Finding 1162375 (2024-004)

Material Weakness Repeat Finding
Requirement
L
Questioned Costs
-
Year
2024
Accepted
2025-11-14
Audit: 372178
Organization: Golden Valley County (ND)
Auditor: BRADY MARTZ LLC

AI Summary

  • Core Issue: The County failed to file audited financial statements for federal programs within the required 9-month timeframe.
  • Impacted Requirements: This non-compliance violates the Uniform Guidance for entities with over $750,000 in federal expenditures.
  • Recommended Follow-Up: The County should improve record reconciliation and ensure audit readiness promptly after year-end.

Finding Text

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.

Corrective Action Plan

Contact Person Tamra Sperry, Auditor Corrective Action Plan The County will ensure records are reconciled and available for audit within a timely manner of year end. Planned Completion Date for CAP Ongoing

Categories

No categories assigned yet.

Other Findings in this Audit

  • 1162369 2024-004
    Material Weakness Repeat
  • 1162370 2024-004
    Material Weakness Repeat
  • 1162371 2024-004
    Material Weakness Repeat
  • 1162372 2024-004
    Material Weakness Repeat
  • 1162373 2024-004
    Material Weakness Repeat
  • 1162374 2024-004
    Material Weakness Repeat

Programs in Audit

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