EIN: 416005889
UEI: DCV5DFHWJLG3
Data as of August 21, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on December 19, 2024. 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 June 19, 2025 (429 days ago).
What is a management decision? →Roseau County did not submit the data collection form to the Federal Audit Clearinghouse within the required time frame. Context: Roseau County was in violation of the reporting requirements when their audit was not completed until after 11 months after the end of the fiscal year. Effect: This instance of later reporting is not expected to reoccur. Cause: Delays in the completeness of information resulted in late reporting. Recommendation: The annual county audit should be completed within nine months of the fiscal year end to allow for timely submission of the data collection form and reporting package. Roseau County Response: The County Auditor 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 the corrective action plan.
Show full finding ▾Hide full finding ▴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: Roseau County did not submit the data collection form to the Federal Audit Clearinghouse within the required time frame. Context: Roseau County was in violation of the reporting requirements when their audit was not completed until after 11 months after the end of the fiscal year. Effect: This instance of later reporting is not expected to reoccur. Cause: Delays in the completeness of information resulted in late reporting. Recommendation: The annual county audit should be completed within nine months of the fiscal year end to allow for timely submission of the data collection form and reporting package. Roseau County Response: The County Auditor 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 the corrective action plan.
Name of Contact Person Responsible for Corrective Action: County Board and Martha Monsrud, County Auditor/Recorder/Treasurer Corrective Action Planned: The program Roseau County used for construction projects allowed the inputting of information but would not alow reports to be run. The program has been updated and ongoing personal trainings are taking place. Anticipated completion date: December 31, 2024
FAC accepted this audit on September 29, 2019 — management decision was due March 29, 2020.
GSA_MIGRATION
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GSA_MIGRATION
2017-002
FAC accepted this audit on September 27, 2018 — management decision was due March 27, 2019.
GSA_MIGRATION
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GSA_MIGRATION
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.
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