Finding 1229745 (2025-007)

Material Weakness Repeat Finding
Requirement
N
Questioned Costs
-
Year
2025
Accepted
2026-09-14
Audit: 410966
Organization: Rosebud Sioux Tribe (SD)
Auditor: WIPFLI LLP

Finding Text

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Categories

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Other Findings in this Audit

  • 1229744 2025-007
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $12.12M
15.030 INDIAN LAW ENFORCEMENT $9.14M
93.600 HEAD START $7.80M
20.205 HIGHWAY PLANNING AND CONSTRUCTION $6.90M
93.575 CHILD CARE AND DEVELOPMENT BLOCK GRANT $6.48M
93.441 INDIAN SELF-DETERMINATION $5.77M
15.522 MNI WICONI RURAL WATER SUPPLY PROJECT $2.29M
15.029 TRIBAL COURTS $2.21M
15.U01 PUBLIC LAW 102-477 PROGRAMS $2.15M
10.770 WATER AND WASTE GRANTS AND LOANS AND LOAN GUARANTEES (SECTION 306C) $1.80M
10.557 WIC SPECIAL SUPPLEMENTAL NUTRITION PROGRAM FOR WOMEN, INFANTS, AND CHILDREN $1.55M
21.032 LOCAL ASSISTANCE AND TRIBAL CONSISTENCY FUND $1.35M
93.568 LOW-INCOME HOME ENERGY ASSISTANCE $1.17M
15.141 INDIAN HOUSING ASSISTANCE $1.12M
93.237 SPECIAL DIABETES PROGRAM FOR INDIANS DIABETES PREVENTION AND TREATMENT PROJECTS $1.05M
15.065 SAFETY OF DAMS ON INDIAN LANDS $995,756
10.567 FOOD DISTRIBUTION PROGRAM ON INDIAN RESERVATIONS $778,768
20.509 FORMULA GRANTS FOR RURAL AREAS AND TRIBAL TRANSIT PROGRAM $766,946
16.841 VOCA TRIBAL VICTIM SERVICES SET-ASIDE PROGRAM $755,801
15.048 BUREAU OF INDIAN AFFAIRS FACILITIES OPERATIONS AND MAINTENANCE $718,898
93.671 FAMILY VIOLENCE PREVENTION AND SERVICES/DOMESTIC VIOLENCE SHELTER AND SUPPORTIVE SERVICES $672,603
15.024 INDIAN SELF-DETERMINATION CONTRACT SUPPORT $621,533
84.027 SPECIAL EDUCATION GRANTS TO STATES $535,386
15.033 ROAD MAINTENANCE INDIAN ROADS $487,777
93.596 CHILD CARE MANDATORY AND MATCHING FUNDS OF THE CHILD CARE AND DEVELOPMENT FUND $473,785
93.243 SUBSTANCE ABUSE AND MENTAL HEALTH SERVICES PROJECTS OF REGIONAL AND NATIONAL SIGNIFICANCE $460,174
15.114 INDIAN EDUCATION HIGHER EDUCATION GRANT $449,101
15.034 AGRICULTURE ON INDIAN LANDS $445,549
15.130 INDIAN EDUCATION ASSISTANCE TO SCHOOLS $433,967
84.250 AMERICAN INDIAN VOCATIONAL REHABILITATION SERVICES $400,617
15.035 FORESTRY ON INDIAN LANDS $387,108
93.788 OPIOID STR $361,908
10.182 PANDEMIC RELIEF ACTIVITIES: LOCAL FOOD PURCHASE AGREEMENTS WITH STATES, TRIBES, AND LOCAL GOVERNMENTS $329,619
15.025 SERVICES TO INDIAN CHILDREN, ELDERLY AND FAMILIES $326,784
93.231 EPIDEMIOLOGY PROGRAM $318,542
15.148 TRIBAL ENERGY DEVELOPMENT CAPACITY GRANTS $312,699
15.156 TRIBAL CLIMATE RESILIENCE $309,128
16.587 VIOLENCE AGAINST WOMEN DISCRETIONARY GRANTS FOR INDIAN TRIBAL GOVERNMENTS $304,697
93.623 BASIC CENTER GRANT $291,699
11.029 TRIBAL BROADBAND CONNECTIVITY PROGRAM $286,890
20.933 NATIONAL INFRASTRUCTURE INVESTMENTS $275,458
10.558 CHILD AND ADULT CARE FOOD PROGRAM $229,488
93.556 MARYLEE ALLEN PROMOTING SAFE AND STABLE FAMILIES PROGRAM $224,298
93.772 TRIBAL PUBLIC HEALTH CAPACITY BUILDING AND QUALITY IMPROVEMENT UMBRELLA COOPERATIVE AGREEMENT $221,689
93.569 COMMUNITY SERVICES BLOCK GRANT $220,702
66.605 PERFORMANCE PARTNERSHIP GRANTS $219,129
