability
MATERIAL WEAKNESSREPEAT OF 2016-010OTHER MATTERS

GSA_MIGRATION

Show full finding ▾
Full finding narrative

GSA_MIGRATION

Corrective Action Plan

GSA_MIGRATION

Prior Finding References

2016-010

About Activities Allowed or Unallowed, Allowable Costs / Cost Principles →
2017-010
Activities Allowed or Unallowed / Cost Allowability / Cash Management
MATERIAL WEAKNESS

GSA_MIGRATION

Show full finding ▾
Full finding narrative

GSA_MIGRATION

Corrective Action Plan

GSA_MIGRATION

About Activities Allowed or Unallowed, Allowable Costs / Cost Principles, Cash Management →

FY 2016-06-30

QUALIFIED OPINION, DISCLAIMER OF OPINIONMATERIAL NONCOMPLIANCE DISCLOSED$13,333,622 federal awards expended

FAC accepted this audit on December 10, 2017 — management decision was due June 10, 2018.

2016-001
Activities Allowed or Unallowed / Cost Allowability / Equipment & Real Property / Reporting / Special Tests & Provisions
MATERIAL WEAKNESSREPEAT OF 2015-001
Show full finding ▾
2016-002
Reporting
MATERIAL WEAKNESSREPEAT OF 2015-002
Show full finding ▾
Prior Finding References

2015-002

About Reporting →
2016-003
Activities Allowed or Unallowed / Cost Allowability
MATERIAL WEAKNESSREPEAT OF 2015-003OTHER MATTERS
Show full finding ▾
2016-004
Activities Allowed or Unallowed / Cost Allowability
MATERIAL WEAKNESSMODIFIED OPINIONREPEAT OF 2015-006
Show full finding ▾
2016-005
Equipment & Real Property
MATERIAL WEAKNESSREPEAT OF 2015-009OTHER MATTERS
Show full finding ▾
Prior Finding References

2015-009

About Equipment and Real Property Management →
2016-006
Cash Management
MATERIAL WEAKNESSREPEAT OF 2015-010OTHER MATTERS
Show full finding ▾
Prior Finding References

2015-010

About Cash Management →
2016-007
Reporting
MATERIAL WEAKNESSREPEAT OF 2015-004OTHER MATTERS
Show full finding ▾
Prior Finding References

2015-004

About Reporting →
2016-008
Special Tests & Provisions
MATERIAL WEAKNESSREPEAT OF 2015-005
Show full finding ▾
Prior Finding References

2015-005

About Special Tests and Provisions →
2016-009
Procurement & Suspension/Debarment
MATERIAL WEAKNESSREPEAT OF 2015-007
Show full finding ▾
2016-010
Activities Allowed or Unallowed / Cost Allowability
MATERIAL WEAKNESS
Show full finding ▾

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