City-County Health District: Single Audit Reports and Findings
City-County Health District filed 3 single audits between 2020 and 2023; the most recently observed auditor is WIDMER ROEL PC (2023), and the 2023 report lists 0 findings, including 1 material weakness. 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; City-County Health District is recorded in VALLEY CITY, North Dakota under EIN 363166982, 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 |
|---|---|---|---|---|---|---|---|
| 2023 | 2023-12-31 | $834,541 | $750,000 | WIDMER ROEL PC | 0 | MW / SD | 2023-12-GSAFAC-0000416886 |
| 2021 | 2021-12-31 | $961,690 | $750,000 | HAROLD ROTUNDA CPA | 0 | SD | 2021-12-GSAFAC-0000008941 |
| 2020 | 2020-12-31 | $868,120 | $750,000 | HAROLD ROTUNDA CPA | 0 | — | 2020-12-CENSUS-0000256780 |
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 |
|---|---|---|---|
| 93.912 | RURAL HEALTHCARE SERVICES PROGRAMS | $511,355 | Yes |
| 93.391 | ACTIVITIES TO SUPPORT STATE, TRIBAL, LOCAL AND TERRITORIAL (STLT) HEALTH DEPARTMENT RESPONSE TO PUBLIC HEALTH OR HEALTHCARE CRISES | $106,155 | No |
| 93.268 | IMMUNIZATION COOPERATIVE AGREEMENTS | $67,814 | No |
| 93.959 | BLOCK GRANTS FOR PREVENTION AND TREATMENT OF SUBSTANCE ABUSE | $63,959 | No |
| 10.557 | WIC SPECIAL SUPPLEMENTAL NUTRITION PROGRAM FOR WOMEN, INFANTS, AND CHILDREN | $39,356 | No |
| 93.958 | BLOCK GRANTS FOR COMMUNITY MENTAL HEALTH SERVICES | $14,106 | No |
| 93.323 | EPIDEMIOLOGY AND LABORATORY CAPACITY FOR INFECTIOUS DISEASES (ELC) | $12,454 | No |
| 93.994 | MATERNAL AND CHILD HEALTH SERVICES BLOCK GRANT TO THE STATES | $8,962 | No |
| 93.217 | FAMILY PLANNING SERVICES | $3,108 | No |
| 93.354 | PUBLIC HEALTH EMERGENCY RESPONSE: COOPERATIVE AGREEMENT FOR EMERGENCY RESPONSE: PUBLIC HEALTH CRISIS RESPONSE | $2,795 | No |
| 93.069 | PUBLIC HEALTH EMERGENCY PREPAREDNESS | $2,317 | No |
| 93.940 | HIV PREVENTION AND SURVEILLANCE ACTIVITIES-HEALTH DEPARTMENT BASED | $2,160 | 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 City-County Health District 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. “City-County Health District Single Audits and Findings (ND).” https://getauditradar.com/single-audits/nd/city-county-health-district-363166982/. Data as of 2026-09-15.