EIN: 456002215
UEI: ENQRDM3A5B17
Audited by: BRADY MARTZ & ASSOCIATES PC
Oversight agency: 21 [Department of the Treasury]
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Data as of September 3, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on September 30, 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 30, 2026 (158 days ago).
What is a management decision? →FAC accepted this audit on September 30, 2024 — management decision was due March 30, 2025.
Federal Program Disaster Grants – Public Assistance (97.036) Federal Award Number and Year – FEMA-4660-DR, 2022 & FEMA-4717-DR, 2023 Allowable Costs/Activities Allowed/Period of Performance Significant Deficiency Criteria A system of internal controls requires approval of all items expended that are used for grant purposes. Condition During testing, we noted 1 material charge-out transaction where the item taken out of inventory was not supported with a signed requisition slip. Cause Lack of oversight by management. Questioned Costs None Context We selected 40 transactions to test in a population of over 250. 3 of these transactions were for materials being taken out of inventory. One of these tests, we noted there was not a signed requisition slip for the removal of this item from inventory. Our sample was not statistically valid. Effect The County could have submitted inaccurate expenses for grant reimbursement. Repeat Finding No Recommendation The county should follow their procedures of using requisition slips when it comes to removing materials out of inventory. Views of Responsible Officials See Corrective Action Plan.
Show full finding ▾Hide full finding ▴Federal Program Disaster Grants – Public Assistance (97.036) Federal Award Number and Year – FEMA-4660-DR, 2022 & FEMA-4717-DR, 2023 Allowable Costs/Activities Allowed/Period of Performance Significant Deficiency Criteria A system of internal controls requires approval of all items expended that are used for grant purposes. Condition During testing, we noted 1 material charge-out transaction where the item taken out of inventory was not supported with a signed requisition slip. Cause Lack of oversight by management. Questioned Costs None Context We selected 40 transactions to test in a population of over 250. 3 of these transactions were for materials being taken out of inventory. One of these tests, we noted there was not a signed requisition slip for the removal of this item from inventory. Our sample was not statistically valid. Effect The County could have submitted inaccurate expenses for grant reimbursement. Repeat Finding No Recommendation The county should follow their procedures of using requisition slips when it comes to removing materials out of inventory. Views of Responsible Officials See Corrective Action Plan.
Contact Person Responsible for Corrective Acton Plan: Debbie Nelson County AuditorCondition During testing, we note 1 material charge-out transaction where the item taken out of inventory was not supported with a signed requisition slip. Corrective Action Plan We agree. We will review the internal control process to verify all requisition slips get signed. Anticipated Completion Date Fiscal Year 2024
Federal Program Coronavirus State and Local Fiscal Recovery Funds (21.027) Federal Award Number and Year – SLFRP2882, 2021 Procurement, Suspension, and Debarment Material Weakness Criteria Uniform Guidance requires all non-federal entities, other than states must follow the procurement standards set out at 2 CFR sections 200.318 through 200.326. Non-federal entities are also prohibited from entering into a covered transaction equal to or exceeding $25,000 with a vendor who has been suspended or disbarred from receiving federal funds. Condition We noted during testing procurement, suspension, and debarment that the County doesn’t have a procurement policy that follows Uniform Guidance. We also noted during testing for suspension and debarment that 2 of our 2 vendors tested were not reviewed to ensure they were not suspended or disbarred from federal funds. Cause Lack of oversight by management. Questioned Costs None Context Uniform Guidance states “Review the non-federal entity’s procedures for verifying that an entity with which it plans to enter into a covered transaction is not debarred, suspended, or otherwise excluded (2 CFR sections 200.212 and 200.318(h); 2 CFR section 180.300; 48 CFR section 52.2096)”. During this review, we noted that during our testing of procurement, suspension, and debarment that the County doesn’t have a procurement policy that follows Uniform Guidance. We also noted during testing for suspension and debarment that 2 of our 2 vendors tested were not reviewed to ensure they were not suspended or disbarred from federal funds. Effect The County has an increased risk of not being compliance with federal procurement requirements and increased risk of entering into a covered transaction with a vendor who is suspended or disbarred from federal funds. Repeat Finding Yes – see 2022-005 Recommendation The County should update their Procurement Policy to include suspension and debarment verbiage. Views of Responsible Officials See Corrective Action Plan.
Show full finding ▾Hide full finding ▴Federal Program Coronavirus State and Local Fiscal Recovery Funds (21.027) Federal Award Number and Year – SLFRP2882, 2021 Procurement, Suspension, and Debarment Material Weakness Criteria Uniform Guidance requires all non-federal entities, other than states must follow the procurement standards set out at 2 CFR sections 200.318 through 200.326. Non-federal entities are also prohibited from entering into a covered transaction equal to or exceeding $25,000 with a vendor who has been suspended or disbarred from receiving federal funds. Condition We noted during testing procurement, suspension, and debarment that the County doesn’t have a procurement policy that follows Uniform Guidance. We also noted during testing for suspension and debarment that 2 of our 2 vendors tested were not reviewed to ensure they were not suspended or disbarred from federal funds. Cause Lack of oversight by management. Questioned Costs None Context Uniform Guidance states “Review the non-federal entity’s procedures for verifying that an entity with which it plans to enter into a covered transaction is not debarred, suspended, or otherwise excluded (2 CFR sections 200.212 and 200.318(h); 2 CFR section 180.300; 48 CFR section 52.2096)”. During this review, we noted that during our testing of procurement, suspension, and debarment that the County doesn’t have a procurement policy that follows Uniform Guidance. We also noted during testing for suspension and debarment that 2 of our 2 vendors tested were not reviewed to ensure they were not suspended or disbarred from federal funds. Effect The County has an increased risk of not being compliance with federal procurement requirements and increased risk of entering into a covered transaction with a vendor who is suspended or disbarred from federal funds. Repeat Finding Yes – see 2022-005 Recommendation The County should update their Procurement Policy to include suspension and debarment verbiage. Views of Responsible Officials See Corrective Action Plan.
