ISD 115 CASS LAKE-BENA: Single Audit Reports and Findings
ISD 115 CASS LAKE-BENA filed 10 single audits between 2016 and 2025; the most recently observed auditor is BRADY MARTZ (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; ISD 115 CASS LAKE-BENA is recorded in CASS LAKE, North Dakota under EIN 416000490, 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 | 2025-06-30 | $6,364,052 | $750,000 | BRADY MARTZ | 1 | SD | 2025-06-GSAFAC-0000411190 |
| 2024 | 2024-06-30 | $8,288,843 | $750,000 | BRADY MARTZ & ASSOCIATES PC | 1 | SD | 2024-06-GSAFAC-0000347645 |
| 2023 | 2023-06-30 | $9,810,196 | $750,000 | BRADY MARTZ & ASSOCIATES PC | 0 | SD | 2023-06-GSAFAC-0000015421 |
| 2022 | 2022-06-30 | $9,579,511 | $750,000 | BRADY MARTZ & ASSOCIATES PC | 0 | — | 2022-06-CENSUS-0000151727 |
| 2021 | 2021-06-30 | $7,491,162 | $750,000 | BRADY MARTZ & ASSOCIATES PC | 2 | SD | 2021-06-CENSUS-0000151727 |
| 2020 | 2020-06-30 | $7,426,503 | $750,000 | BRADY MARTZ & ASSOCIATES PC | 1 | SD | 2020-06-CENSUS-0000151727 |
| 2019 | 2019-06-30 | $8,382,733 | $750,000 | BERGANKDV, LTD. | 0 | SD | 2019-06-CENSUS-0000151727 |
| 2018 | 2018-06-30 | $7,100,077 | $750,000 | BERGANKDV, LTD. | 0 | SD | 2018-06-CENSUS-0000151727 |
| 2017 | 2017-06-30 | $6,839,177 | $750,000 | BERGANKDV, LTD. | 0 | SD | 2017-06-CENSUS-0000151727 |
| 2016 | 2016-06-30 | $6,494,386 | $750,000 | BERGANKDV, LTD. | 0 | SD | 2016-06-CENSUS-0000151727 |
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 |
|---|---|---|---|
| 84.041 | IMPACT AID | $3,848,883 | Yes |
| 84.287 | TWENTY-FIRST CENTURY COMMUNITY LEARNING CENTERS | $573,199 | No |
| 10.555 | NATIONAL SCHOOL LUNCH PROGRAM | $572,790 | No |
| 84.010 | TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES | $550,248 | No |
| 84.060 | INDIAN EDUCATION GRANTS TO LOCAL EDUCATIONAL AGENCIES | $313,635 | No |
| 10.553 | SCHOOL BREAKFAST PROGRAM | $264,066 | No |
| 10.555 | NATIONAL SCHOOL LUNCH PROGRAM | $50,905 | No |
| 84.367 | SUPPORTING EFFECTIVE INSTRUCTION STATE GRANTS (FORMERLY IMPROVING TEACHER QUALITY STATE GRANTS) | $45,626 | No |
| 84.424 | STUDENT SUPPORT AND ACADEMIC ENRICHMENT PROGRAM | $36,423 | No |
| 10.582 | FRESH FRUIT AND VEGETABLE PROGRAM | $31,064 | No |
| 84.358 | RURAL EDUCATION | $27,825 | No |
| 10.558 | CHILD AND ADULT CARE FOOD PROGRAM | $25,867 | No |
| 10.559 | SUMMER FOOD SERVICE PROGRAM FOR CHILDREN | $15,123 | No |
| 84.002 | ADULT EDUCATION - BASIC GRANTS TO STATES | $8,398 | 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. What the two severity levels mean: material weakness vs significant deficiency.
| Reference | Requirement | Severity | Repeat |
|---|---|---|---|
| 2025-003 | AB | 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 ISD 115 CASS LAKE-BENA 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. “ISD 115 Cass Lake-Bena, North Dakota Single Audits 2016–2025.” https://getauditradar.com/single-audits/nd/isd-115-cass-lake-bena-416000490/. Data as of 2026-11-06.