EIN: 816001335
UEI: M68GDFS67YJ3
Data as of August 27, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on September 24, 2024. 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 March 24, 2025 (522 days ago).
What is a management decision? →Montana local governments with a June 30th fiscal year end must submit their audit report to the MT Department of Administration and the Federal Clearing house by March 31st, following the fiscal year end. The County audit for both fiscal year 2022 and 2023 was not completed until after March 31, 2024. Context: Per review of the audit compliance requirements for both the State of Montana and the Federal government. Criteria: The Audit for fiscal year ended June 30, 2022, was due to the State and Federal Government by March 31, 2023, as required by MT Administrative Rules 2-4-411 and the Federal Uniform Guidance/A-133 rules. The audit for the fiscal year ended June 30th, 2023, was due to the State and the Federal government by March 31, 2024, as required by MT Administrative Rules 2.4.411 and the Federal Uniform Guidance/A-133 rules. Effect: The County is late in completing their fiscal year 2022 and 2023 audit. Cause: The County was unable to provide needed documentation for auditing items for the financial statement portion of the audit as well as federal testing. Recommendation: We recommend the County complete their annual audits in compliance with MT Administrative Rules 2.4.411 and federal rules described in the Uniform Guidance/A-133.
Show full finding ▾Hide full finding ▴2022/2023-008 Audit Report Deadline CFDA Title: Coronavirus State and Local Fiscal Recovery Funds / Local Assistance and Tribal Consistency Fund CFDA Number: 21.027 / 21.032 Federal Agency: United States Department of the Treasury Pass-through Entity: N/A Condition: Montana local governments with a June 30th fiscal year end must submit their audit report to the MT Department of Administration and the Federal Clearing house by March 31st, following the fiscal year end. The County audit for both fiscal year 2022 and 2023 was not completed until after March 31, 2024. Context: Per review of the audit compliance requirements for both the State of Montana and the Federal government. Criteria: The Audit for fiscal year ended June 30, 2022, was due to the State and Federal Government by March 31, 2023, as required by MT Administrative Rules 2-4-411 and the Federal Uniform Guidance/A-133 rules. The audit for the fiscal year ended June 30th, 2023, was due to the State and the Federal government by March 31, 2024, as required by MT Administrative Rules 2.4.411 and the Federal Uniform Guidance/A-133 rules. Effect: The County is late in completing their fiscal year 2022 and 2023 audit. Cause: The County was unable to provide needed documentation for auditing items for the financial statement portion of the audit as well as federal testing. Recommendation: We recommend the County complete their annual audits in compliance with MT Administrative Rules 2.4.411 and federal rules described in the Uniform Guidance/A-133.
FINDING 2022/2023-008: Audit Report Deadline Response: This was not done because the previous Auditor did not get our 2021 Audit to us until 2024.
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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