INDEPENDENT SCHOOL DISTRICT #682 ROSEAU: Single Audit Reports and Findings
INDEPENDENT SCHOOL DISTRICT #682 ROSEAU filed 5 single audits between 2021 and 2025; the most recently observed auditor is BRADY MARTZ (2025), and the 2025 report lists 3 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; INDEPENDENT SCHOOL DISTRICT #682 ROSEAU is recorded in ROSEAU, North Dakota under EIN 416003728, 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 | $1,003,383 | $750,000 | BRADY MARTZ | 3 | MW / SD | 2025-06-GSAFAC-0000391109 |
| 2024 | 2024-06-30 | $1,157,319 | $750,000 | BRADY MARTZ & ASSOCIATES PC | 10 | — | 2024-06-GSAFAC-0000344976 |
| 2023 | 2023-06-30 | $1,366,472 | $750,000 | BRADY MARTZ & ASSOCIATES PC | 12 | — | 2023-06-GSAFAC-0000015828 |
| 2022 | 2022-06-30 | $1,311,874 | $750,000 | BRADY MARTZ & ASSOCIATES PC | 3 | MW | 2022-06-CENSUS-0000152003 |
| 2021 | 2021-06-30 | $1,280,454 | $750,000 | BRADY MARTZ & ASSOCIATES PC | 2 | MW | 2021-06-CENSUS-0000152003 |
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 |
|---|---|---|---|
| 84.027 | SPECIAL EDUCATION GRANTS TO STATES | $282,799 | No |
| 84.425 | EDUCATION STABILIZATION FUND | $266,862 | Yes |
| 10.555 | NATIONAL SCHOOL LUNCH PROGRAM | $187,160 | Yes |
| 84.010 | TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES | $152,627 | No |
| 10.553 | SCHOOL BREAKFAST PROGRAM | $49,358 | Yes |
| 84.048 | CAREER AND TECHNICAL EDUCATION -- BASIC GRANTS TO STATES | $28,188 | No |
| 84.173 | SPECIAL EDUCATION PRESCHOOL GRANTS | $17,017 | No |
| 10.555 | NATIONAL SCHOOL LUNCH PROGRAM | $7,238 | Yes |
| 84.424 | STUDENT SUPPORT AND ACADEMIC ENRICHMENT PROGRAM | $6,315 | No |
| 84.181 | SPECIAL EDUCATION-GRANTS FOR INFANTS AND FAMILIES | $5,819 | 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 |
|---|---|---|---|
| 2025-004 | E | Significant deficiency | Yes |
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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 #682 ROSEAU 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 #682 ROSEAU Single Audits.” https://getauditradar.com/single-audits/nd/independent-school-district-682-roseau-416003728/. Data as of 2026-09-15.