EIN: 810297418
UEI: L3FTXA5RQ9B5
Data as of August 24, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on May 26, 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 November 26, 2026 (93 days from today).
What is a management decision? →During our testing, we found that the SF-425's had not been filed by the due date set by the federal government. Cause: Management had noted that there were situations that were beyond their control that affected staff that contributed to the late filings noted above. These situations relate directly to management and those responsible for the facilitation of these reports. Effect: AEM did not follow the program requirements for reporting, which creates noncompliance with federal filing requirements. This may lead to inaccuracy with reporting the required items to Head Start and Senior Companion. Recommendation: We recommend AEM develops a more comprehensive system to ensure that all reporting requirements are properly met.
Show full finding ▾Hide full finding ▴2025-001 Filing of the SF-425 – Noncompliance Criteria: All SF-425’s should be filed within the time frame prescribed by the federal government. Condition: During our testing, we found that the SF-425's had not been filed by the due date set by the federal government. Cause: Management had noted that there were situations that were beyond their control that affected staff that contributed to the late filings noted above. These situations relate directly to management and those responsible for the facilitation of these reports. Effect: AEM did not follow the program requirements for reporting, which creates noncompliance with federal filing requirements. This may lead to inaccuracy with reporting the required items to Head Start and Senior Companion. Recommendation: We recommend AEM develops a more comprehensive system to ensure that all reporting requirements are properly met.
Section III: Federal Award Findings and Questioned Costs 2025-001 Filing of the SF-425 - Noncompliance Management Response: We have implemented a centralized calendar that tracks all reports due under our contracts, including submission deadlines. This tool is actively used to monitor compliance and ensure timely completion of all required reports. Additionally, we are enhancing our internal processes by cross-training staff to review and maintain the reporting calendar. This will provide redundancy, improve oversight, and reduce the risk of missed or delayed submissions. These measures are intended to ensure consistent compliance with contract requirements and address the concerns identified in the audit. Contact Person Responsible for Corrective Action: Lea Ringen, Chief Financial Officer, Anticipated Completed Date of Corrective Action: May 1, 2026.
FAC accepted this audit on June 11, 2024 — management decision was due December 11, 2024.
2023-001 Preferential Treatment of Applications Criteria: Eligible applicants must be selected on a higher priority level based on home energy costs and needs in relation to income and household size. (42 USC 8624(b)(5)). Condition/Context: During our testing we found that the Organization provided certain applicants with preferential treatment and did not follow the requirements of 42 USC 8624(b)(5). Cause: Program staff were engaging in preferential treatment, which was unknown to others in the Organization. Recommendation: We recommend that the Organization implements policies and procedures to increase monitoring of this program in an effort to ensure preferential treatment for such applicants is prevented. Views of responsible officials and planned corrective actions: Please see the last page of this report for managements response to this finding.
Show full finding ▾Hide full finding ▴2023-001 Preferential Treatment of Applications Criteria: Eligible applicants must be selected on a higher priority level based on home energy costs and needs in relation to income and household size. (42 USC 8624(b)(5)). Condition/Context: During our testing we found that the Organization provided certain applicants with preferential treatment and did not follow the requirements of 42 USC 8624(b)(5). Cause: Program staff were engaging in preferential treatment, which was unknown to others in the Organization. Recommendation: We recommend that the Organization implements policies and procedures to increase monitoring of this program in an effort to ensure preferential treatment for such applicants is prevented. Views of responsible officials and planned corrective actions: Please see the last page of this report for managements response to this finding.
Management Response: Action now has an internal policy for determining Program Eligibility for Employees and Family Members. 1. Any employee or employee's family member wanting to apply for Action's LIHEAP Program will submit a request from the employee to the CEO. 2. Once the CEO approves the CEO will then advise the Energy Programs Director of the request and approval. 3. The employee will then fill out the application and submit the application to the LIHEAP Technician. 4. Once the application is processed the CEO will meet the Energy Programs Director, the LIHEAP Lead, and the LIHEAP Technician to determine eligibility. 5. Once the application is determined eligible the process will follow the normal route in the LIHEAP Data System. Planned Implementation Date of Corrective Action: January 19,2024. Person Responsible for Corrective Action: Chief Executive Officer, Clint Wynne, Box 1309, Glendive, MT 59330, 406-345-2123.
FAC accepted this audit on September 13, 2020 — management decision was due March 13, 2021.
During our review of non-federal match contributions, fourteen of sixty transactions showed no indication of review and approval. Contribution amounts for three of sixty transactions were incorrectly reported in the non-federal match software. It appears Action for Eastern Montana has made improvements over these reviews since receiving the prior year recommendation on this matter. Cause: Lack of compliance with designed internal controls over non-federal match reporting allowed for incorrect reporting of non-federal match contribution amounts. Effect: Lack of proper monitoring could result in noncompliance with the federal statutes, Regulations, and the terms and conditions of its federal awards applicable to its federal programs. Recommendation: We recommend that adequate documentation be reviewed to support the amounts entered in the non-federal match reporting software.
Show full finding ▾Hide full finding ▴Finding 2019-001 Department of Health and Human Services CFDA #93.600 Head Start 08CH1106-04-00, 08CH1106-05-01 Match, Level of Effort, Earmarking Significant Deficiency in Internal Control Over Compliance Criteria: Action for Eastern Montana must establish and maintain effective internal control over federal awards that provides reasonable assurance that Action for Eastern Montana is managing the federal awards in compliance with federal statutes, regulations and terms and conditions of the federal award. Condition: During our review of non-federal match contributions, fourteen of sixty transactions showed no indication of review and approval. Contribution amounts for three of sixty transactions were incorrectly reported in the non-federal match software. It appears Action for Eastern Montana has made improvements over these reviews since receiving the prior year recommendation on this matter. Cause: Lack of compliance with designed internal controls over non-federal match reporting allowed for incorrect reporting of non-federal match contribution amounts. Effect: Lack of proper monitoring could result in noncompliance with the federal statutes, Regulations, and the terms and conditions of its federal awards applicable to its federal programs. Recommendation: We recommend that adequate documentation be reviewed to support the amounts entered in the non-federal match reporting software.
Action for Eastern Montana has already implemented changes.
2018-003
FAC accepted this audit on September 23, 2019 — management decision was due March 23, 2020.
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2017-001
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GSA_MIGRATION
FAC accepted this audit on June 11, 2018 — management decision was due December 11, 2018.
GSA_MIGRATION
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GSA_MIGRATION
FAC accepted this audit on June 5, 2017 — management decision was due December 5, 2017.
GSA_MIGRATION
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GSA_MIGRATION
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