EIN: 376001661
UEI: JKTYE7ALNRU7
Audited by: SCHEFFEL BOYLE
Oversight agency: 21 [Department of the Treasury]
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Data as of August 28, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on August 3, 2026. Under 2 CFR 200.521(d), a pass-through entity that provided federal funds to this organization for this audit period must issue a management decision on these findings by February 3, 2027 (157 days from today).
What is a management decision? →The expenditures, by project, on the County’s P&E reports could not be reconciled to the County’s general ledger expenditure accounts. Cause: The County relied on a third party, Bellwether, who assisted in the preparation of annual P&E reports and thought they had provided all ordinances and support necessary for each project. Bellwether did not provide the County with reconciliations between the P&E reports and the County’s general ledger expenditure accounts. Effect: The County’s expenditures on the annual P&E report for the American Rescue Plan Act did not match the expenditures reported in the general ledger. On the final report, as of March 31, 2026, all funds were spent per general ledger reporting and per P&E reporting. Therefore, all ARPA funds were spent on County approved projects but the timing of when they were reported in the P&E report and what categories the expenditures were reported under could not be reconciled. Questioned Cost: None Recommendation: The County should have obtained, from Bellwether, reconciliations between the P&E reporting and the general ledger expenditure reporting. Response: The final grant report was filed in April 2026 through the period March 31, 2026. All grant funds were expended through this report filing period. The 3rd party, Bellwether, is no longer needed and the American Rescue Plan Fund is now overseen by the County Treasurer as no grant funds are no longer contained in it.
Show full finding ▾Hide full finding ▴Criteria: The County’s federal expenditure reports should agree to the amounts reported in the general ledger expenditure accounts. Condition: The expenditures, by project, on the County’s P&E reports could not be reconciled to the County’s general ledger expenditure accounts. Cause: The County relied on a third party, Bellwether, who assisted in the preparation of annual P&E reports and thought they had provided all ordinances and support necessary for each project. Bellwether did not provide the County with reconciliations between the P&E reports and the County’s general ledger expenditure accounts. Effect: The County’s expenditures on the annual P&E report for the American Rescue Plan Act did not match the expenditures reported in the general ledger. On the final report, as of March 31, 2026, all funds were spent per general ledger reporting and per P&E reporting. Therefore, all ARPA funds were spent on County approved projects but the timing of when they were reported in the P&E report and what categories the expenditures were reported under could not be reconciled. Questioned Cost: None Recommendation: The County should have obtained, from Bellwether, reconciliations between the P&E reporting and the general ledger expenditure reporting. Response: The final grant report was filed in April 2026 through the period March 31, 2026. All grant funds were expended through this report filing period. The 3rd party, Bellwether, is no longer needed and the American Rescue Plan Fund is now overseen by the County Treasurer as no grant funds are no longer contained in it.
Condition: The expenditures on the County’s P&E reports could not be reconciled to the County’s general ledger expenditure accounts. Plan: The County should have obtained, from Bellwether, reconciliations between the P&E reporting and the general ledger expenditure reporting. Name of Contact Person: Nikki Lohman, Treasurer Management Response: The final grant report was filed in April 2026 through the period March 31, 2026. All grant funds were expended through this report filing period. The 3rd party, Bellwether, is no longer needed and the American Rescue Plan Fund is now overseen by the County Treasurer as no grant funds are no longer contained in it. Anticipated Date of Completion: March 2026, anticipated date of ARPA funds being fully expensed.
2024-003
The County approved to purchase generators for the Village of Taylor Springs on June 11, 2024 with Ordinance 2024-12. However, due to unavailability, these generators were not purchased until June 2025. Approving an ordinance does not fall under the definition of obligating funds under ARPA. Cause: Due to unavailability of the generator, the County did not enter into a contract, place an order, or create a subaward by the obligating deadline of December 31, 2024. The County did approve the ordinance for the purchase by the obligating deadline. Effect: Since the expenditure was not obligated by the deadline, $50,160.50 did not follow the period of performance compliance requirement. Questioned Cost: $50,160.50 Recommendation: We recommend that applicable County employees and board members research all period of performance compliance requirements when grants are received. Response: Due to the generator not being available at the time of ordinance, it was an oversight that the actual obligation was incurred after the period of performance. The County did try in good faith to order the generator before the deadline.
