EIN: 810366018
UEI: L62KDTABLW35
Audit also covers 4 related EINs: 271832846, 770492293, 810524158, 812075539 · unlinked EINs have no separate FAC filing
Audited by: CARVER FLOREK & JAMES, CPA'S
Oversight agency: 93 [Department of Health and Human Services]
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Data as of September 7, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on August 25, 2025. 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 25, 2026 (197 days ago).
What is a management decision? →During our prior findings follow-up, we note that the Organization was not able to produce a board that was in compliance with the requirements of the tripartite board requirements. Cause: While CAPNM has made good faith efforts to recruit board members to comply with this requirement, properly filling the Flathead County government sector board seat has been a challenge. Effects: Health and Human Services could consider CAPNM out of compliance with the Community Services Block Grants requirements. Recommendation: We recommend CAPNM continues its search to fulfill the tripartite requirement associated with board representation.
Show full finding ▾Hide full finding ▴2024-001 NONCOMPLIANCE - SPECIAL TESTING AND PROVISIONS (REPEAT FINDING) Criteria: Community Social Block Grants requires a tripartite board of directors that consist of diverse backgrounds while representing board principals. Condition: During our prior findings follow-up, we note that the Organization was not able to produce a board that was in compliance with the requirements of the tripartite board requirements. Cause: While CAPNM has made good faith efforts to recruit board members to comply with this requirement, properly filling the Flathead County government sector board seat has been a challenge. Effects: Health and Human Services could consider CAPNM out of compliance with the Community Services Block Grants requirements. Recommendation: We recommend CAPNM continues its search to fulfill the tripartite requirement associated with board representation.
Audit Finding 2024-001 The corrective action will be followed up by agency Executive Director (ED), Tracy Diaz and Board of Directors Executive Committee, Laura Burrowes, Steven Stanley and Robin Haidle, along with the assistance of the entire Board of Director s (BOD). CAPNM has attempted to have a County Commissioner serve on our BOD and over the last several years they have refused. Due to this we have once again reached out to Columbia Falls, Whitefish, and Kalispell City Council members to seek representation on our board. Recently, we had a response from a Kalispell City Council member. Ryan Hunter was approved and elected to the CAPNM Board of Directors on August 21, 2025, his term began immediately. Therefore, this finding has now been resolved.
2023-001
FAC accepted this audit on September 30, 2024 — management decision was due March 30, 2025.
During our testing we found that the board of directors was not in compliance with the requirements of the tripartite board requirements. Cause: While CAPNM has made good faith efforts to recruit board members to comply with this requirement, properly filling the Flathead County government sector board seat has been a challenge. Effects: Health and Human Services could consider CAPNM out of compliance with the Community Services Block Grants requirements. Recommendation: We recommend CAPNM continues its search to fulfill the tripartite requirement associated with board representation.
Show full finding ▾Hide full finding ▴2023-001 NONCOMPLIANCE - SPECIAL TESTING AND PROVISIONS Criteria: Community Social Block Grants requires a tripartite board of directors that consist of diverse backgrounds while representing board principals. Condition: During our testing we found that the board of directors was not in compliance with the requirements of the tripartite board requirements. Cause: While CAPNM has made good faith efforts to recruit board members to comply with this requirement, properly filling the Flathead County government sector board seat has been a challenge. Effects: Health and Human Services could consider CAPNM out of compliance with the Community Services Block Grants requirements. Recommendation: We recommend CAPNM continues its search to fulfill the tripartite requirement associated with board representation.
Audit Finding 2023-001 The corrective action will be followed up by agency Executive Director (ED), Tracy Diaz and Board of Directors Executive Committee, Laura Burrowes, Steven Stanley and Robin Ha idle, along with the assistance of the entire Board of Directors (BOD). CAPNM ED and BOD will continue to reach out to all elected city and county officials within Flathead County, to either join the board or appoint an individual to serve on the BOD. CAP NM will speak directly to elected officials, send letters and place information on our web site. It is our hope to have an elected official serving on the CAPNM BOD no later than December 2024. CAPNM has attempted to have County Commissioner serve on our BOD and over the last several years they have refused. Due to this we have reached out to Columbia Falls, Whitefish, and Kalispell City Council members to seek representation on our board.
FAC accepted this audit on July 18, 2023 — management decision was due January 18, 2024.
FAC accepted this audit on August 22, 2022 — management decision was due February 22, 2023.
FAC accepted this audit on July 18, 2021 — management decision was due January 18, 2022.
FAC accepted this audit on August 31, 2020 — management decision was due March 3, 2021.
FAC accepted this audit on September 25, 2019 — management decision was due March 25, 2020.
FAC accepted this audit on August 16, 2018 — management decision was due February 16, 2019.
FAC accepted this audit on August 15, 2017 — management decision was due February 15, 2018.
Data source: This information comes from the Federal Audit Clearinghouse, the official repository of Single Audit data. All data is public domain. Verify this organization's audit history at fac.gov.
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