Clay County: Single Audit Reports and Findings
Clay County filed 8 single audits between 2016 and 2024; the most recently observed auditor is OFFICE OF THE STATE AUDITOR (2024), and the 2024 report lists 2 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; Clay County is recorded in MOORHEAD, Minnesota under EIN 416005775, 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 | $16,023,031 | $750,000 | OFFICE OF THE STATE AUDITOR | 2 | SD | 2024-12-GSAFAC-0000379161 |
| 2022 | 2022-12-31 | $13,171,186 | $750,000 | OFFICE OF THE STATE AUDITOR | 2 | SD | 2022-12-GSAFAC-0000011603 |
| 2021 | 2021-12-31 | $8,711,851 | $750,000 | OFFICE OF THE STATE AUDITOR | 1 | SD | 2021-12-CENSUS-0000187192 |
| 2020 | 2020-12-31 | $16,537,707 | $750,000 | OFFICE OF THE STATE AUDITOR | 0 | — | 2020-12-CENSUS-0000187192 |
| 2019 | 2019-12-31 | $7,433,544 | $750,000 | OFFICE OF THE STATE AUDITOR | 2 | MW | 2019-12-CENSUS-0000187192 |
| 2018 | 2018-12-31 | $7,891,454 | $750,000 | OFFICE OF THE STATE AUDITOR | 4 | MW / SD | 2018-12-CENSUS-0000187192 |
| 2017 | 2017-12-31 | $7,195,762 | $750,000 | OFFICE OF THE STATE AUDITOR | 2 | MW / SD | 2017-12-CENSUS-0000187192 |
| 2016 | 2016-12-31 | $7,022,188 | $750,000 | OFFICE OF THE STATE AUDITOR | 1 | — | 2016-12-CENSUS-0000187192 |
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 |
|---|---|---|---|
| 21.027 | COVID-19 - CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS | $6,940,854 | Yes |
| 93.778 | MEDICAL ASSISTANCE PROGRAM | $2,484,179 | Yes |
| 93.563 | CHILD SUPPORT SERVICES | $1,329,560 | Yes |
| 93.558 | TEMPORARY ASSISTANCE FOR NEEDY FAMILIES | $1,292,520 | No |
| 10.561 | STATE ADMINISTRATIVE MATCHING GRANTS FOR THE SUPPLEMENTAL NUTRITION ASSISTANCE PROGRAM | $736,074 | No |
| 93.658 | FOSTER CARE TITLE IV-E | $695,692 | No |
| 10.557 | WIC SPECIAL SUPPLEMENTAL NUTRITION PROGRAM FOR WOMEN, INFANTS, AND CHILDREN | $436,256 | No |
| 93.667 | SOCIAL SERVICES BLOCK GRANT | $357,779 | No |
| 93.563 | CHILD SUPPORT SERVICES | $234,806 | Yes |
| 16.738 | EDWARD BYRNE MEMORIAL JUSTICE ASSISTANCE GRANT PROGRAM | $204,298 | No |
| 93.959 | BLOCK GRANTS FOR PREVENTION AND TREATMENT OF SUBSTANCE ABUSE | $175,490 | No |
| 97.036 | DISASTER GRANTS - PUBLIC ASSISTANCE (PRESIDENTIALLY DECLARED DISASTERS) | $136,335 | No |
| 93.674 | JOHN H. CHAFEE FOSTER CARE PROGRAM FOR SUCCESSFUL TRANSITION TO ADULTHOOD | $104,974 | No |
| 93.558 | TEMPORARY ASSISTANCE FOR NEEDY FAMILIES | $102,233 | No |
| 10.555 | NATIONAL SCHOOL LUNCH PROGRAM | $93,434 | No |
| 21.032 | COVID-19 - LOCAL ASSISTANCE AND TRIBAL CONSISTENCY FUND | $79,577 | No |
| 93.069 | PUBLIC HEALTH EMERGENCY PREPAREDNESS | $79,188 | No |
| 93.994 | MATERNAL AND CHILD HEALTH SERVICES BLOCK GRANT TO THE STATES | $77,558 | No |
| 93.991 | PREVENTIVE HEALTH AND HEALTH SERVICES BLOCK GRANT | $61,316 | No |
| 10.553 | SCHOOL BREAKFAST PROGRAM | $50,893 | No |
| 16.575 | CRIME VICTIM ASSISTANCE | $50,581 | No |
| 93.967 | CENTERS FOR DISEASE CONTROL AND PREVENTION COLLABORATION WITH ACADEMIA TO STRENGTHEN PUBLIC HEALTH | $48,623 | No |
| 93.958 | BLOCK GRANTS FOR COMMUNITY MENTAL HEALTH SERVICES | $40,694 | No |
| 93.575 | CHILD CARE AND DEVELOPMENT BLOCK GRANT | $38,960 | No |
| 97.042 | EMERGENCY MANAGEMENT PERFORMANCE GRANTS | $37,714 | 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 |
|---|---|---|---|
| 2024-002 | E | Significant deficiency | Yes |
| 2024-003 | E | Material weakness | 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 Clay County 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. “Clay County Single Audits and Findings (MN).” https://getauditradar.com/single-audits/mn/clay-county-416005775/. Data as of 2026-09-18.