Show full finding ▾Hide full finding ▴Criteria: All American Rescue Plan Act (ARPA) funds had to be obligated by December 31, 2024 and actually spent by December 31, 2026. Condition: The County approved to purchase generators for the Village of Taylor Springs on June 11, 2024 with Ordinance 2024-12. However, due to unavailability, these generators were not purchased until June 2025. Approving an ordinance does not fall under the definition of obligating funds under ARPA. Cause: Due to unavailability of the generator, the County did not enter into a contract, place an order, or create a subaward by the obligating deadline of December 31, 2024. The County did approve the ordinance for the purchase by the obligating deadline. Effect: Since the expenditure was not obligated by the deadline, $50,160.50 did not follow the period of performance compliance requirement. Questioned Cost: $50,160.50 Recommendation: We recommend that applicable County employees and board members research all period of performance compliance requirements when grants are received. Response: Due to the generator not being available at the time of ordinance, it was an oversight that the actual obligation was incurred after the period of performance. The County did try in good faith to order the generator before the deadline.
Condition: The County approved to purchase generators for the Village of Taylor Springs on June 11, 2024 with Ordinance 2024-12. However, due to unavailability, these generators were not purchased until June 2025. Approving an ordinance does not fall under the definition of obligating funds under ARPA. Plan: We recommend that applicable County employees and board members research all procurement compliance requirements when grants are received. Name of Contact Person: Nikki Lohman, Treasurer Management Response: Due to the generator not being available at the time of ordinance, it was an oversight that the actual obligation was incurred after the period of performance. The County did try in good faith to order the generator before the deadline. Anticipated Date of Completion: March 2026, anticipated date of ARPA funds being fully expensed.
FAC accepted this audit on May 20, 2025 — management decision was due November 20, 2025.
The federal awards expenditure data compiled by the County to prepare the SEFA was found to be incomplete and inaccurate. Cause: Grant management is decentralized across County departments. At year end, the County Treasurer requests that department administrators complete a form summarizing data necessary for completion of the SEFA. In some instances, the data provided by department administrators was found to be incomplete or inaccurate. Effect: The County is not in compliance with Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements of Federal Awards. Recommendation: We recommend all County departments receiving federal awards, establish a financial management system that provides for the identification of all Federal awards received and expended and the Federal programs for which they received. Response: In the 2025 Budget, the County has a new separate fund, Fund 385, established to deal solely with the grant money that comes into Montgomery County. The County has transferred coal money to begin the fund and all Haz Mat, DCEO, Elections, etc. will go through this fund to keep it separate from regular budgeted money. Expenses will be paid out and revenue will return to this fund. This is for General Fund accounts, the Health Department will still be on their own process
Show full finding ▾Hide full finding ▴Finding 2024-001 Criteria: Title 2 U.S. Code of Federal regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) requires that the financial management system of the County provide for the identification of all Federal awards received and expended and the Federal programs for which they are received. The Uniform Guidance also requires that the County prepare a Schedule of Expenditures of Federal Awards (SEFA) that includes all Federal awards expended during the fiscal year. Condition: The federal awards expenditure data compiled by the County to prepare the SEFA was found to be incomplete and inaccurate. Cause: Grant management is decentralized across County departments. At year end, the County Treasurer requests that department administrators complete a form summarizing data necessary for completion of the SEFA. In some instances, the data provided by department administrators was found to be incomplete or inaccurate. Effect: The County is not in compliance with Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements of Federal Awards. Recommendation: We recommend all County departments receiving federal awards, establish a financial management system that provides for the identification of all Federal awards received and expended and the Federal programs for which they received. Response: In the 2025 Budget, the County has a new separate fund, Fund 385, established to deal solely with the grant money that comes into Montgomery County. The County has transferred coal money to begin the fund and all Haz Mat, DCEO, Elections, etc. will go through this fund to keep it separate from regular budgeted money. Expenses will be paid out and revenue will return to this fund. This is for General Fund accounts, the Health Department will still be on their own process
Finding 2024-001 Condition: The federal awards expenditure data compiled by the County to prepare the SEFA was found to be incomplete and inaccurate. Plan: The County should consider the costs and benefits of establishing a financial management system that provides for the identification, in its accounts, of all Federal awards received and expended and the Federal programs for which they are received for all County Departments receiving federal awards. Name of Contact Person: Nikki Lohman, Treasurer Management Response: In the 2025 Budget, the County has a new separate fund, Fund 385, established to deal solely with the grant money that comes into Montgomery County. The County has transferred coal money to begin the fund and all Haz Mat, DCEO, Elections, etc. will go through this fund to keep it separate from regular budgeted money. Expenses will be paid out and revenue will return to this fund. This is for General Fund accounts, the Health Department will still be on their own process. Anticipated Date of Completion: Completed in 2025 prior to the issuance of financial statements.
