EIN: 416005819
UEI: PAZ6Y457VL78
Data as of August 22, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on July 7, 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 January 7, 2027 (137 days from today).
What is a management decision? →Federal Program Coronavirus State and Local Fiscal Recovery Funds (AL 21.027) Procurement, Suspension, and Debarment Criteria 2 CFR sections 200.320(a) (1) and (2) states “If small purchase [$10,000] procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Also, vendors for whom the County enters into a covered transaction ($25,000 or higher) with needs to be ensured that they are not suspended or debarred from federal funds per 2 CFR section 180.220. Furthermore, an entity should have a procurement policy that follows Uniform Guidance. Condition One transaction was selected for testing. For that transaction, we noted the County did not review for suspension and debarment. We also noted the County’s procurement policy did not follow Uniform Guidance. Questioned Costs None Context The suspension and debarment population was one and we noted during testing that the County did not ensure the vendor was not suspended or debarred from federal funds before entering into the covered transaction. Finally, we noted during review of the County’s procurement policy, it did not follow Uniform Guidance. Cause The County does not have sufficient procedures in place to ensure all expenditures comply with Uniform Guidance. Effect The County is not in compliance with Uniform Guidance. Repeat Finding Yes. Prior year audit finding 2021-006 Recommendation The County should follow their procurement policy for procurement and should update their procurement policy for suspension and debarment. Views of Responsible Officials and Planned Corrective Actions The County agrees with the recommendation and will review its policies and procedures.
Show full finding ▾Hide full finding ▴Federal Program Coronavirus State and Local Fiscal Recovery Funds (AL 21.027) Procurement, Suspension, and Debarment Criteria 2 CFR sections 200.320(a) (1) and (2) states “If small purchase [$10,000] procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Also, vendors for whom the County enters into a covered transaction ($25,000 or higher) with needs to be ensured that they are not suspended or debarred from federal funds per 2 CFR section 180.220. Furthermore, an entity should have a procurement policy that follows Uniform Guidance. Condition One transaction was selected for testing. For that transaction, we noted the County did not review for suspension and debarment. We also noted the County’s procurement policy did not follow Uniform Guidance. Questioned Costs None Context The suspension and debarment population was one and we noted during testing that the County did not ensure the vendor was not suspended or debarred from federal funds before entering into the covered transaction. Finally, we noted during review of the County’s procurement policy, it did not follow Uniform Guidance. Cause The County does not have sufficient procedures in place to ensure all expenditures comply with Uniform Guidance. Effect The County is not in compliance with Uniform Guidance. Repeat Finding Yes. Prior year audit finding 2021-006 Recommendation The County should follow their procurement policy for procurement and should update their procurement policy for suspension and debarment. Views of Responsible Officials and Planned Corrective Actions The County agrees with the recommendation and will review its policies and procedures.
Contact Person – Aimee Sugden, County Administrator Corrective Action Plan – The County will review policies and procedures over uniform guidance procurement. Completion Date – January 1, 2026
2021-006
Federal Program Highway Planning and Construction (AL 20.205) Procurement, Suspension, and Debarment Criteria 2 CFR sections 200.320(a) (1) and (2) states “If small purchase [$10,000] procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Also, vendors for whom the County enters into a covered transaction ($25,000 or higher) with needs to be ensured that they are not suspended or debarred from federal funds per 2 CFR section 180.220. Furthermore, an entity should have a procurement policy that follows Uniform Guidance. Condition One transaction was selected for testing. For that transaction, we noted the County did not review for suspension and debarment. We also noted the County’s procurement policy did not follow Uniform Guidance. Questioned Costs None Context The suspension and debarment population was one and we noted during testing that the County did not ensure the vendor was not suspended or debarred from federal funds before entering into the covered transaction. Finally, we noted during review of the County’s procurement policy, it did not follow Uniform Guidance. Cause The County does not have sufficient procedures in place to ensure all expenditures comply with Uniform Guidance. Effect The County is not in compliance with Uniform Guidance. Repeat Finding Yes. Prior year audit finding 2021-006 Recommendation The County should follow their procurement policy for procurement and should updated their procurement policy for suspension and debarment. Views of Responsible Officials and Planned Corrective Actions The County agrees with the recommendation and will review its policies and procedures.
