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LOWER BRULE SIOUX TRIBETribal Government

EIN: 460222351

UEI: LBKTNCQZVHZ7

Audited by: REDW LLC

Oversight agency: 15 [Department of the Interior]

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Data as of September 2, 2026

LOWER BRULE SIOUX TRIBE10 audit years39 findings28 repeat
10
Audit Years
39
Total Findings
28
Repeat Findings
$35.7M
Federal Awards Expended (FY 2025)

FY 2025-09-30

GOING CONCERNMATERIAL NONCOMPLIANCE DISCLOSED$35,668,193 federal awards expended
2025-002
Cash Management
MATERIAL WEAKNESSMODIFIED OPINIONREPEAT OF 2024-001
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Prior Finding References

2024-001

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2025-003
Reporting
MATERIAL WEAKNESSMODIFIED OPINIONREPEAT OF 2024-002
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Prior Finding References

2024-002

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2025-004
Special Tests & Provisions
SIGNIFICANT DEFICIENCYREPEAT OF 2024-003
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Prior Finding References

2024-003

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FY 2024-09-30

GOING CONCERNMATERIAL NONCOMPLIANCE DISCLOSED$27,334,661 federal awards expended

FAC accepted this audit on June 30, 2025 — management decision was due December 30, 2025.

2024-001
Special Tests & Provisions / Other
MATERIAL WEAKNESSMODIFIED OPINIONREPEAT OF 2023-001
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Prior Finding References

2023-001

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2024-002
Reporting
MATERIAL WEAKNESSMODIFIED OPINIONREPEAT OF 2023-002
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Prior Finding References

2023-002

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2024-003
Special Tests & Provisions
SIGNIFICANT DEFICIENCYREPEAT OF 2023-003OTHER MATTERS
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Prior Finding References

2023-003

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FY 2023-09-30

GOING CONCERNMATERIAL NONCOMPLIANCE DISCLOSED$26,002,057 federal awards expended

FAC accepted this audit on July 1, 2024 — management decision was due January 1, 2025.

2023-001
Special Tests & Provisions / Other
MATERIAL WEAKNESSMODIFIED OPINIONREPEAT OF 2022-003
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Prior Finding References

2022-003

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2023-002
Reporting
MATERIAL WEAKNESSMODIFIED OPINIONREPEAT OF 2022-004
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Prior Finding References

2022-004

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2023-003
Special Tests & Provisions
SIGNIFICANT DEFICIENCYOTHER MATTERS
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FY 2022-09-30

UNMODIFIED OPINION, QUALIFIED OPINION, ADVERSE OPINIONGOING CONCERNMATERIAL NONCOMPLIANCE DISCLOSED$35,335,188 federal awards expended

FAC accepted this audit on August 30, 2023 — management decision was due March 1, 2024.

2022-003
Special Tests & Provisions / Other
MATERIAL WEAKNESSMODIFIED OPINIONREPEAT OF 2021-003
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Prior Finding References

2021-003

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2022-004
Reporting
MATERIAL WEAKNESSMODIFIED OPINIONREPEAT OF 2021-004
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Prior Finding References

2021-004

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2022-005
Equipment & Real Property
MATERIAL WEAKNESSMODIFIED OPINION
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2022-006
Procurement & Suspension/Debarment
SIGNIFICANT DEFICIENCYOTHER MATTERS
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2022-007
Other
MATERIAL WEAKNESSREPEAT OF 2021-006OTHER MATTERS
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Prior Finding References

2021-006

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FY 2021-09-30

UNMODIFIED OPINION, QUALIFIED OPINION, ADVERSE OPINIONGOING CONCERNMATERIAL NONCOMPLIANCE DISCLOSED$33,102,522 federal awards expended

FAC accepted this audit on January 9, 2023 — management decision was due July 9, 2023.

2021-003
Special Tests & Provisions / Other
MATERIAL WEAKNESSMODIFIED OPINIONREPEAT OF 2020-002
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Prior Finding References

2020-002

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2021-004
Reporting
MATERIAL WEAKNESSMODIFIED OPINIONREPEAT OF 2020-003
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Prior Finding References

2020-003

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2021-005
Cost Allowability
MATERIAL WEAKNESS
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2021-006
Reporting
MATERIAL WEAKNESSOTHER MATTERS
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FY 2020-09-30

UNMODIFIED OPINION, QUALIFIED OPINION, ADVERSE OPINIONGOING CONCERNMATERIAL NONCOMPLIANCE DISCLOSED$19,304,173 federal awards expended

FAC accepted this audit on December 29, 2021 — management decision was due June 29, 2022.

