NEW SALEM-ALMONT PUBLIC SCHOOL DISTRICT NO. 49: Single Audit Reports and Findings
NEW SALEM-ALMONT PUBLIC SCHOOL DISTRICT NO. 49's most recent single audit in the Federal Audit Clearinghouse covers fiscal year 2023, accepted January 19, 2024; the auditor observed on that filing is Rath and Mehrer, P.C.. It reported no findings. 2 filings from 2022 to 2023 are on record. 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; NEW SALEM-ALMONT PUBLIC SCHOOL DISTRICT NO. 49 is recorded in NEW SALEM, North Dakota under EIN 456001105, 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 | Opinion | Findings | MW / SD | FAC report |
|---|---|---|---|---|---|---|---|---|
| 2023 | 2023-07-30 | $1,729,130 | $750,000 | Rath and Mehrer, P.C. | Unmodified | 0 | SD | 2023-07-GSAFAC-0000019075 |
| 2022 | 2022-06-30 | $813,451 | $750,000 | Rath and Mehrer, P.C. | Unmodified | 0 | — | 2022-06-CENSUS-0000233609 |
When is the next single audit due?
If NEW SALEM-ALMONT PUBLIC SCHOOL DISTRICT NO. 49 is again required to have a single audit for the fiscal year ending Jul 30, 2024, the reporting package is due to the Federal Audit Clearinghouse by Apr 30, 2025 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 |
|---|---|---|---|
| 21.029 | CORONAVIRUS CAPITAL PROJECTS FUND PROGRAM | $1,202,029 | No |
| 84.425 | EDUCATION STABILIZATION FUND | $247,547 | No |
| 10.555 | NATIONAL SCHOOL LUNCH PROGRAM | $75,141 | No |
| 84.010 | TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES | $65,904 | No |
| 10.555 | NATIONAL SCHOOL LUNCH PROGRAM | $26,625 | No |
| 84.358 | RURAL EDUCATION | $20,718 | Yes |
| 84.367 | IMPROVING TEACHER QUALITY STATE GRANTS | $19,367 | No |
| 10.555 | NATIONAL SCHOOL LUNCH PROGRAM | $17,584 | No |
| 10.553 | SCHOOL BREAKFAST PROGRAM | $11,270 | No |
| 10.582 | FRESH FRUIT AND VEGETABLE PROGRAM | $10,078 | No |
| 84.424 | STUDENT SUPPORT AND ACADEMIC ENRICHMENT PROGRAM | $10,000 | No |
| 84.173 | SPECIAL EDUCATION_PRESCHOOL GRANTS | $9,901 | No |
| 84.048 | CAREER AND TECHNICAL EDUCATION -- BASIC GRANTS TO STATES | $8,929 | No |
| 84.369 | GRANTS FOR STATE ASSESSMENTS AND RELATED ACTIVITIES | $2,567 | No |
| 10.560 | STATE ADMINISTRATIVE EXPENSES FOR CHILD NUTRITION | $1,470 | 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.
The most recent report lists no finding.
Read next
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 NEW SALEM-ALMONT PUBLIC SCHOOL DISTRICT NO. 49 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. “New Salem-Almont Public School District Single Audit FY2023 (ND).” https://getauditradar.com/single-audits/nd/new-salem-almont-public-school-district-no-49-456001105/. Data as of 2026-11-06.