Contact Person Responsible for Corrective Acton Plan: Debbie Nelson County Auditor. Condition We noted during testing procurement, suspension, and debarment that the County doesn't have a procurement policy that follows Uniform Guidance. We also noted during testing for suspension and debarment that 2 of our 2 vendors tested were not reviewed to ensure they were not suspended or disbarred from federal funds. Corrective Action Plan We agree. A procurement policy is being drafted for approval by the Grand Forks County Commission. Anticipated Completion Date Fiscal Year 2024
2022-005
FAC accepted this audit on September 26, 2023 — management decision was due March 26, 2024.
2022-004 Finding Federal Program Coronavirus State and Local Fiscal Recovery Funds (21.027) Federal Award Number and Year ? SLFRP2882, 2021 Reporting Significant Deficiency Criteria Page 9 of the Coronavirus State and Local Fiscal Recovery Funds: Project and Expenditure Report User Guide Version 1 (January 7, 2022) states :?An obligation is an order placed ? such as a contract ? and similar transactions that require payment. An expenditure is when the service has been rendered or the good has been delivered to the entity, and payment is due.? Condition We sampled 2 of the 4 quarterly reports submitted that contained 2022 federal expenditures and tested for accuracy and to ensure the reports are submitted by their respective due date. We noted one report had expenses listed not in the correct project when compared to the supporting documentation. These expenses were corrected in the next quarters? report, but we also noted another project had expenses overstated in the same report. We also noted that the County had corrected this overstatement by year end. Cause Lack of oversight by management. Questioned Costs None Context We sampled 2 of the 4 quarterly reports submitted that contained 2022 federal expenditures and tested for accuracy and to ensure the reports are submitted by their respective due date. We noted one report had expenses listed not in the correct project when compared to the supporting documentation. These expenses were corrected in the next quarters? report, but we also noted another project had expenses overstated in the same report. We also noted that the County had corrected this overstatement by year end. Effect The County submitted inaccurate reports to the federal government. Repeat Finding Yes ? see 2021-004 Recommendation The County should implement policies and procedures to ensure all reports are submitted accurately. Views of Responsible Officials See Corrective Action Plan.
Show full finding ▾Hide full finding ▴2022-004 Finding Federal Program Coronavirus State and Local Fiscal Recovery Funds (21.027) Federal Award Number and Year ? SLFRP2882, 2021 Reporting Significant Deficiency Criteria Page 9 of the Coronavirus State and Local Fiscal Recovery Funds: Project and Expenditure Report User Guide Version 1 (January 7, 2022) states :?An obligation is an order placed ? such as a contract ? and similar transactions that require payment. An expenditure is when the service has been rendered or the good has been delivered to the entity, and payment is due.? Condition We sampled 2 of the 4 quarterly reports submitted that contained 2022 federal expenditures and tested for accuracy and to ensure the reports are submitted by their respective due date. We noted one report had expenses listed not in the correct project when compared to the supporting documentation. These expenses were corrected in the next quarters? report, but we also noted another project had expenses overstated in the same report. We also noted that the County had corrected this overstatement by year end. Cause Lack of oversight by management. Questioned Costs None Context We sampled 2 of the 4 quarterly reports submitted that contained 2022 federal expenditures and tested for accuracy and to ensure the reports are submitted by their respective due date. We noted one report had expenses listed not in the correct project when compared to the supporting documentation. These expenses were corrected in the next quarters? report, but we also noted another project had expenses overstated in the same report. We also noted that the County had corrected this overstatement by year end. Effect The County submitted inaccurate reports to the federal government. Repeat Finding Yes ? see 2021-004 Recommendation The County should implement policies and procedures to ensure all reports are submitted accurately. Views of Responsible Officials See Corrective Action Plan.
2022-004 - Finding Condition We sampled 2 of 4 quarterly reports submitted that contained 2022 federal expenditures and tested for accuracy and to ensure the reports are submitted by their respective due dale. We noted one report had expenses listed not in the correct project when compared to the supporting documentation. These expenses were corrected in the next quarters' report, but we also noted another project had expenses overstated in the same report. We also noted that the County had corrected this overstatement by year end. Corrective Action Plan per Debbie Nelson, Auditor We agree. We will review the reporting requirements of the Coronavirus State and Local Fiscal Recovery Funds to ensure all costs and obligations for various projects, contracts, and expenditures are included in the appropriate sections of the report. Anticipated Completion Date Fiscal Year 2023
2021-004
2022-005 Finding Federal Program Coronavirus State and Local Fiscal Recovery Funds (21.027) Federal Award Number and Year ? SLFRP2882, 2021 Procurement, Suspension, and Debarment Material Weakness Criteria Uniform Guidance requires all non-federal entities, other than states must follow the procurement standards set out at 2 CFR sections 200.318 through 200.326. Non-federal entities are also prohibited from entering into a covered transaction equal to or exceeding $25,000 with a vendor who has been suspended or disbarred from receiving federal funds. Condition We noted during testing procurement, suspension, and debarment that the County doesn?t have a procurement policy that follows Uniform Guidance. We also noted during testing for suspension and debarment that 3 of our 4 vendors tested were not reviewed to ensure they were not suspended or disbarred from federal funds. Cause Lack of oversight by management. Questioned Costs None Context Uniform Guidance states ?Review the non-federal entity?s procedures for verifying that an entity with which it plans to enter into a covered transaction is not debarred, suspended, or otherwise excluded (2 CFR sections 200.212 and 200.318(h); 2 CFR section 180.300; 48 CFR section 52.2096)?. During this review, we noted that during our testing of procurement, suspension, and debarment that the County doesn?t have a procurement policy that follows Uniform Guidance. We also noted during testing for suspension and debarment that 3 of our 4 vendors tested were not reviewed to ensure they were not suspended or disbarred from federal funds. Effect The County has an increased risk of not being compliance with federal procurement requirements and increased risk of entering into a covered transaction with a vendor who is suspended or disbarred from federal funds. Repeat Finding Yes ? see 2021-005 Recommendation The County should update their Procurement Policy to include suspension and debarment verbiage. Views of Responsible Officials See Corrective Action Plan.
