KITTSON COUNTY: Single Audit Reports and Findings
KITTSON COUNTY filed 7 single audits between 2016 and 2022; the most recently observed auditor is BRADY MARTZ (2022), and the 2022 report lists 4 findings, including 1 material weakness. 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; KITTSON COUNTY is recorded in HALLOCK, North Dakota under EIN 416005819, 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 |
|---|---|---|---|---|---|---|---|
| 2022 | 2022-12-31 | $1,837,761 | $750,000 | BRADY MARTZ | 4 | MW / SD | 2022-12-GSAFAC-0000421742 |
| 2021 | 2021-12-31 | $773,943 | $750,000 | BRADY MARTZ & ASSOCIATES PC | 5 | MW / SD | 2021-12-GSAFAC-0000352469 |
| 2020 | 2020-12-31 | $1,464,193 | $750,000 | BRADY MARTZ & ASSOCIATES PC | 1 | SD | 2020-12-CENSUS-0000187191 |
| 2019 | 2019-12-31 | $1,370,495 | $750,000 | BRADY MARTZ & ASSOCIATES PC | 1 | SD | 2019-12-CENSUS-0000187191 |
| 2018 | 2018-12-31 | $1,677,760 | $750,000 | BRADY MARTZ & ASSOCIATES PC | 2 | SD | 2018-12-CENSUS-0000187191 |
| 2017 | 2017-12-31 | $1,271,700 | $750,000 | Hoffman, Philipp, & Martell, PLLC | 1 | SD | 2017-12-CENSUS-0000187191 |
| 2016 | 2016-12-31 | $804,838 | $750,000 | Hoffman, Philipp, & Martell, PLLC | 1 | SD | 2016-12-CENSUS-0000187191 |
When is the next single audit due?
If KITTSON COUNTY is again required to have a single audit for the fiscal year ending Dec 31, 2023, the reporting package is due to the Federal Audit Clearinghouse by Sep 30, 2024 at the latest.
No filing for that fiscal year appears in the Clearinghouse data as of Nov 6, 2026. The data does not show why: an organization below the threshold is not required to file, and a filing can be accepted after the due date.
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 |
|---|---|---|---|
| 20.205 | HIGHWAY PLANNING AND CONSTRUCTION | $510,183 | Yes |
| 21.027 | CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS | $504,866 | Yes |
| 97.067 | HOMELAND SECURITY GRANT PROGRAM | $165,213 | No |
| 20.205 | HIGHWAY PLANNING AND CONSTRUCTION | $144,094 | Yes |
| 93.778 | GRANTS TO STATES FOR MEDICAID | $125,018 | No |
| 93.563 | CHILD SUPPORT SERVICES | $117,474 | No |
| 97.067 | HOMELAND SECURITY GRANT PROGRAM | $96,600 | No |
| 93.667 | SOCIAL SERVICES BLOCK GRANT | $48,287 | No |
| 10.561 | STATE ADMINISTRATIVE MATCHING GRANTS FOR THE SUPPLEMENTAL NUTRITION ASSISTANCE PROGRAM | $47,264 | No |
| 97.042 | EMERGENCY MANAGEMENT PERFORMANCE GRANTS | $29,771 | No |
| 93.558 | TEMPORARY ASSISTANCE FOR NEEDY FAMILIES | $18,554 | No |
| 93.658 | FOSTER CARE TITLE IV-E | $13,592 | No |
| 93.563 | CHILD SUPPORT SERVICES | $9,120 | No |
| 93.645 | STEPHANIE TUBBS JONES CHILD WELFARE SERVICES PROGRAM | $2,398 | No |
| 93.778 | GRANTS TO STATES FOR MEDICAID | $1,999 | No |
| 93.674 | JOHN H. CHAFEE FOSTER CARE PROGRAM FOR SUCCESSFUL TRANSITION TO ADULTHOOD | $1,447 | No |
| 93.590 | COMMUNITY-BASED CHILD ABUSE PREVENTION GRANTS | $1,066 | No |
| 93.575 | CHILD CARE AND DEVELOPMENT BLOCK GRANT | $486 | No |
| 93.767 | CHILDREN'S HEALTH INSURANCE PROGRAM | $250 | No |
| 93.566 | REFUGEE AND ENTRANT ASSISTANCE STATE/REPLACEMENT DESIGNEE ADMINISTERED PROGRAMS | $79 | 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 |
|---|---|---|---|
| 2022-004 | Procurement and suspension and debarment (I) | Material weakness | Yes |
| 2022-005 | Procurement and suspension and debarment (I) | Material weakness | Yes |
| 2022-006 | Reporting (L) | Material weakness | Yes |
| 2022-007 | Reporting (L) | 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 KITTSON 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. “Kittson County, North Dakota Single Audits 2016–2022.” https://getauditradar.com/single-audits/nd/kittson-county-416005819/. Data as of 2026-11-06.