FAC Explorer

Audit 410495

FY End
2025-12-31
Total Expended
$1.38M
Findings
6
Programs
2
Organization: CITY OF DALTON (MN)
Year: 2025 Accepted: 2026-09-08
Auditor: CARLSONSV LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1229017 2025-001 Material Weakness Yes P
1229018 2025-002 Material Weakness Yes P
1229019 2025-003 Material Weakness Yes P
1229020 2025-001 Material Weakness Yes P
1229021 2025-002 Material Weakness Yes P
1229022 2025-003 Material Weakness Yes P

Programs

ALN Program Spent Major Findings
10.760 WATER AND WASTE DISPOSAL SYSTEMS FOR RURAL COMMUNITIES $903,742 Yes 3
14.228 COMMUNITY DEVELOPMENT BLOCK GRANTS/STATE'S PROGRAM AND NON-ENTITLEMENT GRANTS IN HAWAII $471,271 Yes 3

Contacts

Name Title Type
KV17N7HANES8 Tanya Bakken Auditee
2185898734 Dean Birkeland Auditor
No contacts on file

Notes to SEFA

The accompanying schedule of expenditures of federal awards includes the federal grant activity of City of Dalton for the year ended December 31, 2025. The reporting entity is defined in Note 1 to the City’s basic financial statements. 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 the operations, it is not intended to and does not present the net position, changes in net position, or cash flows of the City of Dalton.
Expenditures reported on the schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles of the Uniform Guidance wherein certain types of expenditures are not allowable or are limited as to reimbursement. Pass-through entity identifying numbers are presented where available.
The City has elected not to use the 15% de minimus indirect cost rate allowed under Uniform Guidance.

Finding Details

Finding 2025-001
Management’s Response and Actions Planned: The City’s management is aware of this significant deficiency. The City recognizes the limited number of City personnel makes it difficult to make all necessary adjustments.
Finding 2025-002
3. Using the knowledge of management and the Council to review accounting records and reports.
Finding 2025-003
Management’s Response and Actions Planned: The City’s management is aware of this significant deficiency. Management reviews and approves the draft annual audited financial statements and distributes them to the users. For entities of this size, it generally is not practical to obtain the internal expertise needed to handle all aspects of the external financial reporting. Management recognizes this and feels it is effectively handling its reporting responsibilities with the procedures described above.