Independent School District No. 32: Single Audit Reports and Findings
Independent School District No. 32 filed 4 single audits between 2021 and 2024; the most recently observed auditor is BRADY MARTZ & ASSOCIATES PC (2024), and the 2024 report lists 1 finding. 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. 32 is recorded in BLACKDUCK, Minnesota under EIN 416008167, 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 | 2024-06-30 | $1,136,427 | $750,000 | BRADY MARTZ & ASSOCIATES PC | 1 | SD | 2024-06-GSAFAC-0000062667 |
| 2023 | 2023-06-30 | $3,372,174 | $750,000 | BRADY MARTZ & ASSOCIATES PC | 3 | SD | 2023-06-GSAFAC-0000005640 |
| 2022 | 2022-06-30 | $1,369,026 | $750,000 | BRADY MARTZ & ASSOCIATES PC | 5 | MW | 2022-06-CENSUS-0000151694 |
| 2021 | 2021-06-30 | $1,299,222 | $750,000 | BRADY MARTZ & ASSOCIATES PC | 0 | — | 2021-06-CENSUS-0000151694 |
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 |
|---|---|---|---|
| 84.425 | EDUCATION STABILIZATION FUND | $382,485 | No |
| 10.555 | NATIONAL SCHOOL LUNCH PROGRAM | $296,446 | Yes |
| 84.010 | TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES | $207,911 | No |
| 10.553 | SCHOOL BREAKFAST PROGRAM | $98,303 | Yes |
| 10.555 | NATIONAL SCHOOL LUNCH PROGRAM | $38,719 | Yes |
| 84.367 | SUPPORTING EFFECTIVE INSTRUCTION STATE GRANTS (FORMERLY IMPROVING TEACHER QUALITY STATE GRANTS) | $27,154 | No |
| 10.555 | NATIONAL SCHOOL LUNCH PROGRAM | $22,338 | Yes |
| 21.027 | CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS | $22,187 | No |
| 84.060 | INDIAN EDUCATION GRANTS TO LOCAL EDUCATIONAL AGENCIES | $20,602 | No |
| 10.582 | FRESH FRUIT AND VEGETABLE PROGRAM | $14,465 | Yes |
| 10.649 | PANDEMIC EBT ADMINISTRATIVE COSTS | $3,256 | No |
| 15.130 | INDIAN EDUCATION ASSISTANCE TO SCHOOLS | $2,561 | 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 |
|---|---|---|---|
| 2024-003 | N | 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 Independent School District No. 32 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. 32 Single Audits.” https://getauditradar.com/single-audits/mn/independent-school-district-no-32-416008167/. Data as of 2026-09-18.