Show full finding ▾Hide full finding ▴Federal Program Highway Planning and Construction (AL 20.205) Procurement, Suspension, and Debarment Criteria 2 CFR sections 200.320(a) (1) and (2) states “If small purchase [$10,000] procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Also, vendors for whom the County enters into a covered transaction ($25,000 or higher) with needs to be ensured that they are not suspended or debarred from federal funds per 2 CFR section 180.220. Furthermore, an entity should have a procurement policy that follows Uniform Guidance. Condition One transaction was selected for testing. For that transaction, we noted the County did not review for suspension and debarment. We also noted the County’s procurement policy did not follow Uniform Guidance. Questioned Costs None Context The suspension and debarment population was one and we noted during testing that the County did not ensure the vendor was not suspended or debarred from federal funds before entering into the covered transaction. Finally, we noted during review of the County’s procurement policy, it did not follow Uniform Guidance. Cause The County does not have sufficient procedures in place to ensure all expenditures comply with Uniform Guidance. Effect The County is not in compliance with Uniform Guidance. Repeat Finding Yes. Prior year audit finding 2021-006 Recommendation The County should follow their procurement policy for procurement and should updated their procurement policy for suspension and debarment. Views of Responsible Officials and Planned Corrective Actions The County agrees with the recommendation and will review its policies and procedures.
Contact Person – Aimee Sugden, County Administrator Corrective Action Plan – The County will review policies and procedures over uniform guidance procurement. Completion Date – January 1, 2026
2021-006
Federal Program Coronavirus State and Local Fiscal Recovery Funds (AL 21.027) Reporting Criteria A system of internal controls requires all reports to be reviewed before being submitted. Also, federal requirement require reports be submitted accurately. Condition Two grant reports were required to be submitted during the period under audit. We noted both reports were not reviewed before submitting and one report did not agree with supporting documentation. Questioned Costs None Context The County was unable to provide evidence that grant reports were reviewed prior to submission. Cause The County does not have sufficient procedures in place to ensure all grant reporting is reviewed. Effect There is an increased risk of incorrect reporting. Repeat Finding Yes. Prior year audit finding 2021-007. Recommendation The County should review their policies and procedures for grant reporting. Views of Responsible Officials and Planned Corrective Actions The County agrees with the recommendation and will review its policies and procedures.
Show full finding ▾Hide full finding ▴Federal Program Coronavirus State and Local Fiscal Recovery Funds (AL 21.027) Reporting Criteria A system of internal controls requires all reports to be reviewed before being submitted. Also, federal requirement require reports be submitted accurately. Condition Two grant reports were required to be submitted during the period under audit. We noted both reports were not reviewed before submitting and one report did not agree with supporting documentation. Questioned Costs None Context The County was unable to provide evidence that grant reports were reviewed prior to submission. Cause The County does not have sufficient procedures in place to ensure all grant reporting is reviewed. Effect There is an increased risk of incorrect reporting. Repeat Finding Yes. Prior year audit finding 2021-007. Recommendation The County should review their policies and procedures for grant reporting. Views of Responsible Officials and Planned Corrective Actions The County agrees with the recommendation and will review its policies and procedures.
Contact Person – Aimee Sugden, County Administrator Corrective Action Plan – The County will review policies and procedures over grant reporting. Completion Date – January 1, 2026
2021-007
Federal Program All federal programs. Reporting Criteria The Uniform Guidance states that an auditee must submit a data collection form and audit reporting package to the Federal Audit Clearinghouse within the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Condition Kittson County did not submit the data collection form to the Federal Audit Clearinghouse within the required time frame. Questioned Costs None Context The County is in violation of the reporting requirements when their audit was not completed within the required timeframe. Cause The County’s general ledger accounts were not reconciled and the County was not ready for audit. Effect The County was not in compliance with federal reporting requirements. Repeat Finding Yes. Prior year audit finding 2021-009. Recommendation The annual County audit should be completed within the timeframe allowed by the Uniform Guidance. Views of Responsible Officials and Planned Corrective Actions The County Administrator will monitor the progress of the annual audit in the future so that the annual audit will be completed on a timely basis as described in our corrective action plan.