Show full finding ▾Hide full finding ▴2022-005 Finding Federal Program Coronavirus State and Local Fiscal Recovery Funds (21.027) Federal Award Number and Year ? SLFRP2882, 2021 Procurement, Suspension, and Debarment Material Weakness Criteria Uniform Guidance requires all non-federal entities, other than states must follow the procurement standards set out at 2 CFR sections 200.318 through 200.326. Non-federal entities are also prohibited from entering into a covered transaction equal to or exceeding $25,000 with a vendor who has been suspended or disbarred from receiving federal funds. Condition We noted during testing procurement, suspension, and debarment that the County doesn?t have a procurement policy that follows Uniform Guidance. We also noted during testing for suspension and debarment that 3 of our 4 vendors tested were not reviewed to ensure they were not suspended or disbarred from federal funds. Cause Lack of oversight by management. Questioned Costs None Context Uniform Guidance states ?Review the non-federal entity?s procedures for verifying that an entity with which it plans to enter into a covered transaction is not debarred, suspended, or otherwise excluded (2 CFR sections 200.212 and 200.318(h); 2 CFR section 180.300; 48 CFR section 52.2096)?. During this review, we noted that during our testing of procurement, suspension, and debarment that the County doesn?t have a procurement policy that follows Uniform Guidance. We also noted during testing for suspension and debarment that 3 of our 4 vendors tested were not reviewed to ensure they were not suspended or disbarred from federal funds. Effect The County has an increased risk of not being compliance with federal procurement requirements and increased risk of entering into a covered transaction with a vendor who is suspended or disbarred from federal funds. Repeat Finding Yes ? see 2021-005 Recommendation The County should update their Procurement Policy to include suspension and debarment verbiage. Views of Responsible Officials See Corrective Action Plan.
2022-005 - Finding Condition We noted during testing procurement, suspension, and debarment that the County doesn't have a procurement policy that follows Uniform Guidance. We also noted during testing for suspension and debarment that 3 of our 4 vendors tested were not reviewed to ensure they were not suspended or disbarred from federal funds. Corrective Action Plan per Debbie Nelson, Auditor We agree. A procurement policy is being drafted for approval by the Grand Forks County Commission. Anticipated Completion Date Fiscal Year 2023
2021-005
FAC accepted this audit on September 29, 2022 — management decision was due March 29, 2023.
2021-004 ? CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS ? IMPROPER REPORTING OF OBLIGATIONS AND EXPENDITURES ? ALN 21.027 ? MATERIAL NONCOMPLIANCE FINDING TYPE: Material Noncompliance Finding 2021-004 Federal Program: Coronavirus State and Local Fiscal Recovery Funds ALN: 21.027 Federal Award Number(s) and Year(s): SLFRP2882, 2021 Federal Agency: U.S. Department of Treasury Questioned Cost: None Condition Grand Forks County did not properly report total obligations and total expenditures on the December 31, 2021, Project and Expenditure Report for the Coronavirus State and Local Fiscal Recovery Funds program. Total obligations were overstated and understated in various sections of the report with a total understatement of obligations of $451,038 and total expenditures were understated by $30,038. Effect The amounts reported as expenditures and obligations on the December 31, 2021, Project and Expenditure Report were materially inaccurate. Cause Grand Forks County may not have been aware as to what constituted an obligation and expenditure for reporting purposes for the December 31, 2021, Project and Expenditure Report. Criteria Page 9 of the Coronavirus State and Local Fiscal Recovery Funds: Project and Expenditure Report User Guide Version 1 (January 7, 2022) states: ? "An obligation is an order placed ? such as a contract ? and similar transactions that require payment. ? An expenditure is when the service has been rendered or the good has been delivered to the entity, and payment is due." Repeat Finding No. Recommendation We recommend Grand Forks County review and comply with all reporting requirements of the Coronavirus State and Local Fiscal Recovery Funds program by properly reporting all obligations and expenditures in the Project and Expenditure Reports. Grand Forks County?s Response See Corrective Action Plan.
Show full finding ▾Hide full finding ▴2021-004 ? CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS ? IMPROPER REPORTING OF OBLIGATIONS AND EXPENDITURES ? ALN 21.027 ? MATERIAL NONCOMPLIANCE FINDING TYPE: Material Noncompliance Finding 2021-004 Federal Program: Coronavirus State and Local Fiscal Recovery Funds ALN: 21.027 Federal Award Number(s) and Year(s): SLFRP2882, 2021 Federal Agency: U.S. Department of Treasury Questioned Cost: None Condition Grand Forks County did not properly report total obligations and total expenditures on the December 31, 2021, Project and Expenditure Report for the Coronavirus State and Local Fiscal Recovery Funds program. Total obligations were overstated and understated in various sections of the report with a total understatement of obligations of $451,038 and total expenditures were understated by $30,038. Effect The amounts reported as expenditures and obligations on the December 31, 2021, Project and Expenditure Report were materially inaccurate. Cause Grand Forks County may not have been aware as to what constituted an obligation and expenditure for reporting purposes for the December 31, 2021, Project and Expenditure Report. Criteria Page 9 of the Coronavirus State and Local Fiscal Recovery Funds: Project and Expenditure Report User Guide Version 1 (January 7, 2022) states: ? "An obligation is an order placed ? such as a contract ? and similar transactions that require payment. ? An expenditure is when the service has been rendered or the good has been delivered to the entity, and payment is due." Repeat Finding No. Recommendation We recommend Grand Forks County review and comply with all reporting requirements of the Coronavirus State and Local Fiscal Recovery Funds program by properly reporting all obligations and expenditures in the Project and Expenditure Reports. Grand Forks County?s Response See Corrective Action Plan.
