EIN: 816001269
UEI: MD9MA1227F25
Audited by: Eide Bailly
Oversight agency: 21 [Department of the Treasury]
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Data as of August 31, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on January 20, 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 July 20, 2026 (43 days ago).
What is a management decision? →During testing of reporting compliance for the CDBG program, we reviewed three quarterly PR29 Cash on Hand reports submitted to HUD. One of the three reports contained an inaccurate amount in Line 13 – Revolving Funds Received During the Reporting Period. The incorrect figure did not reflect actual program activity for the quarter, resulting in a discrepancy between reported and actual cash activity. As such, ending Cash on Hand does not agree to underlying accounting records. Additionally, we tested the annual PR26 CDBG Financial Summary Report for Program Year 2023 which was filed during the City’s current fiscal year. The City was unable to support the accuracy of the amount reported within line 5, current program income. Cause: The City’s internal review process for CDBG reporting was insufficient to detect and correct errors prior to submission. Specifically, the lack of a documented secondary review and reconciliation of source data to the PR29 and PR26 reports contributed to the inaccurate reporting within both reports. Effect: The submission of inaccurate information to HUD could lead to misinterpretation of program cash flow and compliance status. While the error was isolated, it indicates a weakness in internal controls that could result in future reporting inaccuracies, potentially impacting Federal oversight and funding decisions. Questioned Costs: None Reported Context/Sampling: A nonstatistical sample of 4 reports out of 6 were selected for Reporting testing. Repeat Finding from Prior Year: No Recommendation: We recommend the City ensure review and approval controls are in place to ensure all required reports are accurate and submitted timely. Views of Responsible Officials: Agree
Show full finding ▾Hide full finding ▴U.S. Department of Housing and Urban Development, ALN # 14.218 Community Development Block Grants/Entitlement Grants Reporting Material Weakness in Internal Control over Compliance and Material Noncompliance Criteria: The Uniform Guidance, Section 200.303 Internal Controls, requires that the non-Federal entity must establish and maintain documentation of effective internal controls over Federal awards that provide reasonable assurance that awards are being managed in compliance with Federal statutes, regulations and the terms and conditions of the Federal award. Condition: During testing of reporting compliance for the CDBG program, we reviewed three quarterly PR29 Cash on Hand reports submitted to HUD. One of the three reports contained an inaccurate amount in Line 13 – Revolving Funds Received During the Reporting Period. The incorrect figure did not reflect actual program activity for the quarter, resulting in a discrepancy between reported and actual cash activity. As such, ending Cash on Hand does not agree to underlying accounting records. Additionally, we tested the annual PR26 CDBG Financial Summary Report for Program Year 2023 which was filed during the City’s current fiscal year. The City was unable to support the accuracy of the amount reported within line 5, current program income. Cause: The City’s internal review process for CDBG reporting was insufficient to detect and correct errors prior to submission. Specifically, the lack of a documented secondary review and reconciliation of source data to the PR29 and PR26 reports contributed to the inaccurate reporting within both reports. Effect: The submission of inaccurate information to HUD could lead to misinterpretation of program cash flow and compliance status. While the error was isolated, it indicates a weakness in internal controls that could result in future reporting inaccuracies, potentially impacting Federal oversight and funding decisions. Questioned Costs: None Reported Context/Sampling: A nonstatistical sample of 4 reports out of 6 were selected for Reporting testing. Repeat Finding from Prior Year: No Recommendation: We recommend the City ensure review and approval controls are in place to ensure all required reports are accurate and submitted timely. Views of Responsible Officials: Agree
Federal Agency Name: U.S. Department of Housing and Urban Development Program Name: Community Development Block Grants/Entitlement Grants Assistance Listing Number: 14.218 Finding Summary: One of three quarterly PR29 Cash on Hand reports submitted to HUD contained an inaccurate figure for revolving funds received on Line 13, due to insufficient internal review and reconciliation. Additionally, the amount on Line 5 on the PR26 Financial Summary Report was unable to be supported. Corrective Action Plan: The City will strengthen internal controls over CDBG reporting by: • Implementing a documented secondary review process for all PR29 and PR26 reports. • Requiring reconciliation of source data to report figures prior to submission. Responsible Individual(s): Melissa Kinzler, Finance Director Tom Hazen, Grant Administrator Anticipated Completion Date: January 2026
FAC accepted this audit on December 12, 2024 — management decision was due June 12, 2025.
FAC accepted this audit on January 1, 2024 — management decision was due July 1, 2024.
FAC accepted this audit on January 2, 2023 — management decision was due July 2, 2023.
FAC accepted this audit on February 10, 2022 — management decision was due August 10, 2022.
FAC accepted this audit on January 3, 2021 — management decision was due July 3, 2021.
FAC accepted this audit on January 5, 2020 — management decision was due July 5, 2020.
FAC accepted this audit on January 6, 2019 — management decision was due July 6, 2019.
FAC accepted this audit on January 14, 2018 — management decision was due July 14, 2018.
FAC accepted this audit on January 16, 2017 — management decision was due July 16, 2017.
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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