MANDAREE PUBLIC SCHOOL DISTRICT NO. 36: Single Audit Reports and Findings
MANDAREE PUBLIC SCHOOL DISTRICT NO. 36 filed 9 single audits between 2017 and 2025; the most recently observed auditor is BRADY MARTZ (2025), and the 2025 report lists 2 findings. 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; MANDAREE PUBLIC SCHOOL DISTRICT NO. 36 is recorded in MANDAREE, North Dakota under EIN 456004955, 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 | $5,464,392 | $750,000 | BRADY MARTZ | 2 | SD | 2025-06-GSAFAC-0000409592 |
| 2024 | 2024-06-30 | $6,256,484 | $750,000 | BRADY MARTZ & ASSOCIATES PC | 4 | MW / SD | 2024-06-GSAFAC-0000362112 |
| 2023 | 2023-06-30 | $5,893,490 | $750,000 | BRADY MARTZ & ASSOCIATES PC | 5 | MW / SD | 2023-06-GSAFAC-0000348947 |
| 2022 | 2022-06-30 | $4,248,912 | $750,000 | RSM US LLP | 0 | — | 2022-06-CENSUS-0000162223 |
| 2021 | 2021-06-30 | $4,558,443 | $750,000 | RSM US LLP | 3 | MW / SD | 2021-06-CENSUS-0000162223 |
| 2020 | 2020-06-30 | $4,292,470 | $750,000 | RSM US LLP | 2 | SD | 2020-06-CENSUS-0000162223 |
| 2019 | 2019-06-30 | $3,228,602 | $750,000 | RSM US LLP | 0 | — | 2019-06-CENSUS-0000162223 |
| 2018 | 2018-06-30 | $4,138,839 | $750,000 | RSM US LLP | 0 | SD | 2018-06-CENSUS-0000162223 |
| 2017 | 2017-06-30 | $3,419,563 | $750,000 | RSM US LLP | 3 | SD | 2017-06-CENSUS-0000162223 |
When is the next single audit due?
If MANDAREE PUBLIC SCHOOL DISTRICT NO. 36 is again required to have a single audit for the fiscal year ending Jun 30, 2026, the reporting package is due to the Federal Audit Clearinghouse by Mar 30, 2027 at the latest.
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 |
|---|---|---|---|
| 15.042 | INDIAN SCHOOL EQUALIZATION | $2,460,221 | Yes |
| 15.046 | ADMINISTRATIVE COST GRANTS FOR INDIAN SCHOOLS | $675,010 | No |
| 15.047 | INDIAN EDUCATION FACILITIES, OPERATIONS, AND MAINTENANCE | $626,146 | No |
| 84.010 | TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES | $402,413 | Yes |
| 84.010 | TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES | $330,378 | No |
| 84.027 | SPECIAL EDUCATION GRANTS TO STATES | $220,742 | No |
| 84.010 | TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES | $136,265 | Yes |
| 15.044 | INDIAN SCHOOLS STUDENT TRANSPORTATION | $116,394 | No |
| 10.555 | NATIONAL SCHOOL LUNCH PROGRAM | $101,667 | No |
| 84.367 | SUPPORTING EFFECTIVE INSTRUCTION STATE GRANTS (FORMERLY IMPROVING TEACHER QUALITY STATE GRANTS) | $74,005 | No |
| 84.010 | TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES | $67,483 | No |
| 84.060 | INDIAN EDUCATION GRANTS TO LOCAL EDUCATIONAL AGENCIES | $64,066 | No |
| 84.336 | TEACHER QUALITY PARTNERSHIP GRANTS | $49,521 | No |
| 15.151 | EDUCATION ENHANCEMENTS | $34,008 | No |
| 15.149 | FOCUS ON STUDENT ACHIEVEMENT | $31,882 | No |
| 10.553 | SCHOOL BREAKFAST PROGRAM | $27,258 | No |
| 15.042 | INDIAN SCHOOL EQUALIZATION | $18,070 | Yes |
| 10.555 | NATIONAL SCHOOL LUNCH PROGRAM | $9,779 | No |
| 10.559 | SUMMER FOOD SERVICE PROGRAM FOR CHILDREN | $6,608 | No |
| 84.424 | STUDENT SUPPORT AND ACADEMIC ENRICHMENT PROGRAM | $6,132 | No |
| 10.582 | FRESH FRUIT AND VEGETABLE PROGRAM | $2,820 | No |
| 84.424 | STUDENT SUPPORT AND ACADEMIC ENRICHMENT PROGRAM | $1,722 | No |
| 10.560 | STATE ADMINISTRATIVE EXPENSES FOR CHILD NUTRITION | $1,262 | No |
| 84.358 | RURAL EDUCATION | $540 | 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 |
|---|---|---|---|
| 2025-003 | Activities allowed or unallowed (A); Allowable costs / cost principles (B) | Significant deficiency | No |
| 2025-004 | Special tests and provisions (N) | Significant deficiency | No |
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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 MANDAREE PUBLIC SCHOOL DISTRICT NO. 36 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. “Mandaree Public School District No. 36 Single Audits (ND).” https://getauditradar.com/single-audits/nd/mandaree-public-school-district-no-36-456004955/. Data as of 2026-11-06.