2021-004 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS - IMPROPER REPORTING OF OBLIGATIONS AND EXPENDITURES - ALN 21.017 - MATERIAL NON-COMPLIANCE Condition: Grand Forks County did not properly report total obligations and total expenditures on the December 31, 2021, Project and Expenditure Report for the Coronavirus State and Local Fiscal Recovery Funds program. Total obligations were overstated and understated in various sections of the report with a total understatement of obligations of $451,038 and total expenditures were understated by $30,038. Corrective Action Plan: We agree. We will review the reporting requirements of the Coronavirus State and Local Fiscal Recovery Funds to ensure all costs and obligations for various projects, contracts, and expenditures are included in the appropriate sections of the reports. Anticipated Completion Date: Fiscal Year 2022 Contact Person Responsible for Corrective Acton Plan: Debbie Nelson, Finance Director
2021-005 ? CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS ? LACK OF CONTROL SURROUNDING SUSPENSION AND DEBARMENT ? ALN 21.027 ? MATERIAL WEAKNESS AND OTHER NONCOMPLIANCE FINDING TYPE: Material Weakness and Other Non-Compliance Finding 2021-005 Federal Program: Coronavirus State and Local Fiscal Recovery Funds ALN: 21.027 Federal Award Number(s) and Year(s): SLFRP2882, 2021 Federal Agency: U.S. Department of Treasury Questioned Cost: None Condition Grand Forks County did not have procedures in place to ensure an entity that the County enters into a covered transaction with is not suspended and debarred from receiving federal funds through Coronavirus State and Local Fiscal Recovery Funds. Effect Without procedures in place, Grand Forks County is at increased risk of entering into a covered transaction with an entity that is suspended and debarred from receiving federal funds. Cause Grand Forks County may not have been aware that procedures were required to be in place to ensure an entity entering into a covered transaction with the County was not suspended and debarred. Criteria 31 CFR 19.300 states: ?When you enter into a covered transaction with another person at the next lower tier, you must verify that the person with whom you intend to do business is not excluded or disqualified. You do this by: (a) Checking the EPLS; or (b) Collecting a certification from that person if allowed by this rule; or (c) Adding a clause or condition to the covered transaction with that person.? 31 CFR 19.200 states: ?A covered transaction is a nonprocurement or procurement transaction that is subject to the prohibitions of this part. It may be a transaction at - (a) The primary tier, between a Federal agency and a person (see appendix to this part); or (b) A lower tier, between a participant in a covered transaction and another person.? 2 CFR 200.303(a) states: "The non-Federal entity must: Establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be in compliance with guidance in ?Standards for Internal Control in the Federal Government? issued by the Comptroller General of the United States or the ?Internal Control Integrated Framework?, issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO)." According to the ?Standards for Internal Control in the Federal Government?, Management develops and maintains documentation of its internal control system. Effective documentation assists in management?s design of internal control by establishing and communicating the who, what, when, where, and why of internal control execution to personnel. Documentation also provides a means to retain organizational knowledge and mitigate the risk of having that knowledge limited to a few personnel, as well as a means to communicate that knowledge as needed to external parties, such as external auditors. (Green Book, GAO-14-704G para 3.09 and 3.10). Repeat Finding No. Recommendation We recommend Grand Forks County develop formal procedures that will provide for a documented review of entities for suspended and debarred status prior to entering into a covered transaction for Coronavirus State and Local Fiscal Recovery Funds to ensure compliance with 31 CFR 19.300. Grand Forks County?s Response See Corrective Action Plan.
Show full finding ▾Hide full finding ▴2021-005 ? CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS ? LACK OF CONTROL SURROUNDING SUSPENSION AND DEBARMENT ? ALN 21.027 ? MATERIAL WEAKNESS AND OTHER NONCOMPLIANCE FINDING TYPE: Material Weakness and Other Non-Compliance Finding 2021-005 Federal Program: Coronavirus State and Local Fiscal Recovery Funds ALN: 21.027 Federal Award Number(s) and Year(s): SLFRP2882, 2021 Federal Agency: U.S. Department of Treasury Questioned Cost: None Condition Grand Forks County did not have procedures in place to ensure an entity that the County enters into a covered transaction with is not suspended and debarred from receiving federal funds through Coronavirus State and Local Fiscal Recovery Funds. Effect Without procedures in place, Grand Forks County is at increased risk of entering into a covered transaction with an entity that is suspended and debarred from receiving federal funds. Cause Grand Forks County may not have been aware that procedures were required to be in place to ensure an entity entering into a covered transaction with the County was not suspended and debarred. Criteria 31 CFR 19.300 states: ?When you enter into a covered transaction with another person at the next lower tier, you must verify that the person with whom you intend to do business is not excluded or disqualified. You do this by: (a) Checking the EPLS; or (b) Collecting a certification from that person if allowed by this rule; or (c) Adding a clause or condition to the covered transaction with that person.? 31 CFR 19.200 states: ?A covered transaction is a nonprocurement or procurement transaction that is subject to the prohibitions of this part. It may be a transaction at - (a) The primary tier, between a Federal agency and a person (see appendix to this part); or (b) A lower tier, between a participant in a covered transaction and another person.? 2 CFR 200.303(a) states: "The non-Federal entity must: Establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be in compliance with guidance in ?Standards for Internal Control in the Federal Government? issued by the Comptroller General of the United States or the ?Internal Control Integrated Framework?, issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO)." According to the ?Standards for Internal Control in the Federal Government?, Management develops and maintains documentation of its internal control system. Effective documentation assists in management?s design of internal control by establishing and communicating the who, what, when, where, and why of internal control execution to personnel. Documentation also provides a means to retain organizational knowledge and mitigate the risk of having that knowledge limited to a few personnel, as well as a means to communicate that knowledge as needed to external parties, such as external auditors. (Green Book, GAO-14-704G para 3.09 and 3.10). Repeat Finding No. Recommendation We recommend Grand Forks County develop formal procedures that will provide for a documented review of entities for suspended and debarred status prior to entering into a covered transaction for Coronavirus State and Local Fiscal Recovery Funds to ensure compliance with 31 CFR 19.300. Grand Forks County?s Response See Corrective Action Plan.
