Polk County: Single Audit Reports and Findings
Polk County filed 10 single audits between 2016 and 2025; the most recently observed auditor is Hoffman, Philipp, & Martell, PLLC (2025), and the 2025 report lists 1 finding. Data as of 2026-11-06.
Data as of Nov 6, 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; Polk County is recorded in CROOKSTON, Minnesota under EIN 416005869, and the Clearinghouse records it as a local government. Each report opens on the Clearinghouse itself; how to search the Federal Audit Clearinghouse explains the rest of the reporting package.
| Audit year | Fiscal year end | Federal expended | Threshold applied | Auditor observed | Findings | MW / SD | FAC report |
|---|---|---|---|---|---|---|---|
| 2025 | 2025-12-31 | $5,442,253 | $1,000,000 | Hoffman, Philipp, & Martell, PLLC | 1 | SD | 2025-12-GSAFAC-0000432072 |
| 2024 | 2024-12-31 | $10,526,378 | $750,000 | Hoffman, Philipp, & Martell, PLLC | 1 | SD | 2024-12-GSAFAC-0000383278 |
| 2023 | 2023-12-31 | $7,089,261 | $750,000 | Hoffman, Philipp, & Martell, PLLC | 1 | SD | 2023-12-GSAFAC-0000061013 |
| 2022 | 2022-12-31 | $8,303,572 | $750,000 | Hoffman, Philipp, & Martell, PLLC | 1 | SD | 2022-12-GSAFAC-0000038371 |
| 2021 | 2021-12-31 | $5,658,690 | $750,000 | OFFICE OF THE STATE AUDITOR | 2 | SD | 2021-12-CENSUS-0000186307 |
| 2020 | 2020-12-31 | $11,687,007 | $750,000 | OFFICE OF THE STATE AUDITOR | 4 | SD | 2020-12-CENSUS-0000186307 |
| 2019 | 2019-12-31 | $5,075,331 | $750,000 | OFFICE OF THE STATE AUDITOR | 2 | MW / SD | 2019-12-CENSUS-0000186307 |
| 2018 | 2018-12-31 | $5,122,672 | $750,000 | OFFICE OF THE STATE AUDITOR | 2 | SD | 2018-12-CENSUS-0000186307 |
| 2017 | 2017-12-31 | $4,929,274 | $750,000 | OFFICE OF THE STATE AUDITOR | 3 | SD | 2017-12-CENSUS-0000186307 |
| 2016 | 2016-12-31 | $5,511,717 | $750,000 | OFFICE OF THE STATE AUDITOR | 0 | — | 2016-12-CENSUS-0000186307 |
When is the next single audit due?
If Polk County is again required to have a single audit for the fiscal year ending Dec 31, 2026, the reporting package is due to the Federal Audit Clearinghouse by Sep 30, 2027 at the latest.
Whether an audit is required depends on federal awards expended in that year (the single audit threshold). The rule, 2 CFR 200.512(a): the reporting package is due within 30 calendar days after the auditee receives the auditor's report or nine months after the end of the audit period, whichever is earlier; the date above is the nine-month date, moved to Monday when it falls on a weekend. Last verified: 2026-11-15.
Which federal programs did this organization report?
From the most recent accepted report, as listed on its schedule of expenditures of federal awards (SEFA). "Major" is the designation the auditor made under 2 CFR 200.518, not ours.
| ALN | Program | Expended | Major |
|---|---|---|---|
| 93.778 | GRANTS TO STATES FOR MEDICAID | $1,409,106 | Yes |
| 93.563 | CHILD SUPPORT SERVICES | $939,716 | Yes |
| 93.558 | TEMPORARY ASSISTANCE FOR NEEDY FAMILIES | $642,838 | No |
| 10.561 | STATE ADMINISTRATIVE MATCHING GRANTS FOR THE SUPPLEMENTAL NUTRITION ASSISTANCE PROGRAM | $556,933 | No |
| 20.205 | HIGHWAY PLANNING AND CONSTRUCTION | $349,273 | No |
| 93.667 | SOCIAL SERVICES BLOCK GRANT | $290,264 | No |
| 93.870 | MATERNAL, INFANT AND EARLY CHILDHOOD HOME VISITING GRANT | $239,217 | No |
| 10.557 | WIC SPECIAL SUPPLEMENTAL NUTRITION PROGRAM FOR WOMEN, INFANTS, AND CHILDREN | $232,219 | No |
| 93.658 | FOSTER CARE TITLE IV-E | $189,471 | No |
| 21.027 | CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS | $168,320 | No |
| 16.575 | CRIME VICTIM ASSISTANCE | $104,628 | No |
| 93.658 | FOSTER CARE TITLE IV-E | $44,007 | No |
| 93.674 | JOHN H. CHAFEE FOSTER CARE PROGRAM FOR SUCCESSFUL TRANSITION TO ADULTHOOD | $40,218 | No |
| 93.558 | TEMPORARY ASSISTANCE FOR NEEDY FAMILIES | $40,032 | No |
| 93.563 | CHILD SUPPORT SERVICES | $38,400 | Yes |
| 10.561 | STATE ADMINISTRATIVE MATCHING GRANTS FOR THE SUPPLEMENTAL NUTRITION ASSISTANCE PROGRAM | $33,600 | No |
| 93.069 | PUBLIC HEALTH EMERGENCY PREPAREDNESS | $30,686 | No |
| 93.778 | GRANTS TO STATES FOR MEDICAID | $22,058 | Yes |
| 93.354 | PUBLIC HEALTH EMERGENCY RESPONSE: COOPERATIVE AGREEMENT FOR EMERGENCY RESPONSE: PUBLIC HEALTH CRISIS RESPONSE | $12,556 | No |
| 93.575 | CHILD CARE AND DEVELOPMENT BLOCK GRANT | $12,060 | No |
| 93.590 | COMMUNITY-BASED CHILD ABUSE PREVENTION GRANTS | $11,667 | No |
| 97.012 | BOATING SAFETY FINANCIAL ASSISTANCE | $10,318 | No |
| 93.958 | BLOCK GRANTS FOR COMMUNITY MENTAL HEALTH SERVICES | $8,922 | No |
| 93.556 | MARYLEE ALLEN PROMOTING SAFE AND STABLE FAMILIES PROGRAM | $5,783 | No |
| 93.645 | STEPHANIE TUBBS JONES CHILD WELFARE SERVICES PROGRAM | $2,725 | No |
What findings did the auditor report?
The reference is the auditor’s; the requirement is the Compliance Supplement category the auditor selected. The finding text itself is not reproduced here; the FAC report linked above carries it in full. What the two severity levels mean: material weakness vs significant deficiency.
| Reference | Requirement | Severity | Repeat |
|---|---|---|---|
| 2025-005 | Reporting (L) | 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 Polk 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. “Polk County, Minnesota Single Audits 2016–2025.” https://getauditradar.com/single-audits/mn/polk-county-416005869/. Data as of 2026-11-06.