93.047 SPECIAL PROGRAMS FOR THE AGING, TITLE VI, PART A, GRANTS TO INDIAN TRIBES, PART B, GRANTS TO NATIVE HAWAIIANS $218,647
20.600 STATE AND COMMUNITY HIGHWAY SAFETY $216,686
14.867 INDIAN HOUSING BLOCK GRANTS $199,184
16.828 SWIFT, CERTAIN, AND FAIR SUPERVISION PROGRAM: APPLYING THE PRINCIPLES BEHIND PROJECT HOPE $170,997
15.151 EDUCATION ENHANCEMENTS $165,153
93.870 MATERNAL, INFANT AND EARLY CHILDHOOD HOME VISITING GRANT $156,069
93.933 DEMONSTRATION PROJECTS FOR INDIAN HEALTH $155,432
66.046 CLIMATE POLLUTION REDUCTION GRANTS $147,706
15.159 CULTURAL RESOURCES MANAGEMENT $145,366
10.193 COMMODITY CREDIT CORPORATION (CCC) FUNDING TO ALLEVIATE EMERGENCY SUPPLY CHAIN DISRUPTION IN THE FOOD DISTRIBUTION PROGRAM ON INDIAN RESERVATION $145,348
93.045 SPECIAL PROGRAMS FOR THE AGING, TITLE III, PART C, NUTRITION SERVICES $133,724
15.144 INDIAN CHILD WELFARE ACT TITLE II GRANTS $132,044
15.904 HISTORIC PRESERVATION FUND GRANTS-IN-AID $130,801
15.021 CONSOLIDATED TRIBAL GOVERNMENT $123,989
93.497 FAMILY VIOLENCE PREVENTION AND SERVICES/ SEXUAL ASSAULT/RAPE CRISIS SERVICES AND SUPPORTS $123,131
16.750 SUPPORT FOR ADAM WALSH ACT IMPLEMENTATION GRANT PROGRAM $118,741
10.578 WIC GRANTS TO STATES (WGS) $113,417
93.383 PUBLIC HEALTH NURSING $96,212
16.583 CHILDREN'S JUSTICE ACT PARTNERSHIPS FOR INDIAN COMMUNITIES $90,312
15.037 WATER RESOURCES ON INDIAN LANDS $89,248
93.054 NATIONAL FAMILY CAREGIVER SUPPORT, TITLE VI, PART C, GRANTS TO INDIAN TRIBES AND NATIVE HAWAIIANS $88,478
66.817 STATE AND TRIBAL RESPONSE PROGRAM GRANTS $87,476
15.040 REAL ESTATE PROGRAMS INDIAN LANDS $79,291
16.024 TRIBAL SEXUAL ASSAULT SERVICES PROGRAM $77,329
20.106 AIRPORT IMPROVEMENT PROGRAM, INFRASTRUCTURE INVESTMENT AND JOBS ACT PROGRAMS, AND COVID-19 AIRPORTS PROGRAMS $73,715
16.585 TREATMENT COURT DISCRETIONARY GRANT PROGRAM $66,883
15.020 AID TO TRIBAL GOVERNMENTS $66,872
66.700 CONSOLIDATED PESTICIDE ENFORCEMENT COOPERATIVE AGREEMENTS $61,692
16.596 TRIBLE JUSTICE ASSISTANCE $59,429
93.645 STEPHANIE TUBBS JONES CHILD WELFARE SERVICES PROGRAM $58,553
21.029 CORONAVIRUS CAPITAL PROJECTS FUND $48,773
93.496 FAMILY VIOLENCE PREVENTION AND SERVICES/CULTURALLY SPECIFIC DOMESTIC VIOLENCE AND SEXUAL VIOLENCE SERVICES $44,732
84.060 INDIAN EDUCATION GRANTS TO LOCAL EDUCATIONAL AGENCIES $42,217
16.731 TRIBAL YOUTH PROGRAM $36,609
15.519 INDIAN TRIBAL WATER RESOURCES DEVELOPMENT, MANAGEMENT, AND PROTECTION $32,000
30.001 EMPLOYMENT DISCRIMINATION TITLE VII OF THE CIVIL RIGHTS ACT OF 1964 $26,268
93.053 NUTRITION SERVICES INCENTIVE PROGRAM $25,631
15.031 INDIAN COMMUNITY FIRE PROTECTION $23,186
66.804 UNDERGROUND STORAGE TANK (UST) PREVENTION, DETECTION, AND COMPLIANCE PROGRAM $19,786
93.228 INDIAN HEALTH SERVICE, HEALTH MANAGEMENT DEVELOPMENT PROGRAM $16,606
66.805 LEAKING UNDERGROUND STORAGE TANK TRUST FUND CORRECTIVE ACTION PROGRAM $14,967
97.036 DISASTER GRANTS - PUBLIC ASSISTANCE (PRESIDENTIALLY DECLARED DISASTERS) $14,057
11.431 CLIMATE AND ATMOSPHERIC RESEARCH $6,887
10.559 SUMMER FOOD SERVICE PROGRAM FOR CHILDREN $4,503
16.025 SPECIAL DOMESTIC VIOLENCE CRIMINAL JURISDICTION IMPLEMENTATION $-6,240