2021-005 - CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS - INADEQUATE CONTROL SURROUNDING SUSPENSION AND DEBARMENT - ALN 21.027 - MATERIAL WEAKNESS AND OTHER NON-COMPLIANCE Condition: Grand Forks County did not have procedures in place to ensure an entity that the County enters into a covered transaction with is not suspended and debarred from receiving federal funds through Coronavirus State and Local Fiscal Recovery Funds. Corrective Action Plan: We agree. Although there was a lack of timely guidance provided to the County, we will review the various Code of Federal Regulations surrounding suspension and debarment and implement a control in which verifies that the entity which is receiving Coronavirus State and Local Fiscal Recovery Funds (SLFRF) is not suspended or debarred. As of 8/2/2022, we will be reviewing the agreements in place with various entities receiving SLFRF, that there is a provision in those agreements that they are not suspended or debarred. Anticipated Completion Date: Fiscal Year 2022 Contact Person Responsible for Corrective Acton Plan: Debbie Nelson, Finance Director
2021-006 ? CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS ? INADEQUATE SUBRECIPIENT MONITORING ? ALN 21.027 ? MATERIAL WEAKNESS AND MATERIAL NONCOMPLIANCE FINDING TYPE: Material Weakness ? Material Noncompliance Finding 2021-006 Federal Program: Coronavirus State and Local Fiscal Recovery Funds ALN: 21.027 Federal Award Number(s) and Year(s): SLFRP2882, 2021 Federal Agency: U.S. Department of Treasury Questioned Cost: None Condition Grand Forks County did not adequately monitor the subrecipients of the Coronavirus State and Local Fiscal Recovery Fund (SLFRF) program. During testing, we noted the County did not receive supporting documentation as to the expenditures under the SLFRF funds and did not ensure the subrecipient was in compliance with all Federal statutes, regulations, and terms and conditions of the subaward. Effect Grand Forks County may not have complied with 2 CFR 200.332(d). In addition, the County may have provided funds to the subrecipient that did not comply with the Federal statutes, regulations, and the terms and conditions of the subaward. Cause Grand Forks County was not aware of the requirements set forth in 2 CFR 200.332(d). In addition, Grand Forks County did not have documented procedures regarding subrecipient monitoring for the Coronavirus State and Local Fiscal Recovery Fund (SLFRF) program. Criteria 2 CFR 200.332(d) states: All pass-through entities must monitor the activities of the subrecipient as necessary to ensure that the subaward is used for authorized purposes, in compliance with Federal statutes, regulations, and the terms and conditions of the subaward; and that subaward performance goals are achieved. 2 CFR 200.303 states: The non-Federal entity must establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be in compliance with guidance in ?Standards for Internal Control in the Federal Government? issued by the Comptroller General of the United States or the ?Internal Control Integrated Framework?, issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). According to the ?Standards for Internal Control in the Federal Government?, Management develops and maintains documentation of its internal control system. Effective documentation assists in management?s design of internal control by establishing and communicating the who, what, when, where, and why of internal control execution to personnel. Documentation also provides a means to retain organizational knowledge and mitigate the risk of having that knowledge limited to a few personnel, as well as a means to communicate that knowledge as needed to external parties, such as external auditors. (Green Book, GAO-14-704G para 3.09 and 3.10). Repeat Finding No. Recommendation We recommend Grand Forks County ensure adequate subrecipient monitoring is completed on the Coronavirus State and Local Fiscal Recovery Fund program. In addition, we recommend Grand Forks County have documented policies and procedures for subrecipient monitoring to ensure the subaward is used for authorized purposes, in compliance with Federal statutes, regulations, and the terms and conditions of the subaward. Grand Forks County?s Response See Corrective Action Plans
Show full finding ▾Hide full finding ▴2021-006 ? CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS ? INADEQUATE SUBRECIPIENT MONITORING ? ALN 21.027 ? MATERIAL WEAKNESS AND MATERIAL NONCOMPLIANCE FINDING TYPE: Material Weakness ? Material Noncompliance Finding 2021-006 Federal Program: Coronavirus State and Local Fiscal Recovery Funds ALN: 21.027 Federal Award Number(s) and Year(s): SLFRP2882, 2021 Federal Agency: U.S. Department of Treasury Questioned Cost: None Condition Grand Forks County did not adequately monitor the subrecipients of the Coronavirus State and Local Fiscal Recovery Fund (SLFRF) program. During testing, we noted the County did not receive supporting documentation as to the expenditures under the SLFRF funds and did not ensure the subrecipient was in compliance with all Federal statutes, regulations, and terms and conditions of the subaward. Effect Grand Forks County may not have complied with 2 CFR 200.332(d). In addition, the County may have provided funds to the subrecipient that did not comply with the Federal statutes, regulations, and the terms and conditions of the subaward. Cause Grand Forks County was not aware of the requirements set forth in 2 CFR 200.332(d). In addition, Grand Forks County did not have documented procedures regarding subrecipient monitoring for the Coronavirus State and Local Fiscal Recovery Fund (SLFRF) program. Criteria 2 CFR 200.332(d) states: All pass-through entities must monitor the activities of the subrecipient as necessary to ensure that the subaward is used for authorized purposes, in compliance with Federal statutes, regulations, and the terms and conditions of the subaward; and that subaward performance goals are achieved. 