Show full finding ▾Hide full finding ▴Federal Program All federal programs. Reporting Criteria The Uniform Guidance states that an auditee must submit a data collection form and audit reporting package to the Federal Audit Clearinghouse within the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Condition Kittson County did not submit the data collection form to the Federal Audit Clearinghouse within the required time frame. Questioned Costs None Context The County is in violation of the reporting requirements when their audit was not completed within the required timeframe. Cause The County’s general ledger accounts were not reconciled and the County was not ready for audit. Effect The County was not in compliance with federal reporting requirements. Repeat Finding Yes. Prior year audit finding 2021-009. Recommendation The annual County audit should be completed within the timeframe allowed by the Uniform Guidance. Views of Responsible Officials and Planned Corrective Actions The County Administrator will monitor the progress of the annual audit in the future so that the annual audit will be completed on a timely basis as described in our corrective action plan.
Contact Person – Aimee Sugden, County Administrator Corrective Action Plan – The County Administrator will monitor the progress of the annual audit in the future so that the annual audit will be completed on a timely basis. Completion Date – Immediately
2021-009
FAC accepted this audit on March 12, 2025 — management decision was due September 12, 2025.
Federal Program Coronavirus State and Local Fiscal Recovery Funds (CFDA 21.027) Activities Allowed or Unallowed, Allowable Costs/Cost Principles, Period of Performance Criteria To ensure all expenditures charged to a program are allowable, an entity should establish controls for approval of expenditures. Condition The County was unable to provide evidence that certain grant expenditures had department head approval. Questioned Costs None Context Six disbursements were selected for testing. Two disbursements did not have documentation of required department head approval. Cause The County does not have sufficient procedures in place to ensure all expenditures have proper approval. Effect There is an increased risk of unallowable costs being charged to grants. Repeat Finding Yes. Prior audit finding 2020-004 Recommendation The County should review their policies and procedures for grant expenditures. Views of Responsible Officials and Planned Corrective Actions The County agrees with the recommendation and will review its policies and procedures.
Show full finding ▾Hide full finding ▴Federal Program Coronavirus State and Local Fiscal Recovery Funds (CFDA 21.027) Activities Allowed or Unallowed, Allowable Costs/Cost Principles, Period of Performance Criteria To ensure all expenditures charged to a program are allowable, an entity should establish controls for approval of expenditures. Condition The County was unable to provide evidence that certain grant expenditures had department head approval. Questioned Costs None Context Six disbursements were selected for testing. Two disbursements did not have documentation of required department head approval. Cause The County does not have sufficient procedures in place to ensure all expenditures have proper approval. Effect There is an increased risk of unallowable costs being charged to grants. Repeat Finding Yes. Prior audit finding 2020-004 Recommendation The County should review their policies and procedures for grant expenditures. Views of Responsible Officials and Planned Corrective Actions The County agrees with the recommendation and will review its policies and procedures.
Contact Person – Aimee Sugden, County Administrator Corrective Action Plan – The County will review policies and procedures over grant disbursement approval. Completion Date – January 1, 2025
2020-004
Federal Program Coronavirus State and Local Fiscal Recovery Funds (CFDA 21.027) Procurement, Suspension, and Debarment Criteria 2 CFR sections 200.320(a) (1) and (2) states “If small purchase [$10,000] procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Also, vendors for whom the county enters into a covered transaction ($25,000 or higher) with needs to be ensured that they are not suspended or debarred from federal funds per 2 CFR section 180.220. Furthermore, an entity should have a procurement policy that follows Uniform Guidance. Condition Two transactions were selected for testing. One transaction did not have quotes obtained. For both transactions, we noted the County did not review for suspension and debarment. We also noted the County’s procurement policy did not follow Uniform Guidance. Questioned Costs None Context In a population of 3, 2 transactions were tested and one of these transactions was not done through the proper procurement process. Also, our suspension and debarment population was two and we noted during testing of each transaction that the county did not ensure the vendor was not suspended or debarred from federal funds before entering into the covered transaction. Finally, we noted during review of the county’s procurement policy, it did not follow Uniform Guidance. Cause The County does not have sufficient procedures in place to ensure all expenditures comply with Uniform Guidance. Effect The County is not in compliance with Uniform Guidance. Repeat Finding No Recommendation The county should follow their procurement policy for procurement and should updated their procurement policy for suspension and debarment. Views of Responsible Officials and Planned Corrective Actions The County agrees with the recommendation and will review its policies and procedures.
