CITY OF COSMOS: Single Audit Reports and Findings
CITY OF COSMOS filed 2 single audits between 2021 and 2022; the most recently observed auditor is OBERLOH & OBERLOH, LTD. (2022), and the 2022 report lists 10 findings. Data as of 2026-09-18.
Data as of Sep 18, 2026 · Source: Federal Audit Clearinghouse (public data)
Single audits by year
One row per audit year as the Federal Audit Clearinghouse accepted it. The auditor named is the one observed on that filing; CITY OF COSMOS is recorded in COSMOS, Minnesota under EIN 416008404, and the Clearinghouse records it as a local government.
| Audit year | Fiscal year end | Federal expended | Threshold applied | Auditor observed | Findings | MW / SD | FAC report |
|---|---|---|---|---|---|---|---|
| 2022 | 2022-12-31 | $4,634,789 | $750,000 | OBERLOH & OBERLOH, LTD. | 10 | SD | 2022-12-CENSUS-0000221938 |
| 2021 | 2021-12-31 | $817,990 | $750,000 | OBERLOH & OBERLOH, LTD. | 4 | SD | 2021-12-CENSUS-0000221938 |
Which federal programs did this organization report?
From the most recent accepted report. "Major" is the designation the auditor made under 2 CFR 200.518, not ours.
| ALN | Program | Expended | Major |
|---|---|---|---|
| 10.760 | WATER AND WASTE DISPOSAL SYSTEMS FOR RURAL COMMUNITIES | $3,283,887 | Yes |
| 10.766 | COMMUNITY FACILITIES LOANS AND GRANTS | $1,029,080 | Yes |
| 14.228 | COMMUNITY DEVELOPMENT BLOCK GRANTS/STATE'S PROGRAM AND NON-ENTITLEMENT GRANTS IN HAWAII | $294,738 | No |
| 21.019 | CORONAVIRUS RELIEF FUND | $24,534 | No |
| 10.664 | COOPERATIVE FORESTRY ASSISTANCE | $2,550 | No |
What findings did the auditor report?
The reference and the requirement letter are the ones the auditor used. The finding text itself is not reproduced here; the FAC report linked above carries it in full.
| Reference | Requirement | Severity | Repeat |
|---|---|---|---|
| 2022-001 | L | Significant deficiency | Yes |
| 2022-002 | P | Significant deficiency | Yes |
Read next
- CPA firms that audit Minnesota nonprofits
- Minnesota single audit statistics
- Minnesota nonprofit audit requirements
How we computed this
Every row comes from the Federal Audit Clearinghouse record named beside it, one report per audit year, with a resubmission superseding the filing it replaces. The auditor is the one named on that filing — it is not a statement about who audits CITY OF COSMOS now. Form 990 figures come from the IRS e-filed return named by its object id. This page exists because the organization filed at least two single audits, or one with a finding.
Cite this page
AuditRadar. “CITY OF COSMOS Single Audits and Findings (MN).” https://getauditradar.com/single-audits/mn/city-of-cosmos-416008404/. Data as of 2026-09-18.