2 CFR 200.303 states: The non-Federal entity must establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be in compliance with guidance in ?Standards for Internal Control in the Federal Government? issued by the Comptroller General of the United States or the ?Internal Control Integrated Framework?, issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). According to the ?Standards for Internal Control in the Federal Government?, Management develops and maintains documentation of its internal control system. Effective documentation assists in management?s design of internal control by establishing and communicating the who, what, when, where, and why of internal control execution to personnel. Documentation also provides a means to retain organizational knowledge and mitigate the risk of having that knowledge limited to a few personnel, as well as a means to communicate that knowledge as needed to external parties, such as external auditors. (Green Book, GAO-14-704G para 3.09 and 3.10). Repeat Finding No. Recommendation We recommend Grand Forks County ensure adequate subrecipient monitoring is completed on the Coronavirus State and Local Fiscal Recovery Fund program. In addition, we recommend Grand Forks County have documented policies and procedures for subrecipient monitoring to ensure the subaward is used for authorized purposes, in compliance with Federal statutes, regulations, and the terms and conditions of the subaward. Grand Forks County?s Response See Corrective Action Plans
2021-006 - CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS - INADEQUATE SUBRECIPIENT MONITORING - ALN 21.027 - MATERIAL WEAKNESS AND MATERIAL NONCOMPLIANCE Condition: Grand Forks County did not adequately monitor the subrecipients of the Coronavirus State and Local Fiscal Recovery Fund (SLFRF) program. During testing, we noted the County did not receive supporting documentation as to the expenditures under the SLFRF funds and did not ensure the subrecipient was in compliance with all Federal statutes, regulations, and terms and conditions of the subaward. Corrective Action Plan: We agree. Although there was a lack of timely guidance provided to the County, we will review the various Code of Federal Regulations surrounding subrecipient monitoring and ensure that all expenditures involving SLFRF are reviewed appropriately to ensure the funds are used in accordance with federal guidance. As of 8/2/2022 all expenditures made by recipients of SLFRF, will submit requests with documentation before funds are released from the county to ensure all expenditures are in accordance with SLFRF guidance. Anticipated Completion Date: Fiscal Year 2022 Contact Person Responsible for Corrective Acton Plan: Debbie Nelson, Finance Director
2021-007 ? CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS ? LACK OF RISK ASSESSMENT FOR SUBRECIPIENT MONITORING ? ALN 21.027 ? MATERIAL NONCOMPLIANCE FINDING TYPE: Material Noncompliance Finding 2021-007 Federal Program: Coronavirus State and Local Fiscal Recovery Funds ALN: 21.027 Federal Award Number(s) and Year(s): SLFRP2882, 2021 Federal Agency: U.S. Department of Treasury Questioned Cost: None Condition Grand Forks County is not evaluating each subrecipient's risk of noncompliance with Federal statutes, regulations, and the terms and conditions of the subaward for purposes of determining appropriate subrecipient monitoring for the Coronavirus State and Local Fiscal Recovery Fund program. During testing, we identified one subrecipient that did not have a risk assessment completed. Effect Grand Forks County may not have complied with 2 CFR 200.332 (b). Therefore, high-risk subrecipients may not be subjected to adequate monitoring procedures to ensure Federal funds were used for authorized purposes in compliance with Federal statutes, regulations, and the terms and conditions of the subaward. Cause Grand Forks County may not have been aware of the requirements set forth in 2 CFR 200.332(b). Criteria 2 CFR 200.332 (b) states in part all pass-through entities must evaluate each subrecipient's risk of noncompliance with Federal statutes, regulations, and the terms and conditions of the subaward for purposes of determining the appropriate subrecipient monitoring. Repeat Finding No. Recommendation We recommend Grand Forks County ensure compliance with 2 CFR 200.332 (b) to evaluate each subrecipient's risk of noncompliance with Federal statutes, regulations, and the terms and conditions of the subaward for purposes of determining the appropriate subrecipient monitoring for the Coronavirus State and Local Fiscal Recovery Fund program. Grand Forks County?s Response See Corrective Action Plan.
Show full finding ▾Hide full finding ▴2021-007 ? CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS ? LACK OF RISK ASSESSMENT FOR SUBRECIPIENT MONITORING ? ALN 21.027 ? MATERIAL NONCOMPLIANCE FINDING TYPE: Material Noncompliance Finding 2021-007 Federal Program: Coronavirus State and Local Fiscal Recovery Funds ALN: 21.027 Federal Award Number(s) and Year(s): SLFRP2882, 2021 Federal Agency: U.S. Department of Treasury Questioned Cost: None Condition Grand Forks County is not evaluating each subrecipient's risk of noncompliance with Federal statutes, regulations, and the terms and conditions of the subaward for purposes of determining appropriate subrecipient monitoring for the Coronavirus State and Local Fiscal Recovery Fund program. During testing, we identified one subrecipient that did not have a risk assessment completed. Effect Grand Forks County may not have complied with 2 CFR 200.332 (b). Therefore, high-risk subrecipients may not be subjected to adequate monitoring procedures to ensure Federal funds were used for authorized purposes in compliance with Federal statutes, regulations, and the terms and conditions of the subaward. Cause Grand Forks County may not have been aware of the requirements set forth in 2 CFR 200.332(b). Criteria 2 CFR 200.332 (b) states in part all pass-through entities must evaluate each subrecipient's risk of noncompliance with Federal statutes, regulations, and the terms and conditions of the subaward for purposes of determining the appropriate subrecipient monitoring. Repeat Finding No. Recommendation We recommend Grand Forks County ensure compliance with 2 CFR 200.332 (b) to evaluate each subrecipient's risk of noncompliance with Federal statutes, regulations, and the terms and conditions of the subaward for purposes of determining the appropriate subrecipient monitoring for the Coronavirus State and Local Fiscal Recovery Fund program. Grand Forks County?s Response See Corrective Action Plan.