Show full finding ▾Hide full finding ▴Federal Program Coronavirus State and Local Fiscal Recovery Funds (CFDA 21.027) Procurement, Suspension, and Debarment Criteria 2 CFR sections 200.320(a) (1) and (2) states “If small purchase [$10,000] procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Also, vendors for whom the county enters into a covered transaction ($25,000 or higher) with needs to be ensured that they are not suspended or debarred from federal funds per 2 CFR section 180.220. Furthermore, an entity should have a procurement policy that follows Uniform Guidance. Condition Two transactions were selected for testing. One transaction did not have quotes obtained. For both transactions, we noted the County did not review for suspension and debarment. We also noted the County’s procurement policy did not follow Uniform Guidance. Questioned Costs None Context In a population of 3, 2 transactions were tested and one of these transactions was not done through the proper procurement process. Also, our suspension and debarment population was two and we noted during testing of each transaction that the county did not ensure the vendor was not suspended or debarred from federal funds before entering into the covered transaction. Finally, we noted during review of the county’s procurement policy, it did not follow Uniform Guidance. Cause The County does not have sufficient procedures in place to ensure all expenditures comply with Uniform Guidance. Effect The County is not in compliance with Uniform Guidance. Repeat Finding No Recommendation The county should follow their procurement policy for procurement and should updated their procurement policy for suspension and debarment. Views of Responsible Officials and Planned Corrective Actions The County agrees with the recommendation and will review its policies and procedures.
Contact Person – Aimee Sugden, County Administrator Corrective Action Plan – The County will review policies and procedures over uniform guidance procurement. Completion Date – January 1, 2025
Federal Program Coronavirus State and Local Fiscal Recovery Funds (CFDA 21.027) Reporting Criteria A system of internal controls requires all reports to be review before being submitted. Also, federal requirements require reports be submitted accurately. Condition Two grant reports were required to be submitted during the period under audit. We noted both reports were not reviewed before submitting and one report did not agree with supporting documentation. Questioned Costs None Context The County was unable to provide evidence that grant reports were reviewed prior to submission. Cause The County does not have sufficient procedures in place to ensure all grant reporting is reviewed. Effect There is an increased risk of incorrect reporting. Repeat Finding No Recommendation The County should review their policies and procedures for grant repoting. Views of Responsible Officials and Planned Corrective Actions The County agrees with the recommendation and will review its policies and procedures.
Show full finding ▾Hide full finding ▴Federal Program Coronavirus State and Local Fiscal Recovery Funds (CFDA 21.027) Reporting Criteria A system of internal controls requires all reports to be review before being submitted. Also, federal requirements require reports be submitted accurately. Condition Two grant reports were required to be submitted during the period under audit. We noted both reports were not reviewed before submitting and one report did not agree with supporting documentation. Questioned Costs None Context The County was unable to provide evidence that grant reports were reviewed prior to submission. Cause The County does not have sufficient procedures in place to ensure all grant reporting is reviewed. Effect There is an increased risk of incorrect reporting. Repeat Finding No Recommendation The County should review their policies and procedures for grant repoting. Views of Responsible Officials and Planned Corrective Actions The County agrees with the recommendation and will review its policies and procedures.
Contact Person – Aimee Sugden, County Administrator Corrective Action Plan – The County will review policies and procedures over grant reporting. Completion Date – January 1, 2025
Federal Program Homeland Security Gran Program (CFDA 97.067) Activities Allowed or Unallowed, Allowable Costs/Cost Principles, Period of Performance Criteria To ensure all expenditures charged to a program are allowable, an entity should establish controls for approval of expenditures. Condition Forty disbursements were selected for testing. One disbursement did not have documentation of required department head approval. Questioned Costs None Context The County was unable to provide evidence that certain grant expenditures had department head approval. Cause The County does not have sufficient procedures in place to ensure all expenditures have proper approval. Effect There is an increased risk of unallowable costs being charged to grants. Repeat Finding Yes. Prior audit finding 2020-004 Recommendation The County should review their policies and procedures for grant expenditures. Views of Responsible Officials and Planned Corrective Actions The County agrees with the recommendation and will review its policies and procedures.
