INDEPENDENT SCHOOL DISTRICT NO. 31: Single Audit Reports and Findings
INDEPENDENT SCHOOL DISTRICT NO. 31 filed 10 single audits between 2016 and 2025; the most recently observed auditor is BRADY MARTZ (2025), and the 2025 report lists 6 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; INDEPENDENT SCHOOL DISTRICT NO. 31 is recorded in BEMIDJI, Minnesota under EIN 416000181, 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 | 2025-06-30 | $6,573,238 | $750,000 | BRADY MARTZ | 6 | SD | 2025-06-GSAFAC-0000388639 |
| 2024 | 2024-06-30 | $12,009,638 | $750,000 | BRADY MARTZ & ASSOCIATES PC | 0 | SD | 2024-06-GSAFAC-0000344209 |
| 2023 | 2023-06-30 | $12,904,569 | $750,000 | BRADY MARTZ & ASSOCIATES PC | 8 | SD | 2023-06-GSAFAC-0000012497 |
| 2022 | 2022-06-30 | $11,570,352 | $750,000 | MILLER MCDONALD, INC. | 0 | — | 2022-06-CENSUS-0000151693 |
| 2021 | 2021-06-30 | $12,386,313 | $750,000 | MILLER MCDONALD, INC. | 0 | — | 2021-06-CENSUS-0000151693 |
| 2020 | 2020-06-30 | $5,638,127 | $750,000 | MILLER MCDONALD, INC. | 0 | — | 2020-06-CENSUS-0000151693 |
| 2019 | 2019-06-30 | $4,945,113 | $750,000 | MILLER MCDONALD, INC. | 4 | SD | 2019-06-CENSUS-0000151693 |
| 2018 | 2018-06-30 | $5,245,512 | $750,000 | MILLER MCDONALD, INC. | 0 | — | 2018-06-CENSUS-0000151693 |
| 2017 | 2017-06-30 | $5,704,721 | $750,000 | MILLER MCDONALD, INC. | 1 | SD | 2017-06-CENSUS-0000151693 |
| 2016 | 2016-06-30 | $5,867,005 | $750,000 | MILLER MCDONALD, INC. | 11 | SD | 2016-06-CENSUS-0000151693 |
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 |
|---|---|---|---|
| 84.010 | TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES | $1,473,219 | No |
| 10.555 | NATIONAL SCHOOL LUNCH PROGRAM | $1,383,060 | Yes |
| 84.027 | SPECIAL EDUCATION GRANTS TO STATES | $1,162,827 | No |
| 10.553 | SCHOOL BREAKFAST PROGRAM | $525,096 | Yes |
| 84.287 | TWENTY-FIRST CENTURY COMMUNITY LEARNING CENTERS | $461,138 | No |
| 84.010 | TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES | $329,763 | No |
| 84.060 | INDIAN EDUCATION GRANTS TO LOCAL EDUCATIONAL AGENCIES | $315,131 | No |
| 10.555 | NATIONAL SCHOOL LUNCH PROGRAM | $244,294 | Yes |
| 84.367 | SUPPORTING EFFECTIVE INSTRUCTION STATE GRANTS (FORMERLY IMPROVING TEACHER QUALITY STATE GRANTS) | $167,249 | No |
| 10.582 | FRESH FRUIT AND VEGETABLE PROGRAM | $72,896 | Yes |
| 10.559 | SUMMER FOOD SERVICE PROGRAM FOR CHILDREN | $70,489 | Yes |
| 84.424 | STUDENT SUPPORT AND ACADEMIC ENRICHMENT PROGRAM | $69,194 | No |
| 84.041 | IMPACT AID | $65,738 | No |
| 84.425 | EDUCATION STABILIZATION FUND | $40,346 | No |
| 84.173 | SPECIAL EDUCATION PRESCHOOL GRANTS | $38,727 | No |
| 84.196 | EDUCATION FOR HOMELESS CHILDREN AND YOUTH | $37,000 | No |
| 84.181 | SPECIAL EDUCATION-GRANTS FOR INFANTS AND FAMILIES | $32,577 | No |
| 15.130 | INDIAN EDUCATION ASSISTANCE TO SCHOOLS | $25,794 | No |
| 15.130 | INDIAN EDUCATION ASSISTANCE TO SCHOOLS | $22,248 | No |
| 10.555 | NATIONAL SCHOOL LUNCH PROGRAM | $18,865 | Yes |
| 84.371 | COMPREHENSIVE LITERACY DEVELOPMENT | $14,631 | No |
| 84.048 | CAREER AND TECHNICAL EDUCATION -- BASIC GRANTS TO STATES | $2,956 | 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 |
|---|---|---|---|
| 2025-002 | E | Significant deficiency | No |
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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 INDEPENDENT SCHOOL DISTRICT NO. 31 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. “INDEPENDENT SCHOOL DISTRICT NO. 31 Single Audits.” https://getauditradar.com/single-audits/mn/independent-school-district-no-31-416000181/. Data as of 2026-09-18.