By Mani Souphom – R & J Broadcasting, Inc. | Thursday, April 15, 2026

ROSEAU, Minn. – The City of Roseau received an unmodified audit opinion, the highest level of assurance issued by independent auditors BradyMartz CPA, confirming the city’s financial statements are fairly presented and in accordance with applicable accounting standards.

The audit, presented by CPA Amanda Scanson of BradyMartz, found no indications of fraud, no disagreements with management, and no uncorrected misstatements. Officials say the results represent a clean financial report for the fiscal year.

The report did include one finding related to financial statement preparation. Auditors noted this is a common occurrence for smaller municipalities where external auditors assist in drafting the financial statements as part of the audit process.

Dan Fabian said the outcome underscores the city’s strong financial position and consistent cooperation with auditors throughout the review.

The city also underwent a required federal single audit after expending more than $1 million in federal funds. That review included testing of programs such as economic adjustment assistance and highway planning, totaling roughly $2.9 million in expenditures. Auditors reported no major issues with compliance.

Fabian highlighted that city finances remain stable overall, with a reported year-end cash position of about $7.8 million across government funds, though some individual funds carried negative balances due to internal borrowing between city accounts.

Officials noted that while the general fund ended the year with an overall deficit position, much of the city’s revenue continues to come from property taxes and state aid, with federal revenue levels fluctuating based on grants. Expenditures were led by public safety and general government costs in 2025.

The audit also showed the city’s unassigned fund balance as a percentage of expenditures fell below the commonly recommended 10–20% range due to the year’s financial swing.

Fabian also pointed to broader financial operations, including relatively steady performance in proprietary funds such as the city’s utility and liquor operations. Auditors noted stable revenues and expenses, along with continued internal transfers and debt activity.

BradyMartz officials said the city fully complied with audit requirements and cooperated throughout the process, with no difficulties encountered during fieldwork or reporting. They added that Roseau’s size requires outside CPA support for audit and financial statement preparation, a standard practice for municipalities of its scale.

The Spring season is officially underway at Itasca State Park, which means that now’s a great time to see what the park has to offer. Itasca State Park Naturalist Sandra Lichter says spring is a great time to visit the park, as there’s something new to see each week.

Lichter also gives us a peek at what else will be changing in nature this month.

More information about amenities and services at Itasca State Park can be seen on the park’s webpage on the Minnesota DNR website.

Michelle Fischbach of Minnesota’s Seventh Congressional District has introduced bipartisan legislation, known as the Biobased Materials Investment and Production Act, aimed at expanding markets for farmers in the region.

The bill focuses on increasing the use of crops and other agricultural products to create renewable materials. While many everyday goods are still made using foreign petroleum, the legislation would encourage companies to instead use materials grown and produced in the United States.

For farmers in northern Minnesota, the proposal could open new demand for crops by creating additional markets beyond traditional food and fuel uses. Farmers may even see more stable prices and expanded opportunities to sell what they grow.

The legislation also includes two types of tax incentives: a production credit of 10 cents per pound for renewable materials produced and sold, or a 30 percent investment tax credit to help companies build or upgrade processing facilities. Lawmakers say those incentives are intended to attract manufacturing closer to rural areas, potentially increasing local demand for crops and supporting regional economies.

The bill has been introduced and will now move through the legislative process.