Show full finding ▾Hide full finding ▴Federal Program Homeland Security Gran Program (CFDA 97.067) Activities Allowed or Unallowed, Allowable Costs/Cost Principles, Period of Performance Criteria To ensure all expenditures charged to a program are allowable, an entity should establish controls for approval of expenditures. Condition Forty disbursements were selected for testing. One disbursement did not have documentation of required department head approval. Questioned Costs None Context The County was unable to provide evidence that certain grant expenditures had department head approval. Cause The County does not have sufficient procedures in place to ensure all expenditures have proper approval. Effect There is an increased risk of unallowable costs being charged to grants. Repeat Finding Yes. Prior audit finding 2020-004 Recommendation The County should review their policies and procedures for grant expenditures. Views of Responsible Officials and Planned Corrective Actions The County agrees with the recommendation and will review its policies and procedures.
Contact Person – Aimee Sugden, County Administrator Corrective Action Plan – The County will review policies and procedures over grant disbursement approval. Completion Date – January 1, 2025
2020-004
Federal Program Coronavirus State and Local Fiscal Recovery Funds (CFDA 21.027) Homeland Security Grant Program (CFDA 97.067) Reporting Criteria The Uniform Guidance states that an auditee must submit a data collection form and audit reporting package to the Federal Audit Clearinghouse within the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Condition Kittson County did not submit the data collection form to the Federal Audit Clearinghouse within the required time frame. Questioned Costs None Context The County is in violation of the reporting requirements when their audit was not completed withing the required timeframe. Cause The County’s general ledger accounts were not reconciled and the County was not ready for audit. Effect The County was not in compliance with federal reporting requirements. Repeat Finding No Recommendation The annual County audit should be completed within the timeframe allowed by the Uniform Guidance. Views of Responsible Officials and Planned Corrective Actions The County Administrator will monitor the progress of the annual audit in the future so that the annual audit will be completed on a timely basis as described in our corrective action plan.
Show full finding ▾Hide full finding ▴Federal Program Coronavirus State and Local Fiscal Recovery Funds (CFDA 21.027) Homeland Security Grant Program (CFDA 97.067) Reporting Criteria The Uniform Guidance states that an auditee must submit a data collection form and audit reporting package to the Federal Audit Clearinghouse within the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Condition Kittson County did not submit the data collection form to the Federal Audit Clearinghouse within the required time frame. Questioned Costs None Context The County is in violation of the reporting requirements when their audit was not completed withing the required timeframe. Cause The County’s general ledger accounts were not reconciled and the County was not ready for audit. Effect The County was not in compliance with federal reporting requirements. Repeat Finding No Recommendation The annual County audit should be completed within the timeframe allowed by the Uniform Guidance. Views of Responsible Officials and Planned Corrective Actions The County Administrator will monitor the progress of the annual audit in the future so that the annual audit will be completed on a timely basis as described in our corrective action plan.
Contact Person – Aimee Sugden, County Administrator Corrective Action Plan – The County Administrator will monitor the progress of the annual audit in the future so that the annual audit will be completed on a timely basis. Completion Date – Immediately
FAC accepted this audit on December 21, 2021 — management decision was due June 21, 2022.
Nine disbursements were selected for testing. Three disbursements did not have documentation of required department head approval. Questioned Costs: None. Context: The County was unable to provide evidence that certain grant expenditures had department head approval. Cause: The County does not have sufficient procedures in place to ensure all expenditures have proper approval. Effect: There is an increased risk of unallowable costs being charged to grants. Repeat Finding: No. Recommendation: The County should review their policies and procedures for grant expenditures. Views of Responsible Officials and Planned Corrective Actions: The County agrees with the recommendation and will review its policies and procedures.