2020-002
Special Tests & Provisions / Other
MATERIAL WEAKNESSMODIFIED OPINIONREPEAT OF 2019-002
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Prior Finding References

2019-002

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2020-003
Reporting
SIGNIFICANT DEFICIENCYREPEAT OF 2019-003OTHER MATTERS
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Prior Finding References

2019-003

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2020-004
Special Tests & Provisions / Other
SIGNIFICANT DEFICIENCYOTHER MATTERS
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FY 2019-09-30

UNMODIFIED OPINION, QUALIFIED OPINION, ADVERSE OPINIONGOING CONCERNMATERIAL NONCOMPLIANCE DISCLOSED$17,869,372 federal awards expended

FAC accepted this audit on December 29, 2020 — management decision was due June 29, 2021.

2019-002
Special Tests & Provisions / Other
MATERIAL WEAKNESSMODIFIED OPINIONREPEAT OF 2018-004
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Prior Finding References

2018-004

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2019-003
Reporting
SIGNIFICANT DEFICIENCYREPEAT OF 2018-005OTHER MATTERS
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Prior Finding References

2018-005

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2019-004
Reporting
MATERIAL WEAKNESS
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FY 2018-09-30

GOING CONCERNMATERIAL NONCOMPLIANCE DISCLOSED$18,444,950 federal awards expended

FAC accepted this audit on June 27, 2019 — management decision was due December 27, 2019.

2018-004
Special Tests & Provisions / Other
MATERIAL WEAKNESSMODIFIED OPINIONREPEAT OF 2017-003
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Prior Finding References

2017-003

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2018-005
Reporting
SIGNIFICANT DEFICIENCYREPEAT OF 2017-004OTHER MATTERS
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Prior Finding References

2017-004

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2018-006
Special Tests & Provisions
MATERIAL WEAKNESSMODIFIED OPINIONREPEAT OF 2017-005
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Prior Finding References

2017-005

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2018-007
Special Tests & Provisions
MATERIAL WEAKNESSMODIFIED OPINIONREPEAT OF 2017-006
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Prior Finding References

2017-006

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2018-008
Procurement & Suspension/Debarment
SIGNIFICANT DEFICIENCYREPEAT OF 2017-007OTHER MATTERS
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2018-009
Equipment & Real Property
SIGNIFICANT DEFICIENCYOTHER MATTERS
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FY 2017-09-30

GOING CONCERNMATERIAL NONCOMPLIANCE DISCLOSED$16,528,033 federal awards expended

FAC accepted this audit on November 18, 2018 — management decision was due May 18, 2019.

2017-002
Reporting
MATERIAL WEAKNESSREPEAT OF 2016-000
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Prior Finding References

2016-000

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2017-003
Special Tests & Provisions / Other
MATERIAL WEAKNESSMODIFIED OPINIONREPEAT OF 2016-001
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Prior Finding References

2016-001

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2017-004
Reporting
SIGNIFICANT DEFICIENCYREPEAT OF 2016-002OTHER MATTERS
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Prior Finding References

2016-002

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2017-005
Special Tests & Provisions
MATERIAL WEAKNESSMODIFIED OPINIONREPEAT OF 2016-003
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Prior Finding References

2016-003

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2017-006
Special Tests & Provisions
MATERIAL WEAKNESSMODIFIED OPINION
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2017-007
Procurement & Suspension/Debarment
SIGNIFICANT DEFICIENCYOTHER MATTERS
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FY 2016-09-30

GOING CONCERNMATERIAL NONCOMPLIANCE DISCLOSED$16,657,266 federal awards expended

FAC accepted this audit on October 23, 2017 — management decision was due April 23, 2018.

2016-001
Special Tests & Provisions
MATERIAL WEAKNESSMODIFIED OPINIONREPEAT OF 2015-001

GSA_MIGRATION

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GSA_MIGRATION

Corrective Action Plan

GSA_MIGRATION

Prior Finding References

2015-001

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2016-002
Reporting
MATERIAL WEAKNESSMODIFIED OPINIONREPEAT OF 2015-005

GSA_MIGRATION

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GSA_MIGRATION

Corrective Action Plan

GSA_MIGRATION

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2015-005

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2016-003
Special Tests & Provisions
MATERIAL WEAKNESSMODIFIED OPINION

GSA_MIGRATION

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GSA_MIGRATION

Corrective Action Plan

GSA_MIGRATION

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