2021-007 -CORONA VIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS -LACK OF RISK ASSESSMENT FOR SUBRECIPENT MONITORING -ALN 21.027 -MATERIAL NONCOMPLIANCE Condition: Grand Forks County is not evaluating each subrecipient's risk of noncompliance with Federal statutes, regulations, and the terms and conditions of the subaward for purposes of determining appropriate subrecipient monitoring for the Coronavirus State and Local Fiscal Recovery Fund program. During testing, we identified one subrecipient that did not have a risk assessment completed. Corrective Action Plan: We agree. Although there was a lack of timely guidance provided to the County, we will review the various Code of Federal Regulations surrounding subrecipient monitoring and ensure that entities receiving SLFRF are risk assessed appropriately to ensure if any additional processes are required are implemented. As of 9/6/2022, we have implemented a subrecipient monitoring policy that outlines various requirements of the county to subrecipients. Additionally, on 10/4/2022, the county will update its policy to specifically address the risk assessment for the risk assessment. Anticipated Completion Date: Fiscal Year 2022 Contact Person Responsible for Corrective Acton Plan: Debbie Nelson, Finance Director
2021-008 ? CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS ? INADEQUATE SUBRECIPIENT AUDIT REPORT MONITORING ? ALN 21.027 ? OTHER NONCOMPLIANCE FINDING TYPE: Other Noncompliance Finding 2021-008 Federal Program: Coronavirus State and Local Fiscal Recovery Funds ALN: 21.027 Federal Award Number(s) and Year(s): SLFRP2882, 2021 Federal Agency: U.S. Department of Treasury Questioned Cost: None Condition Grand Forks County did not ensure that all subrecipients receiving funding from Coronavirus State and Local Fiscal Recovery Fund (SLFRF) program were audited under 2 CFR 200 Subpart F of the Uniform Guidance, as applicable. Effect Grand Forks County may not have complied with 2 CFR 200.332. Therefore, subrecipients expending more than $750,000 for all Federal sources may not be obtaining audits as required or implementing a corrective action plan in a timely manner if findings are noted in audits that were completed. Cause Grand Forks County may not have been aware of all the requirements set forth in 2 CFR 200.332. Criteria 2 CFR 200.332(f) states a pass-through entity must verify that every subrecipient is audited as required by Subpart F of this part when it is expected that the subrecipient's Federal awards expended during the respective fiscal year equaled or exceeded the threshold set forth in 2 CFR 200.501. 2 CFR 200.332(d)(4) states in part: "the pass-through entity is responsible for resolving audit findings specifically related to the subaward. If a subrecipient has a current Single Audit report posted in the Federal Audit Clearinghouse and has not otherwise been excluded from receipt of Federal funding (e.g., has been debarred or suspended), the pass-through entity may rely on the subrecipient's cognizant audit agency or cognizant oversight agency to perform audit follow-up and make management decisions related to cross-cutting findings in accordance with section ? 200.513(a)(3)(vii). Such reliance does not eliminate the responsibility of the pass-through entity to issue subawards that conform to agency and award-specific requirements, to manage risk through ongoing subaward monitoring, and to monitor the status of the findings that are specifically related to the subaward." Repeat Finding No. Recommendation We recommend Grand Forks County ensure: ? all subrecipients of Coronavirus State and Local Fiscal Recovery Fund program obtain audits in accordance with 2 CFR 200 Subpart F if applicable, ? management decisions are issued on audit findings within 6 months, and ? the subrecipient takes timely and appropriate corrective action on deficiencies identified in audits. Grand Forks County?s Response See Corrective Action Plan.
Show full finding ▾Hide full finding ▴2021-008 ? CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS ? INADEQUATE SUBRECIPIENT AUDIT REPORT MONITORING ? ALN 21.027 ? OTHER NONCOMPLIANCE FINDING TYPE: Other Noncompliance Finding 2021-008 Federal Program: Coronavirus State and Local Fiscal Recovery Funds ALN: 21.027 Federal Award Number(s) and Year(s): SLFRP2882, 2021 Federal Agency: U.S. Department of Treasury Questioned Cost: None Condition Grand Forks County did not ensure that all subrecipients receiving funding from Coronavirus State and Local Fiscal Recovery Fund (SLFRF) program were audited under 2 CFR 200 Subpart F of the Uniform Guidance, as applicable. Effect Grand Forks County may not have complied with 2 CFR 200.332. Therefore, subrecipients expending more than $750,000 for all Federal sources may not be obtaining audits as required or implementing a corrective action plan in a timely manner if findings are noted in audits that were completed. Cause Grand Forks County may not have been aware of all the requirements set forth in 2 CFR 200.332. Criteria 2 CFR 200.332(f) states a pass-through entity must verify that every subrecipient is audited as required by Subpart F of this part when it is expected that the subrecipient's Federal awards expended during the respective fiscal year equaled or exceeded the threshold set forth in 2 CFR 200.501. 2 CFR 200.332(d)(4) states in part: "the pass-through entity is responsible for resolving audit findings specifically related to the subaward. If a subrecipient has a current Single Audit report posted in the Federal Audit Clearinghouse and has not otherwise been excluded from receipt of Federal funding (e.g., has been debarred or suspended), the pass-through entity may rely on the subrecipient's cognizant audit agency or cognizant oversight agency to perform audit follow-up and make management decisions related to cross-cutting findings in accordance with section ? 200.513(a)(3)(vii). Such reliance does not eliminate the responsibility of the pass-through entity to issue subawards that conform to agency and award-specific requirements, to manage risk through ongoing subaward monitoring, and to monitor the status of the findings that are specifically related to the subaward." Repeat Finding No. Recommendation We recommend Grand Forks County ensure: ? all subrecipients of Coronavirus State and Local Fiscal Recovery Fund program obtain audits in accordance with 2 CFR 200 Subpart F if applicable, ? management decisions are issued on audit findings within 6 months, and ? the subrecipient takes timely and appropriate corrective action on deficiencies identified in audits. Grand Forks County?s Response See Corrective Action Plan.