The County incorrectly reported expenditures on their annual Project and Expenditure (P&E) report for the fiscal year ended November 30, 2024. There were excluded expenditures for one project and overstated expenditures for various projects related to prior year exclusions, which are now reported correctly in total. Cause: The County relied on a third party, Bellwether, who assisted in the preparation of annual P&E reports and thought they had provided all ordinances and support necessary for each project. The net effect was an overstatement of expenditures of $53,035 as of November 30, 2024 and the cumulative effect was an understatement of expenditures of $89. Effect: The County’s expenditures on the annual P&E report for the American Rescue Plan Act did not match the expenditures report on the schedule of expenditures of federal awards. Recommendation: The County should ensure all expenditures incurred within the fiscal year are included on the annual report. Response: The County will work closer with Bellwether to ensure the expenditures are matching and included in the report
Show full finding ▾Hide full finding ▴Finding 2024-003 Criteria: The County’s federal expenditure reports should agree to the amounts reported on the schedule of expenditures for federal awards. Condition: The County incorrectly reported expenditures on their annual Project and Expenditure (P&E) report for the fiscal year ended November 30, 2024. There were excluded expenditures for one project and overstated expenditures for various projects related to prior year exclusions, which are now reported correctly in total. Cause: The County relied on a third party, Bellwether, who assisted in the preparation of annual P&E reports and thought they had provided all ordinances and support necessary for each project. The net effect was an overstatement of expenditures of $53,035 as of November 30, 2024 and the cumulative effect was an understatement of expenditures of $89. Effect: The County’s expenditures on the annual P&E report for the American Rescue Plan Act did not match the expenditures report on the schedule of expenditures of federal awards. Recommendation: The County should ensure all expenditures incurred within the fiscal year are included on the annual report. Response: The County will work closer with Bellwether to ensure the expenditures are matching and included in the report
Finding 2024-003 Condition: The County incorrectly reported expenditures on their annual Project and Expenditure (P&E) report for the fiscal year ended November 30, 2024. There were excluded expenditures for one project and overstated expenditures for various projects related to prior year exclusions, which are now reported correctly in total. Plan: The County should ensure all expenditures incurred within the fiscal year are included on the annual report. Name of Contact Person: Nikki Lohman, Treasurer Management Response: The County will work closer with Bellwether to ensure the expenditures are matching and included in the report. Anticipated Date of Completion: November 2025, anticipated date of ARPA funds being fully expensed.
2023-003
FAC accepted this audit on July 31, 2024 — management decision was due January 31, 2025.
The County incorrectly reported expenditures on their annual Project and Expenditure (P&E) report for the fiscal year ended November 30, 2023. There were excluded expenditures and overstated expenditures for various projects. Cause: The County relied on a third party, Bellwether, who assisted in the preparation of annual P&E reports and thought they had provided all ordinances and support necessary for each project. The net effect was an understatement of expenditures of $50,130. Effect: The County’s expenditures on the annual P&E report for the American Rescue Plan Act did not match the expenditures report on the schedule of expenditures of federal awards. Recommendation: The County should ensure all expenditures incurred within the fiscal year are included on the annual report. Response: The County will work closer with Bellwether to ensure the expenditures are matching and included in the report.
Show full finding ▾Hide full finding ▴Finding 2023-003 Criteria: The County’s federal expenditure reports should agree to the amounts reported on the schedule of expenditures for federal awards. Condition: The County incorrectly reported expenditures on their annual Project and Expenditure (P&E) report for the fiscal year ended November 30, 2023. There were excluded expenditures and overstated expenditures for various projects. Cause: The County relied on a third party, Bellwether, who assisted in the preparation of annual P&E reports and thought they had provided all ordinances and support necessary for each project. The net effect was an understatement of expenditures of $50,130. Effect: The County’s expenditures on the annual P&E report for the American Rescue Plan Act did not match the expenditures report on the schedule of expenditures of federal awards. Recommendation: The County should ensure all expenditures incurred within the fiscal year are included on the annual report. Response: The County will work closer with Bellwether to ensure the expenditures are matching and included in the report.
