EIN: 810387265
UEI: KXSPN3E15SG3
Audited by: Douglas Wilson & Company, P.C.
Oversight agency: 10 [Department of Agriculture]
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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 18, 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 18, 2027 (173 days from today).
What is a management decision? →The Association did not provide information on the number of assessments conducted during the program period or what was provided to Nationals on what assessments were completed. Context: The Association staff responsible for the program submit the information to Nationals. Effect: The Association did not retain support on what was submitted to Nationals for the required assessments. Questioned Costs: None. Cause: The Association was informed by Nationals that they did not have to complete all the 128 assessments, but information supporting this was not produced for the audit. Staff do not have capability to retrieve what was submitted by the Circuit Riders to Nationals for the Assessments. Auditor Recommendation: We recommend the Association retain reports submitted to Nationals. Association Response: The Executive Director and Executive Assistant will coordinate with the appropriate NRWA program manager on an ongoing basis to ensure that Montana Rural Water Systems retains copies of all reports, assessments, focus stories, and other supporting documentation submitted for the Disaster Recovery Circuit Rider Program. Program staff will be required to provide the MRWS office with a copy of each required submission at the time it is submitted to NRWA. These records will be maintained in a program file and retained for future audits and program reviews. MRWS will also contact NRWA to request copies of, or written confirmation regarding, reports, assessments, and other program documentation submitted during the audit period. Any documentation received will be placed in the Association's program files.
Show full finding ▾Hide full finding ▴Special Tests and Provisions ALN 10:761: Disaster Recovery Circuit Rider Program Criteria: In the Disaster Recovery Circuit Rider Program Performance Procedures, it discusses Technical Assistance. Technical Assistance is considered any activity that may be related to assisting 2022 Presidential Declared Disaster Recovery water and wastewater system personnel. Disaster Recovery Circuit Riders are required to make a minimum of 128 assessments during the 24-month program period. The program period is February 1, 2024 through January 31, 2026. Condition: The Association did not provide information on the number of assessments conducted during the program period or what was provided to Nationals on what assessments were completed. Context: The Association staff responsible for the program submit the information to Nationals. Effect: The Association did not retain support on what was submitted to Nationals for the required assessments. Questioned Costs: None. Cause: The Association was informed by Nationals that they did not have to complete all the 128 assessments, but information supporting this was not produced for the audit. Staff do not have capability to retrieve what was submitted by the Circuit Riders to Nationals for the Assessments. Auditor Recommendation: We recommend the Association retain reports submitted to Nationals. Association Response: The Executive Director and Executive Assistant will coordinate with the appropriate NRWA program manager on an ongoing basis to ensure that Montana Rural Water Systems retains copies of all reports, assessments, focus stories, and other supporting documentation submitted for the Disaster Recovery Circuit Rider Program. Program staff will be required to provide the MRWS office with a copy of each required submission at the time it is submitted to NRWA. These records will be maintained in a program file and retained for future audits and program reviews. MRWS will also contact NRWA to request copies of, or written confirmation regarding, reports, assessments, and other program documentation submitted during the audit period. Any documentation received will be placed in the Association's program files.
The Executive Director and Executive Assistant will coordinate with the appropriate NRWA program manager on an ongoing basis to ensure that Montana Rural Water Systems retains copies of all reports, assessments, focus stories, and other supporting documentation submitted for the Disaster Recovery Circuit Rider Program. Program staff will be required to provide the MRWS office with a copy of each required submission at the time it is submitted to NRWA. These records will be maintained in a program file and retained for future audits and program reviews. MRWS will also contact NRWA to request copies of, or written confirmation regarding, reports, assessments, and other program documentation submitted during the audit period. Any documentation received will be placed in the Association's program files. Completion Date: The documentation retention process and request to NRWA for prior records will be completed by August 31, 2026. Documentation retention and coordination with NRWA will continue an ongoing basis. Tanya and I will oversee this process, remain in communication with the appropriate NRWA program managers, and make sure the required documentation is retained by Montana Rural Water Systems going forward. We will also reach out to NRWA to obtain the reports and supporting documentation identified in the findings so that those records can be placed in the Association's files. Sincerely, Ben Rigby Executive Director Montana Rural Water Systems Association, Inc.
The Association did not have what was provided to Nationals on the five Wastewater Community Assessment Reports and did not have information on if, or how many, recommendations from those reports were implemented. They also did not have information on whether the WQAS had the required UMC. Context: The Association submitted this information to Nationals. Effect: The Association did not retain support on what was submitted to Nationals for the required assessments and could not provide information that the Program Performance Procedures were followed. Questioned Costs: None. Cause: The WQAS employed by the Association submitted information directly to Nationals and no copy or information was retained by the Association. Nationals administers the UMC certification. Auditor Recommendation: We recommend the Association retain supporting documentation to demonstrate compliance with the Program Performance Procedures. Association Response: The Executive Director and Executive Assistant will coordinate with the appropriate NRWA program manager on an ongoing basis to ensure that Montana Rural Water Systems retains copies of all Wastewater Community Assessment Reports, documentation showing implementation of recommendations, focus stories, certification records, and other supporting program documentation. Program staff will be required to provide the MRWS office with a copy of each required submission at the time it is submitted to NRWA. These records will be maintained in a centralized program file and retained for future audits and program reviews. MRWS will also contact NRWA to request copies of, or written confirmation regarding, the five Wastewater Community Assessment Reports, documentation showing implementation of recommendations, certification records, and other supporting program documentation from the audit period. Any documentation received will be placed in the Association's program files.
