EIN: 816001379
UEI: J2FLK8DQM737
Data as of August 22, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on July 15, 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 January 15, 2025 (584 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’s audit 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 the fiscal year ended June 30, 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 2023 audit. Cause: The original contract with the County was for a non-federal audit. It was subsequently found in February 2024 that they would actually be a federal audit as they expended more than $750,000 in federal assistance. Due to the time constraints of when this was discovered, there was not sufficient time to complete the audit but March 31, 2024. 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 ▴2023-004 Late Audit Submission CFDA Title: Coronavirus State and Local Fiscal Recovery Funds / Local Assistance and Tribal Consistency Fund CFDA Number: 21.027 / 21.032 Federal Agency: United State Department of the Treasury Pass-through Entity: NA 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’s audit 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 the fiscal year ended June 30, 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 2023 audit. Cause: The original contract with the County was for a non-federal audit. It was subsequently found in February 2024 that they would actually be a federal audit as they expended more than $750,000 in federal assistance. Due to the time constraints of when this was discovered, there was not sufficient time to complete the audit but March 31, 2024. 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 2023-004: Late Audit Submission The County will complete our annual audits in a timely fashion as to not exceed federal regulations.
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