CITY OF TWO HARBORS: Single Audit Reports and Findings
CITY OF TWO HARBORS filed 7 single audits between 2016 and 2025; the most recently observed auditor is BERGANKDV, LTD. (2025), and the 2025 report lists 0 findings, including 1 material weakness. 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 TWO HARBORS is recorded in TWO HARBORS, Minnesota under EIN 416005579, 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 |
|---|---|---|---|---|---|---|---|
| 2025 | 2025-12-31 | $1,965,894 | $1,000,000 | BERGANKDV, LTD. | 0 | MW / SD | 2025-12-GSAFAC-0000422452 |
| 2024 | 2024-12-31 | $9,608,379 | $750,000 | BERGANKDV, LTD. | 0 | MW / SD | 2024-12-GSAFAC-0000369293 |
| 2023 | 2023-12-31 | $13,172,276 | $750,000 | BERGANKDV, LTD. | 0 | SD | 2023-12-GSAFAC-0000052181 |
| 2020 | 2020-12-31 | $1,174,009 | $750,000 | BERGANKDV, LTD. | 0 | SD | 2020-12-CENSUS-0000202387 |
| 2019 | 2019-12-31 | $1,012,824 | $750,000 | BERGANKDV, LTD. | 0 | — | 2019-12-CENSUS-0000202387 |
| 2018 | 2018-12-31 | $1,713,834 | $750,000 | BERGANKDV, LTD. | 0 | — | 2018-12-CENSUS-0000202387 |
| 2016 | 2016-12-31 | $1,812,500 | $750,000 | BERGANKDV, LTD. | 0 | SD | 2016-12-CENSUS-0000202387 |
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 |
|---|---|---|---|
| 66.458 | CLEAN WATER STATE REVOLVING FUND | $888,461 | Yes |
| 66.468 | DRINKING WATER STATE REVOLVING FUND | $376,786 | Yes |
| 20.106 | AIRPORT IMPROVEMENT PROGRAM, INFRASTRUCTURE INVESTMENT AND JOBS ACT PROGRAMS, AND COVID-19 AIRPORTS PROGRAMS | $374,073 | No |
| 66.468 | DRINKING WATER STATE REVOLVING FUND | $281,837 | Yes |
| 66.202 | CONGRESSIONALLY MANDATED PROJECTS | $44,495 | No |
| 66.458 | CLEAN WATER STATE REVOLVING FUND | $242 | Yes |
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 TWO HARBORS 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 TWO HARBORS Single Audits and Findings (MN).” https://getauditradar.com/single-audits/mn/city-of-two-harbors-416005579/. Data as of 2026-09-18.