FAC Explorer

Audit 372178

FY End
2024-12-31
Total Expended
$2.38M
Findings
7
Programs
7
Organization: Golden Valley County (ND)
Year: 2024 Accepted: 2025-11-14
Auditor: BRADY MARTZ LLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1162369 2024-004 Material Weakness Yes L
1162370 2024-004 Material Weakness Yes L
1162371 2024-004 Material Weakness Yes L
1162372 2024-004 Material Weakness Yes L
1162373 2024-004 Material Weakness Yes L
1162374 2024-004 Material Weakness Yes L
1162375 2024-004 Material Weakness Yes L

Programs

ALN Program Spent Major Findings
10.666 SCHOOLS AND ROADS - GRANTS TO COUNTIES $2.06M Yes 1
15.437 MINERALS LEASING ACT $117,870 Yes 1
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $106,670 Yes 1
21.032 LOCAL ASSISTANCE AND TRIBAL CONSISTENCY FUND $69,181 Yes 1
15.226 PAYMENTS IN LIEU OF TAXES $30,000 Yes 1
15.227 DISTRIBUTION OF RECEIPTS TO STATE AND LOCAL GOVERNMENTS $328 Yes 1
15.436 LATE DISBURSEMENT INTEREST $7 Yes 1

Contacts

Name Title Type
DGHMRH8LKTD5 Tamra Sperry Auditee
7018724331 Mindy Piatz Auditor
No contacts on file

Notes to SEFA

The accompanying Schedule includes the federal award activity of Golden Valley County and is presented under the accrual basis of accounting. The information in this schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of operations of Golden Valley County it is not intended to and does not present the financial position, change in net position, or cash flows of Golden Valley County.

Finding Details

Finding 2024-004
Federal Program All federal programs. Criteria The Uniform Guidance requires all entities that expend in excess of $750,000 of federal expenditures to file audited financial statements within 9 months of year end. Condition The County’s December 31, 2024, 2023, and 2022 audited financial statements were not filed with the Federal Audit Clearinghouse within nine months of the County’s year end. Cause Change of auditors. Questioned Costs None Effect The County is not in compliance with Uniform Guidance requirements. Recommendation We recommend the County ensure records are reconciled and available for audit within a timely manner of year end. Views of Responsible Officials Management recognizes the deficiency and plans to implement the auditor’s recommendations. Indication of Repeat Finding New finding in the current year.