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OGLALA LAKOTA HOUSING AUTHORITYTribal Government

EIN: 460275106

UEI: YX8PCG53AA21

Audited by: DONHAM & ASSOCIATES, CPA, LLC

Oversight agency: 14 [Department of Housing and Urban Development]

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Data as of September 7, 2026

OGLALA LAKOTA HOUSING AUTHORITY10 audit years20 findings12 repeat
10
Audit Years
20
Total Findings
12
Repeat Findings
$19.2M
Federal Awards Expended (FY 2024)

FY 2024-12-31

MATERIAL NONCOMPLIANCE DISCLOSED$19,211,633 federal awards expendedNo findings recorded this year

Management decision deadline — for entities that funded this organization

The FAC accepted this audit on September 29, 2025. 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 March 29, 2026 (167 days ago).

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FY 2023-12-31

MATERIAL NONCOMPLIANCE DISCLOSED$34,044,996 federal awards expended

FAC accepted this audit on December 26, 2024 — management decision was due June 26, 2025.

2023-002
Other
MATERIAL WEAKNESSREPEAT OF 2022-002
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2022-002

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FY 2022-12-31

$42,189,920 federal awards expended

FAC accepted this audit on April 17, 2024 — management decision was due October 17, 2024.

2022-002
Other
SIGNIFICANT DEFICIENCYREPEAT OF 2021-003
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2021-003

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2022-002
Other
SIGNIFICANT DEFICIENCYREPEAT OF 2021-003
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2021-003

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2022-003
Other
SIGNIFICANT DEFICIENCYREPEAT OF 2021-004
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2021-004

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2022-003
Other
SIGNIFICANT DEFICIENCYREPEAT OF 2021-004
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2021-004

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FY 2022-12-31

$44,710,683 federal awards expended

FAC accepted this audit on October 10, 2024 — management decision was due April 10, 2025.

2022-002
Other
SIGNIFICANT DEFICIENCYREPEAT OF 2021-003
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2021-003

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2022-002
Other
SIGNIFICANT DEFICIENCYREPEAT OF 2021-003
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2021-003

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2022-003
Other
SIGNIFICANT DEFICIENCYREPEAT OF 2021-004
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2021-004

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2022-003
Other
SIGNIFICANT DEFICIENCYREPEAT OF 2021-004
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2021-004

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FY 2021-12-31

$29,350,132 federal awards expended

FAC accepted this audit on December 28, 2023 — management decision was due June 28, 2024.

2021-002
Activities Allowed or Unallowed / Cost Allowability
MATERIAL WEAKNESS
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2021-003
Other
SIGNIFICANT DEFICIENCY
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2021-004
Other
SIGNIFICANT DEFICIENCY
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FY 2020-12-31

$15,723,752 federal awards expended

FAC accepted this audit on September 4, 2023 — management decision was due March 4, 2024.

2020-001
Eligibility
SIGNIFICANT DEFICIENCYREPEAT OF 2019-001
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2019-001

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FY 2019-12-31

$13,455,957 federal awards expended

FAC accepted this audit on April 27, 2021 — management decision was due October 27, 2021.

2019-001
Eligibility
SIGNIFICANT DEFICIENCYREPEAT OF 2018-004
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2018-004

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2019-002
Procurement & Suspension/Debarment
SIGNIFICANT DEFICIENCY
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FY 2018-12-31

$11,586,861 federal awards expended

FAC accepted this audit on September 29, 2019 — management decision was due March 29, 2020.

2018-003
Reporting
SIGNIFICANT DEFICIENCYREPEAT OF 2017-003
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Prior Finding References

2017-003

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2018-004
Eligibility
SIGNIFICANT DEFICIENCYREPEAT OF 2017-004
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Prior Finding References

2017-004

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2018-005
Matching, Level of Effort, Earmarking
SIGNIFICANT DEFICIENCYREPEAT OF 2018-006
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Prior Finding References

2018-006

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2018-006
Cash Management
SIGNIFICANT DEFICIENCY
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FY 2017-12-31

MATERIAL NONCOMPLIANCE DISCLOSEDLOW-RISK AUDITEE$12,370,903 federal awards expended

FAC accepted this audit on September 30, 2018 — management decision was due March 30, 2019.

2017-002
Cash Management
SIGNIFICANT DEFICIENCY
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2017-003
Eligibility
SIGNIFICANT DEFICIENCY
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2017-004
Activities Allowed or Unallowed
SIGNIFICANT DEFICIENCY
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FY 2016-12-31

$13,645,117 federal awards expended

FAC accepted this audit on August 6, 2017 — management decision was due February 6, 2018.

2016-001
Other
SIGNIFICANT DEFICIENCYREPEAT OF 2015-001
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2015-001

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2016-002
Eligibility / Special Tests & Provisions
SIGNIFICANT DEFICIENCYREPEAT OF 2015-002
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