NORTH BORDER SCHOOL DISTRICT NO. 100: Single Audit Reports and Findings
NORTH BORDER SCHOOL DISTRICT NO. 100 filed 2 single audits between 2022 and 2023; the most recently observed auditor is BRADY MARTZ & ASSOCIATES PC (2023), and the 2023 report lists 13 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; NORTH BORDER SCHOOL DISTRICT NO. 100 is recorded in WALHALLA, North Dakota under EIN 421665324, 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 |
|---|---|---|---|---|---|---|---|
| 2023 | 2023-06-30 | $884,129 | $750,000 | BRADY MARTZ & ASSOCIATES PC | 13 | MW / SD | 2023-06-GSAFAC-0000042637 |
| 2022 | 2022-06-30 | $829,419 | $750,000 | HURTT MORTENSON AND RYGH | 0 | MW / SD | 2022-06-GSAFAC-0000017457 |
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 |
|---|---|---|---|
| 84.425 | EDUCATION STABILIZATION FUND | $464,139 | Yes |
| 84.010 | TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES | $88,809 | No |
| 84.425 | EDUCATION STABILIZATION FUND | $76,786 | Yes |
| 84.425 | EDUCATION STABILIZATION FUND | $75,000 | Yes |
| 10.555 | NATIONAL SCHOOL LUNCH PROGRAM | $67,028 | No |
| 84.367 | IMPROVING TEACHER QUALITY STATE GRANTS | $37,909 | No |
| 10.555 | NATIONAL SCHOOL LUNCH PROGRAM | $20,162 | No |
| 10.555 | NATIONAL SCHOOL LUNCH PROGRAM | $17,000 | No |
| 84.424 | STUDENT SUPPORT AND ACADEMIC ENRICHMENT PROGRAM | $14,021 | No |
| 10.582 | FRESH FRUIT AND VEGETABLE PROGRAM | $9,185 | No |
| 10.553 | SCHOOL BREAKFAST PROGRAM | $8,620 | No |
| 84.048 | CAREER AND TECHNICAL EDUCATION -- BASIC GRANTS TO STATES | $2,931 | No |
| 10.560 | STATE ADMINISTRATIVE EXPENSES FOR CHILD NUTRITION | $2,539 | 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 |
|---|---|---|---|
| 2023-004 | L | 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 NORTH BORDER SCHOOL DISTRICT NO. 100 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. “NORTH BORDER SCHOOL DISTRICT NO. 100 Single Audits.” https://getauditradar.com/single-audits/nd/north-border-school-district-no-100-421665324/. Data as of 2026-09-15.