City of Rochester: Single Audit Reports and Findings
City of Rochester filed 9 single audits between 2016 and 2024; the most recently observed auditor is SMITH SCHAFER & ASSOCIATES, LTD. (2024), and the 2024 report lists 0 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 Rochester is recorded in ROCHESTER, Minnesota under EIN 416005494, 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 |
|---|---|---|---|---|---|---|---|
| 2024 | 2024-12-31 | $42,904,324 | $1,287,130 | SMITH SCHAFER & ASSOCIATES, LTD. | 0 | — | 2024-12-GSAFAC-0000383994 |
| 2023 | 2023-12-31 | $14,692,829 | $750,000 | SMITH SCHAFER & ASSOCIATES, LTD. | 0 | — | 2023-12-GSAFAC-0000056570 |
| 2022 | 2022-12-31 | $20,619,402 | $750,000 | SMITH SCHAFER & ASSOCIATES, LTD. | 0 | — | 2022-12-CENSUS-0000151167 |
| 2021 | 2021-12-31 | $35,191,300 | $1,055,739 | SMITH SCHAFER & ASSOCIATES, LTD. | 0 | — | 2021-12-CENSUS-0000151167 |
| 2020 | 2020-12-31 | $20,310,734 | $750,000 | SMITH SCHAFER & ASSOCIATES, LTD. | 0 | — | 2020-12-CENSUS-0000151167 |
| 2019 | 2019-12-31 | $5,707,179 | $750,000 | SMITH SCHAFER & ASSOCIATES, LTD. | 0 | — | 2019-12-CENSUS-0000151167 |
| 2018 | 2018-12-31 | $8,846,065 | $750,000 | SMITH SCHAFER & ASSOCIATES, LTD. | 0 | — | 2018-12-CENSUS-0000151167 |
| 2017 | 2017-12-31 | $10,754,657 | $750,000 | SMITH SCHAFER & ASSOCIATES, LTD. | 0 | — | 2017-12-CENSUS-0000151167 |
| 2016 | 2016-12-31 | $7,671,688 | $750,000 | SMITH SCHAFER & ASSOCIATES, LTD. | 0 | — | 2016-12-CENSUS-0000151167 |
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 |
|---|---|---|---|
| 20.507 | FEDERAL TRANSIT FORMULA GRANTS | $24,060,018 | Yes |
| 20.106 | AIRPORT IMPROVEMENT PROGRAM, INFRASTRUCTURE INVESTMENT AND JOBS ACT PROGRAMS, AND COVID-19 AIRPORTS PROGRAMS | $16,536,286 | No |
| 14.218 | COMMUNITY DEVELOPMENT BLOCK GRANTS/ENTITLEMENT GRANTS | $1,138,023 | Yes |
| 17.289 | COMMUNITY PROJECT FUNDING/CONGRESSIONALLY DIRECTED SPENDING | $294,086 | No |
| 97.067 | HOMELAND SECURITY GRANT PROGRAM | $286,900 | No |
| 20.205 | HIGHWAY PLANNING AND CONSTRUCTION | $178,749 | No |
| 16.710 | PUBLIC SAFETY PARTNERSHIP AND COMMUNITY POLICING GRANTS | $91,842 | No |
| 20.608 | MINIMUM PENALTIES FOR REPEAT OFFENDERS FOR DRIVING WHILE INTOXICATED | $88,194 | No |
| 16.575 | CRIME VICTIM ASSISTANCE | $68,183 | No |
| 95.001 | HIGH INTENSITY DRUG TRAFFICKING AREAS PROGRAM | $67,592 | No |
| 20.600 | STATE AND COMMUNITY HIGHWAY SAFETY | $33,142 | No |
| 16.738 | EDWARD BYRNE MEMORIAL JUSTICE ASSISTANCE GRANT PROGRAM | $30,710 | No |
| 20.616 | NATIONAL PRIORITY SAFETY PROGRAMS | $28,858 | No |
| 45.024 | PROMOTION OF THE ARTS GRANTS TO ORGANIZATIONS AND INDIVIDUALS | $1,741 | 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.
The most recent report lists no finding.
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 Rochester 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 Rochester Single Audits and Findings (MN).” https://getauditradar.com/single-audits/mn/city-of-rochester-416005494/. Data as of 2026-09-18.