Lincoln County

EIN: 816001387

UEI: NMHYDSGW8FT3

Data as of August 21, 2026

Lincoln County11 audit years3 findings
11
Audit Years
3
Total Findings
0
Repeat Findings

FY 2023-06-30

Management decision deadline — for entities that funded this organization

The FAC accepted this audit on June 17, 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 December 17, 2024, which was (612 days ago).

What is a management decision? →
2023-002
Reporting

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. 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. Context: Per review of the audit compliance requirements for both the State of Montana and the Federal government. Effect: The County is late in completing their fiscal year 2023 audit. Cause: The County was unable to provide needed documentation to complete both the financial statement portion of the audit and the federal compliance testing for the audit. 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.

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Section III – Federal Award Findings and Questioned Costs 2023-002 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 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’s audit was not completed until After March 31, 2024. 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. Context: Per review of the audit compliance requirements for both the State of Montana and the Federal government. Effect: The County is late in completing their fiscal year 2023 audit. Cause: The County was unable to provide needed documentation to complete both the financial statement portion of the audit and the federal compliance testing for the audit. 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.

Corrective Action Plan

FINDING 2023-002: Late Audit Submission Response: Lincoln County will endure it will be done by the deadline for FY- 24.

About Reporting →
2023-002
Reporting

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. 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. Context: Per review of the audit compliance requirements for both the State of Montana and the Federal government. Effect: The County is late in completing their fiscal year 2023 audit. Cause: The County was unable to provide needed documentation to complete both the financial statement portion of the audit and the federal compliance testing for the audit. 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.

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Section III – Federal Award Findings and Questioned Costs 2023-002 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 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’s audit was not completed until After March 31, 2024. 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. Context: Per review of the audit compliance requirements for both the State of Montana and the Federal government. Effect: The County is late in completing their fiscal year 2023 audit. Cause: The County was unable to provide needed documentation to complete both the financial statement portion of the audit and the federal compliance testing for the audit. 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.

Corrective Action Plan

FINDING 2023-002: Late Audit Submission Response: Lincoln County will enSure it will be done by the deadline for FY- 24.

About Reporting →

FY 2016-06-30

Management decision deadline — for entities that funded this organization

The FAC accepted this audit on April 25, 2017. 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 October 25, 2017, which was (3222 days ago).

What is a management decision? →
2016-002
Other

GSA_MIGRATION

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GSA_MIGRATION

Corrective Action Plan

GSA_MIGRATION

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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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