Show full finding ▾Hide full finding ▴Special Tests and Provisions ALN 10:761: USDA Decentralized Wastewater Technical Assistance & Training Program Criteria: In the USDA Decentralized Wastewater Training and Technical Assistance Program Performance Procedures, it discusses the requirements of this program. The Water Quality Action Specialist (WQAS) is to work with communities and local decision makers and key stakeholders to complete five Wastewater Community Assessment Reports and is to implement a minimum of one recommendation from each Wastewater Community Assessment Report. The WQAS must possess a Utility Management Certification (UMC) or attain this UMC within 180 days of placement in the program. The program period is July 1, 2024 through June 30, 2025. Condition: The Association did not have what was provided to Nationals on the five Wastewater Community Assessment Reports and did not have information on if, or how many, recommendations from those reports were implemented. They also did not have information on whether the WQAS had the required UMC. Context: The Association submitted this information to Nationals. Effect: The Association did not retain support on what was submitted to Nationals for the required assessments and could not provide information that the Program Performance Procedures were followed. Questioned Costs: None. Cause: The WQAS employed by the Association submitted information directly to Nationals and no copy or information was retained by the Association. Nationals administers the UMC certification. Auditor Recommendation: We recommend the Association retain supporting documentation to demonstrate compliance with the Program Performance Procedures. Association Response: The Executive Director and Executive Assistant will coordinate with the appropriate NRWA program manager on an ongoing basis to ensure that Montana Rural Water Systems retains copies of all Wastewater Community Assessment Reports, documentation showing implementation of recommendations, focus stories, certification records, and other supporting program documentation. Program staff will be required to provide the MRWS office with a copy of each required submission at the time it is submitted to NRWA. These records will be maintained in a centralized program file and retained for future audits and program reviews. MRWS will also contact NRWA to request copies of, or written confirmation regarding, the five Wastewater Community Assessment Reports, documentation showing implementation of recommendations, certification records, and other supporting program documentation from the audit period. Any documentation received will be placed in the Association's program files.
The Executive Director and Executive Assistant will coordinate with the appropriate NRWA program manager on an ongoing basis to ensure that Montana Rural Water Systems retains copies of all Wastewater Community Assessment Reports, documentation showing implementation of recommendations, focus stories, certification records, and other supporting program documentation. Program staff will be required to provide the MRWS office with a copy of each required submission at the time it is submitted to NRWA. These records will be maintained in a centralized program file and retained for future audits and program reviews. MRWS will also contact NRWA to request copies of, or written confirmation regarding, the five Wastewater Community Assessment Reports, documentation showing implementation of recommendations, certification records, and other supporting program documentation from the audit period. Any documentation received will be placed in the Association's program files. Completion Date: The documentation retention process and request to NRWA for prior records will be completed by August 31, 2026. Documentation retention and coordination with NRWA will continue an ongoing basis. Tanya and I will oversee this process, remain in communication with the appropriate NRWA program managers, and make sure the required documentation is retained by Montana Rural Water Systems going forward. We will also reach out to NRWA to obtain the reports and supporting documentation identified in the findings so that those records can be placed in the Association's files. Sincerely, Ben Rigby Executive Director Montana Rural Water Systems Association, Inc.
FAC accepted this audit on August 25, 2025 — management decision was due February 25, 2026.
FAC accepted this audit on August 1, 2024 — management decision was due February 1, 2025.
FAC accepted this audit on August 13, 2023 — management decision was due February 13, 2024.
FAC accepted this audit on August 10, 2022 — management decision was due February 10, 2023.
Rural Utilities Service Technical Assistance and Training Grants, Wastewater; Safe Water Drinking Act; Circuit Rider Program, National Registered Apprenticeship Development Program; Source Water Protection Program
Show full finding ▾Hide full finding ▴Rural Utilities Service Technical Assistance and Training Grants, Wastewater; Safe Water Drinking Act; Circuit Rider Program, National Registered Apprenticeship Development Program; Source Water Protection Program
The contracted accountant for Montana Rural Water Systems Association, Inc. will be the primary contact person to work on the corrective action plan. The action plan is to work with the National Rural Water Association and SBA to correct the over payment within 120 days when the audit report is final.
FAC accepted this audit on August 9, 2021 — management decision was due February 9, 2022.
FAC accepted this audit on July 27, 2020 — management decision was due January 27, 2021.
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