BOWMAN COUNTY: Single Audit Reports and Findings
BOWMAN COUNTY filed 5 single audits between 2016 and 2024; the most recently observed auditor is RATH AND MEHRER, P.C. (2024), and the 2024 report lists 0 findings. Data as of 2026-09-15.
Data as of Sep 15, 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; BOWMAN COUNTY is recorded in BOWMAN, North Dakota under EIN 456002202, 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 | $2,932,780 | $750,000 | RATH AND MEHRER, P.C. | 0 | SD | 2024-12-GSAFAC-0000374838 |
| 2022 | 2022-12-31 | $1,642,808 | $750,000 | RATH AND MEHRER, P.C. | 0 | — | 2022-12-CENSUS-0000238566 |
| 2020 | 2020-12-31 | $3,451,596 | $750,000 | RATH AND MEHRER, P.C. | 0 | — | 2020-12-CENSUS-0000238566 |
| 2018 | 2018-12-31 | $3,219,281 | $750,000 | RATH AND MEHRER, P.C. | 0 | — | 2018-12-CENSUS-0000238566 |
| 2016 | 2016-12-31 | $6,550,205 | $750,000 | RATH AND MEHRER, P.C. | 0 | — | 2016-12-CENSUS-0000238566 |
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 |
|---|---|---|---|
| 15.437 | MINERALS LEASING ACT | $1,859,223 | Yes |
| 20.106 | AIRPORT IMPROVEMENT PROGRAM, INFRASTRUCTURE INVESTMENT AND JOBS ACT PROGRAMS, AND COVID-19 AIRPORTS PROGRAMS | $804,265 | Yes |
| 21.027 | CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS | $197,418 | No |
| 15.226 | PAYMENTS IN LIEU OF TAXES | $36,777 | No |
| 97.039 | HAZARD MITIGATION GRANT | $11,831 | No |
| 14.228 | COMMUNITY DEVELOPMENT BLOCK GRANTS/STATE'S PROGRAM AND NON-ENTITLEMENT GRANTS IN HAWAII | $9,010 | No |
| 15.227 | DISTRIBUTION OF RECEIPTS TO STATE AND LOCAL GOVERNMENTS | $7,587 | No |
| 15.611 | WILDLIFE RESTORATION AND BASIC HUNTER EDUCATION AND SAFETY | $4,831 | No |
| 97.137 | STATE AND LOCAL CYBERSECURITY GRANT PROGRAM TRIBAL CYBERSECURITY GRANT PROGRAM | $1,818 | No |
| 15.605 | SPORT FISH RESTORATION | $20 | 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.
The most recent report lists no finding.
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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 BOWMAN 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. “BOWMAN COUNTY Single Audits and Findings (ND).” https://getauditradar.com/single-audits/nd/bowman-county-456002202/. Data as of 2026-09-15.