Finding 1222462 (2025-002)

Material Weakness Repeat Finding
Requirement
C
Questioned Costs
-
Year
2025
Accepted
2026-06-30
Audit: 406157
Organization: Lower Brule Sioux Tribe (SD)
Auditor: REDW LLC

Finding Text

No text available

Categories

No categories assigned yet.

Other Findings in this Audit

  • 1222460 2025-003
    Material Weakness Repeat
  • 1222461 2025-003
    Material Weakness Repeat
  • 1222463 2025-002
    Material Weakness Repeat
  • 1222464 2025-002
    Material Weakness Repeat
  • 1222465 2025-002
    Material Weakness Repeat
  • 1222466 2025-004
    Material Weakness Repeat
  • 1222467 2025-004
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
15.062 REPLACEMENT AND REPAIR OF INDIAN SCHOOLS $5.13M
15.042 INDIAN SCHOOL EQUALIZATION $4.44M
15.522 MNI WICONI RURAL WATER SUPPLY PROJECT $2.62M
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $2.17M
11.307 ECONOMIC ADJUSTMENT ASSISTANCE $2.07M
93.441 INDIAN SELF-DETERMINATION $1.78M
84.010 TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES $1.15M
15.020 AID TO TRIBAL GOVERNMENTS $972,233
15.029 TRIBAL COURTS $968,583
15.046 ADMINISTRATIVE COST GRANTS FOR INDIAN SCHOOLS $935,245
84.425 EDUCATION STABILIZATION FUND $837,280
15.047 INDIAN EDUCATION FACILITIES, OPERATIONS, AND MAINTENANCE $818,442
93.600 HEAD START $800,706
10.567 FOOD DISTRIBUTION PROGRAM ON INDIAN RESERVATIONS $791,436
15.048 BUREAU OF INDIAN AFFAIRS FACILITIES OPERATIONS AND MAINTENANCE $701,994
15.033 ROAD MAINTENANCE INDIAN ROADS $698,153
20.205 HIGHWAY PLANNING AND CONSTRUCTION $590,840
15.156 TRIBAL CLIMATE RESILIENCE $560,580
16.731 TRIBAL YOUTH PROGRAM $544,400
66.605 PERFORMANCE PARTNERSHIP GRANTS $511,291
15.141 INDIAN HOUSING ASSISTANCE $500,000
93.575 CHILD CARE AND DEVELOPMENT BLOCK GRANT $497,729
84.250 AMERICAN INDIAN VOCATIONAL REHABILITATION SERVICES $497,048
15.113 INDIAN SOCIAL SERVICES WELFARE ASSISTANCE $490,738
93.237 SPECIAL DIABETES PROGRAM FOR INDIANS DIABETES PREVENTION AND TREATMENT PROJECTS $389,875
20.509 FORMULA GRANTS FOR RURAL AREAS AND TRIBAL TRANSIT PROGRAM $389,567
15.044 INDIAN SCHOOLS STUDENT TRANSPORTATION $382,278
84.027 SPECIAL EDUCATION GRANTS TO STATES $361,644
93.243 SUBSTANCE ABUSE AND MENTAL HEALTH SERVICES PROJECTS OF REGIONAL AND NATIONAL SIGNIFICANCE $359,399
15.025 SERVICES TO INDIAN CHILDREN, ELDERLY AND FAMILIES $281,886
15.151 EDUCATION ENHANCEMENTS $213,205
21.032 LOCAL ASSISTANCE AND TRIBAL CONSISTENCY FUND $209,696
15.051 ENDANGERED SPECIES ON INDIAN LANDS $176,427
15.036 INDIAN RIGHTS PROTECTION $172,511
15.032 INDIAN ECONOMIC DEVELOPMENT $163,285
10.555 NATIONAL SCHOOL LUNCH PROGRAM $162,487
15.026 INDIAN ADULT EDUCATION $133,307
15.024 INDIAN SELF-DETERMINATION CONTRACT SUPPORT $109,495
84.336 TEACHER QUALITY PARTNERSHIP GRANTS $105,501
10.553 SCHOOL BREAKFAST PROGRAM $89,742
15.037 WATER RESOURCES ON INDIAN LANDS $87,684
21.026 HOMEOWNER ASSISTANCE FUND $72,673
93.054 NATIONAL FAMILY CAREGIVER SUPPORT, TITLE VI, PART C, GRANTS TO INDIAN TRIBES AND NATIVE HAWAIIANS $72,040
93.047 SPECIAL PROGRAMS FOR THE AGING, TITLE VI, PART A, GRANTS TO INDIAN TRIBES, PART B, GRANTS TO NATIVE HAWAIIANS $62,122
84.287 TWENTY-FIRST CENTURY COMMUNITY LEARNING CENTERS $59,221
15.154 21ST CENTURY CONSERVATION SERVICE CORPS $53,844
11.302 ECONOMIC DEVELOPMENT SUPPORT FOR PLANNING ORGANIZATIONS $51,000
17.265 NATIVE AMERICAN EMPLOYMENT AND TRAINING $49,107
84.060 INDIAN EDUCATION GRANTS TO LOCAL EDUCATIONAL AGENCIES $47,148
15.144 INDIAN CHILD WELFARE ACT TITLE II GRANTS $46,497
15.130 INDIAN EDUCATION ASSISTANCE TO SCHOOLS $43,007
15.034 AGRICULTURE ON INDIAN LANDS $39,478
84.424 STUDENT SUPPORT AND ACADEMIC ENRICHMENT PROGRAM $39,250
10.558 CHILD AND ADULT CARE FOOD PROGRAM $38,303
93.045 SPECIAL PROGRAMS FOR THE AGING, TITLE III, PART C, NUTRITION SERVICES $34,990
10.559 SUMMER FOOD SERVICE PROGRAM FOR CHILDREN $28,629
30.009 EMPLOYMENT DISCRIMINATION PROJECT CONTRACTS_INDIAN TRIBES $24,317
15.043 B-WA-SAN JUAN ISLANDS NWR-MONITORING $17,164
93.594 TRIBAL WORK GRANTS $11,899
10.582 FRESH FRUIT AND VEGETABLE PROGRAM $9,701
93.053 NUTRITION SERVICES INCENTIVE PROGRAM $5,801
15.040 REAL ESTATE PROGRAMS INDIAN LAND $5,000
84.358 RURAL EDUCATION $4,410
15.237 RANGELAND RESOURCE MANAGEMENT $438
15.230 INVASIVE AND NOXIOUS PLANT MANAGEMENT $100