EIN: 816001372
UEI: U2VNFE791BJ3
Audited by: DONALD NOLAN DAVIES, P.C., CPA
Oversight agency: 21 [Department of the Treasury]
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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 February 11, 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 August 11, 2026 (18 days ago).
What is a management decision? →The County receives Title III funding from the Schools and Roads - Grants to States program. The County did not: a) properly notice the proposed use of the funds and b) submit a proposal to the Resource Advisory Committee (RAC) prior to using the funds for fiscal year 2024 expenditures. Criteria: A county can use Title III County funds only after a 45 day public comment period, at the beginning of which the participating county must: a) Publish in any publications of local record a proposal that describes the proposed use of the county funds; and b) Submit the proposal to any RAC established for the participating county. Cause: The County did notice up the annual budget hearings with a 30 day notice, thus, the County considered that notice to be sufficient for the planned expenditures. The submitting of a proposal to the RAC was not a normal part of the annual budget process so it was missed during the budget hearing process. The County did email the Forest Service RAC with what the County planned to do with the funds and they did receive back an email response that the RAC felt the planned expense was applicable. Effect: The County was out of compliance with the Uniform Guidance regulations. Recommendation: I recommend that management develop a checklist for Title III funds that will include that requirements for Publications and submitting the proposal to the RAC about planned expenditures.
Show full finding ▾Hide full finding ▴Condition: The County receives Title III funding from the Schools and Roads - Grants to States program. The County did not: a) properly notice the proposed use of the funds and b) submit a proposal to the Resource Advisory Committee (RAC) prior to using the funds for fiscal year 2024 expenditures. Criteria: A county can use Title III County funds only after a 45 day public comment period, at the beginning of which the participating county must: a) Publish in any publications of local record a proposal that describes the proposed use of the county funds; and b) Submit the proposal to any RAC established for the participating county. Cause: The County did notice up the annual budget hearings with a 30 day notice, thus, the County considered that notice to be sufficient for the planned expenditures. The submitting of a proposal to the RAC was not a normal part of the annual budget process so it was missed during the budget hearing process. The County did email the Forest Service RAC with what the County planned to do with the funds and they did receive back an email response that the RAC felt the planned expense was applicable. Effect: The County was out of compliance with the Uniform Guidance regulations. Recommendation: I recommend that management develop a checklist for Title III funds that will include that requirements for Publications and submitting the proposal to the RAC about planned expenditures.
Regarding the Title III funds, Granite County used the annual public hearing process (per state statute) give public notice, and received permission to use these funds by the RAC liason with the Forest Supervisor of the Deer Lodge Beaverhead National Forest as RAC is not currently functioning. Wile the 45 day notice period was not met (30 day notice given), this was harmless error. There was not legal error in gaoing permission from the Forest Supervisor as RAC is only advisory to the Forest Supervisor, who makes the final determination. Granite County, in the future, will comply with the 45 day notice requirement.
FAC accepted this audit on October 16, 2024 — management decision was due April 16, 2025.
FAC accepted this audit on January 26, 2024 — management decision was due July 26, 2024.
FAC accepted this audit on December 13, 2022 — management decision was due June 13, 2023.
FAC accepted this audit on March 26, 2017 — management decision was due September 26, 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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