Show full finding ▾Hide full finding ▴Federal Program: COVID-19 Coronavirus Relief Fund (CFDA 21.019)Activities Allowed or Unallowed, Allowable Costs/Cost Principles, Period of Performance. Criteria: To ensure all expenditures charged to a program are allowable, an entity should establish controls for approval of expenditures. Condition: Nine disbursements were selected for testing. Three disbursements did not have documentation of required department head approval. Questioned Costs: None. Context: The County was unable to provide evidence that certain grant expenditures had department head approval. Cause: The County does not have sufficient procedures in place to ensure all expenditures have proper approval. Effect: There is an increased risk of unallowable costs being charged to grants. Repeat Finding: No. Recommendation: The County should review their policies and procedures for grant expenditures. Views of Responsible Officials and Planned Corrective Actions: The County agrees with the recommendation and will review its policies and procedures.
Contact Person ? Brian Buhmann, County Administrator Corrective Action Plan ? The County will review policies and procedures over grant disbursement approval. Completion Date ? January 1, 2022
FAC accepted this audit on February 16, 2021 — management decision was due August 16, 2021.
Kittson County did not submit the data collection form to the Federal Audit Clearinghouse within the required time frame. Questioned Costs: None Context: The County was in violation of the reporting requirements when their audit was not completed until 13 months after the end of the fiscal year. Cause: Complications during the course of the audit delayed the auditor?s in the completion of the auditor report. Effect: The County was not in compliance with federal reporting requirements. Repeat Finding: Yes. Prior audit finding 2018-004. Recommendation: The annual County audit should be completed within the timeframe allowed by the Uniform Guidance. Views of the Responsible Officials and Planned Corrective Actions: The County Administrator will monitor the progress of the annual audit in the future so that the annual audit will be completed on a timely basis as described in our corrective action plan.
Show full finding ▾Hide full finding ▴Department of Transportation (Highway Planning and Construction, CFDA No. 20.205) Criteria: The Uniform Guidance states that an auditee must submit a data collection form and audit reporting package to the Federal Audit Clearinghouse within the earlier of 30 days after receipt of the auditor?s report or nine months after the end of the audit period. This was extended to twelve months in 2020 due to COVID-19. Condition: Kittson County did not submit the data collection form to the Federal Audit Clearinghouse within the required time frame. Questioned Costs: None Context: The County was in violation of the reporting requirements when their audit was not completed until 13 months after the end of the fiscal year. Cause: Complications during the course of the audit delayed the auditor?s in the completion of the auditor report. Effect: The County was not in compliance with federal reporting requirements. Repeat Finding: Yes. Prior audit finding 2018-004. Recommendation: The annual County audit should be completed within the timeframe allowed by the Uniform Guidance. Views of the Responsible Officials and Planned Corrective Actions: The County Administrator will monitor the progress of the annual audit in the future so that the annual audit will be completed on a timely basis as described in our corrective action plan.
Contact Person ? Dillon Hayes, County Administrator Corrective Action Plan ? The County will continue to work on completion of the Audit within the timeframe allowed by the Uniform Guidance. Completion Date ? Immediately
2018-004
FAC accepted this audit on January 23, 2020 — management decision was due July 23, 2020.
GSA_MIGRATION
Show full finding ▾Hide full finding ▴GSA_MIGRATION
GSA_MIGRATION
GSA_MIGRATION
Show full finding ▾Hide full finding ▴GSA_MIGRATION
GSA_MIGRATION
2016-001
FAC accepted this audit on August 13, 2019 — management decision was due February 13, 2020.
GSA_MIGRATION
Show full finding ▾Hide full finding ▴GSA_MIGRATION
GSA_MIGRATION
2016-001
FAC accepted this audit on January 13, 2019 — management decision was due July 13, 2019.
GSA_MIGRATION
Show full finding ▾Hide full finding ▴Data source: This information comes from the Federal Audit Clearinghouse, the official repository of Single Audit data. All data is public domain. Verify this organization's audit history at fac.gov.
Track your findings and corrective action plans across audit cycles.
Start tracking findings →Monitor subrecipient audit findings and compliance status.
Start monitoring →© 2026 Single Audit Intelligence. All data is public domain.