Finding 2023-003 Condition: The County incorrectly reported expenditures on their annual Project and Expenditure (P&E) report for the fiscal year ending November 30, 2023. There were excluded expenditures and overstated expenditures for various projects. Plan: The County should ensure all expenditures incurred within the fiscal year are included on the annual report. Name of Contact Person: Nikki Lohman, Treasurer Management Response: The County will work closer with Bellwether to ensure the expenditures are matching and included in the report. Anticipated Date of Completion: Ongoing Analysis
FAC accepted this audit on September 26, 2023 — management decision was due March 26, 2024.
One out of three bids tested did not follow the steps outlined in the County?s procurement policies and procedures. Questioned Costs: None Effect of Condition: Failure to comply with procurement policies and procedures puts the grantee in noncompliance with laws, regulations and provisions of contracts or grant agreements. Cause of Condition: The County did not obtain competitive bids for equipment that exceeded the $30,000 threshold outlined in their procurement policies and procedures. Recommendation: The County should communicate with all department heads about the procurement policies and procedures to ensure they are being followed. Response: The County will set protocol for making sure the bid process is being followed as each office requests funds for these special purposes. Proof of documentation of advertisement, bids and purchase will be required.
Show full finding ▾Hide full finding ▴Federal Program Name: Coronavirus State & Local Fiscal Recovery Funds AL Number: 21.027 Federal Agency: U.S. Department of the Treasury Criteria: Recipients are expected to have procurement policies and procedures in place that comply with the procurement standards outlined in the Uniform Guidance. Statement of Condition: One out of three bids tested did not follow the steps outlined in the County?s procurement policies and procedures. Questioned Costs: None Effect of Condition: Failure to comply with procurement policies and procedures puts the grantee in noncompliance with laws, regulations and provisions of contracts or grant agreements. Cause of Condition: The County did not obtain competitive bids for equipment that exceeded the $30,000 threshold outlined in their procurement policies and procedures. Recommendation: The County should communicate with all department heads about the procurement policies and procedures to ensure they are being followed. Response: The County will set protocol for making sure the bid process is being followed as each office requests funds for these special purposes. Proof of documentation of advertisement, bids and purchase will be required.
Condition: One out of three bids tested did not follow the steps outlined in the County?s procurement policies and procedures. Plan: The County should communicate with all department heads about the procurement policies and procedures to ensure they are being followed. Name of Contact Person: Nikki Lohman, Treasurer Management Response: The County will set protocol for making sure the bid process is being followed as each office requests funds for these special purposes. Proof of documentation of advertisement, bids and purchase will be required. Anticipated Date of Completion: Ongoing Analysis
FAC accepted this audit on August 29, 2022 — management decision was due March 1, 2023.
The County did not submit timely reports for the following reporting periods; February 28, 2021 and May 31, 2021. Questioned Costs: None Effect of Condition: Failure to submit reports within the required time period puts the grantee in noncompliance with laws, regulations and provisions of contracts or grant agreements. Cause of Condition: It was an oversight by the County due to being in height of COVID vaccinations and having multiple new COVID grant applications and reports with various due dates.
Show full finding ▾Hide full finding ▴Federal Program Name: Epidemiology and Laboratory Capacity for Infectious Diseases AL Number: 93.323 Federal Agency: U.S. Centers for Disease Control and Prevention Criteria: Reports are required to be submitted within 30 days of the end of the specified reporting period. Statement of Condition: The County did not submit timely reports for the following reporting periods; February 28, 2021 and May 31, 2021. Questioned Costs: None Effect of Condition: Failure to submit reports within the required time period puts the grantee in noncompliance with laws, regulations and provisions of contracts or grant agreements. Cause of Condition: It was an oversight by the County due to being in height of COVID vaccinations and having multiple new COVID grant applications and reports with various due dates.
Condition: Reports are required to be submitted within 30 days of the end of the specified reporting period and the County did not submit timely reports for two reporting periods. Plan: The County should communicate with the State about filing deadlines and keep a schedule to ensure deadlines are not missed. Name of Contact Person: Nikki Lohman, Treasurer Management Response: The County will consider implementation of a grant reporting follow up procedure to make sure departments are hitting deadlines that the State or agencies set. Anticipated Date of Completion: Ongoing Analysis
FAC accepted this audit on July 26, 2021 — management decision was due January 26, 2022.
FAC accepted this audit on December 16, 2020 — management decision was due June 16, 2021.
FAC accepted this audit on May 30, 2019 — management decision was due November 30, 2019.
FAC accepted this audit on May 23, 2018 — management decision was due November 23, 2018.
FAC accepted this audit on May 25, 2017 — management decision was due November 25, 2017.
GSA_MIGRATION
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