2021-008 - CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS - INADEQUATE SUBRECIPIENT AUDIT REPORT MONITORING - ALN 21.027 - OTHER NONCOMPLIANCE WEAKNESS Condition: Grand Forks County did not ensure that all subrecipients receiving funding from Coronavirus State and Local Fiscal Recovery Fund (SLFRF) program were audited under 2 CFR 200 Subpart F of the Uniform Guidance, as applicable. Corrective Action Plan: We agree. Although there was a lack of timely guidance provided to the County, we will review the various Code of Federal Regulations surrounding subrecipient monitoring and ensure that entities receiving SLFRF receive an audit annually and if necessary, a single audit. As of 9/6/2022, we have implemented a subrecipient monitoring policy that identifies the county receive a copy of the latest audited financial statements from any subrecipients. Anticipated Completion Date: Fiscal Year 2022 Contact Person Responsible for Corrective Acton Plan: Debbie Nelson, Finance Director
2021-009 ? CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS ? NONCOMPLIANCE WITH SUBRECIPIENT GRANT AGREEMENT REQUIREMENTS ? ALN 21.027 ? OTHER NONCOMPLIANCE FINDING TYPE: Other Noncompliance Finding 2021-009 Federal Program: Coronavirus State and Local Fiscal Recovery Funds ALN: 21.027 Federal Award Number(s) and Year(s): SLFRP2882, 2021 Federal Agency: U.S. Department of Treasury Questioned Cost: None Condition Grand Forks County did not communicate and document all of the elements as outlined in 2 CFR 200.332(a) for the subrecipients of the Coronavirus State and Local Fiscal Recovery Fund program. During testing, we noted the following elements were not included: ? subrecipient's unique entity identifier ? federal award identification number ? federal award date (see ? 200.39 Federal award date) of award to the recipient by the Federal agency ? subaward period of performance start and end date ? CFDA number and name ? identification of whether the award is Research and Development ? indirect cost rate for the Federal award (including if the de minimis rate is charged) ? An approved federally recognized indirect cost rate negotiated between the subrecipient and the Federal Government or, if no such rate exists, either a rate negotiated between the pass-through entity and the subrecipient (in compliance with this part), or a de minimis indirect cost rate as defined in ? 200.414 Indirect (F&A) costs, paragraph (f); ? Appropriate terms and conditions concerning closeout of the subaward. Effect Grand Forks County did not comply with all elements of 2 CFR 200.332(a). Therefore, subrecipients may not have been aware of all necessary grant information and requirements. Cause Grand Forks County was not aware of the requirements set forth in 2 CFR 200.332(a) that needed to be included in the grant agreements. Criteria 31 U.S.C 7502(f)(2)(A) states that each pass-through entity shall provide subrecipient the Federal requirements which govern the use of such awards. 2 CFR 200.332(a) states the required information that pass-through entities must disclose. This includes information related to federal award identification and period of performance, approved federally recognized indirect cost rate, requirement that the subrecipient allow access to records, and appropriate terms and conditions concerning closeout of the subaward. Repeat Finding No. Recommendation We recommend Grand Forks County ensure that all elements as outlined in 2 CFR 200.332(a) are communicated and documented to the subrecipients of the Coronavirus State and Local Fiscal Recovery Fund program. Grand Forks County?s Response See Corrective Action Plan.
Show full finding ▾Hide full finding ▴2021-009 ? CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS ? NONCOMPLIANCE WITH SUBRECIPIENT GRANT AGREEMENT REQUIREMENTS ? ALN 21.027 ? OTHER NONCOMPLIANCE FINDING TYPE: Other Noncompliance Finding 2021-009 Federal Program: Coronavirus State and Local Fiscal Recovery Funds ALN: 21.027 Federal Award Number(s) and Year(s): SLFRP2882, 2021 Federal Agency: U.S. Department of Treasury Questioned Cost: None Condition Grand Forks County did not communicate and document all of the elements as outlined in 2 CFR 200.332(a) for the subrecipients of the Coronavirus State and Local Fiscal Recovery Fund program. During testing, we noted the following elements were not included: ? subrecipient's unique entity identifier ? federal award identification number ? federal award date (see ? 200.39 Federal award date) of award to the recipient by the Federal agency ? subaward period of performance start and end date ? CFDA number and name ? identification of whether the award is Research and Development ? indirect cost rate for the Federal award (including if the de minimis rate is charged) ? An approved federally recognized indirect cost rate negotiated between the subrecipient and the Federal Government or, if no such rate exists, either a rate negotiated between the pass-through entity and the subrecipient (in compliance with this part), or a de minimis indirect cost rate as defined in ? 200.414 Indirect (F&A) costs, paragraph (f); ? Appropriate terms and conditions concerning closeout of the subaward. Effect Grand Forks County did not comply with all elements of 2 CFR 200.332(a). Therefore, subrecipients may not have been aware of all necessary grant information and requirements. Cause Grand Forks County was not aware of the requirements set forth in 2 CFR 200.332(a) that needed to be included in the grant agreements. Criteria 31 U.S.C 7502(f)(2)(A) states that each pass-through entity shall provide subrecipient the Federal requirements which govern the use of such awards. 2 CFR 200.332(a) states the required information that pass-through entities must disclose. This includes information related to federal award identification and period of performance, approved federally recognized indirect cost rate, requirement that the subrecipient allow access to records, and appropriate terms and conditions concerning closeout of the subaward. Repeat Finding No. Recommendation We recommend Grand Forks County ensure that all elements as outlined in 2 CFR 200.332(a) are communicated and documented to the subrecipients of the Coronavirus State and Local Fiscal Recovery Fund program. Grand Forks County?s Response See Corrective Action Plan.
2021-009 - CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS - SUBRECIPIENT AGREEMENTS -ALN 21.027 - OTHER NONCOMPLIANCE Condition: Grand Forks County did not communicate and document all of the elements as outlined in 2 CFR 200.332(a) for the subrecipients of the Coronavirus State and Local Fiscal Recovery Fund program. During testing, we noted the following elements were not included: ? subrecipient's unique entity identifier ? federal award identification number ? federal award date (see? 200.39 Federal award date) of award to the recipient by the Federal agency subaward period of performance start and end date ? CFDA number and name ? identification of whether the award is Research and Development ? indirect cost rate for the Federal award (including if the de minimis rate is charged) ? An approved federally recognized indirect cost rate negotiated between the subrecipient and the Federal Government or, if no such rate exists, either a rate negotiated between the pass-through entity and the subrecipient (in compliance with this part), or a de minimis indirect cost rate as defined in? 200.414 Indirect (F&A) costs, paragraph (f); ? Appropriate terms and conditions concerning closeout of the subaward. Corrective Action Plan: We agree. Although there was a lack of timely guidance provided to the County, we will review the various Code of Federal Regulations surrounding subrecipient monitoring and ensure that all subrecipient agreements contain the information required by 2 CFR 200.332(a). As of 8/2/2022, we will be reviewing the current subrecipient grant agreements for entities receiving SLFRF and revise the agreements, if necessary. Anticipated Completion Date: Fiscal Year 2022 Contact Person Responsible for Corrective Acton Plan: Debbie Nelson, Finance Director
FAC accepted this audit on July 21, 2021 — management decision was due January 21, 2022.
FAC accepted this audit on December 11, 2018 — management decision was due June 11, 2019.
FAC accepted this audit on September 25, 2017 — management decision was due March 25, 2018.
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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