EIN: 816001389
UEI: L8PBZF8AJQG4
Audited by: Nexus CPA Group, PLLC
Oversight agency: 20 [Department of Transportation]
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Data as of September 7, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on June 17, 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 December 17, 2026 (97 days from today).
What is a management decision? →Montana local governments with a June 30 fiscal year-end are required to submit audited financial statements to the Montana Department of Administration and the Federal Audit Clearinghouse by March 31 following year-end. The County’s fiscal year 2025 audit was not completed and submitted until after the required deadline. Context: During audit procedures, we reviewed applicable State of Montana and federal audit submission requirements and noted the fiscal year 2025 audit report was submitted after the required filing deadline. Criteria: Montana Administrative Rule 2.4.411 and the Uniform Guidance require audits to be completed and submitted within nine months following fiscal year-end. Effect: The County was not in compliance with required State and federal audit filing deadlines for fiscal year 2025. Cause: The County experienced turnover in several key financial positions during the fiscal year and audit period, which contributed to delays in completing financial reporting and audit preparation. Recommendation: We recommend the County continue strengthening financial reporting and year-end closing procedures to ensure future audits are completed and submitted timely in accordance with State and federal requirements.
Show full finding ▾Hide full finding ▴2025-002 Audit report deadline CFDA Title: Airport Improvement Program, Infrastructure Investment and Jobs Act Programs, and COVID-19 Airports Programs CFDA Number: 20.106 Federal Agency: Department of Transportation Condition: Montana local governments with a June 30 fiscal year-end are required to submit audited financial statements to the Montana Department of Administration and the Federal Audit Clearinghouse by March 31 following year-end. The County’s fiscal year 2025 audit was not completed and submitted until after the required deadline. Context: During audit procedures, we reviewed applicable State of Montana and federal audit submission requirements and noted the fiscal year 2025 audit report was submitted after the required filing deadline. Criteria: Montana Administrative Rule 2.4.411 and the Uniform Guidance require audits to be completed and submitted within nine months following fiscal year-end. Effect: The County was not in compliance with required State and federal audit filing deadlines for fiscal year 2025. Cause: The County experienced turnover in several key financial positions during the fiscal year and audit period, which contributed to delays in completing financial reporting and audit preparation. Recommendation: We recommend the County continue strengthening financial reporting and year-end closing procedures to ensure future audits are completed and submitted timely in accordance with State and federal requirements.
FINDING 2025-002: Audit report deadline Response: Finance will improve year-end reporting and closing procedures to help ensure the financial information is completed on time and future audit deadlines are met.
FAC accepted this audit on June 10, 2025 — management decision was due December 10, 2025.
FAC accepted this audit on March 21, 2024 — management decision was due September 21, 2024.
FAC accepted this audit on March 29, 2023 — management decision was due September 29, 2023.
FAC accepted this audit on May 10, 2022 — management decision was due November 10, 2022.
The County did not have in place internal controls procedures to monitor the subrecipient of the Coronavirus Relief Fund (CRF), Big Sky Resort Area District. Context: We noted the County had issued a warrant to the Big Sky Area District from the CRF and reviewed the internal control procedures to monitor the subrecipient. Criteria: Internal control procedures should be in place to adequately monitor any subrecipients of federal monies. Effect: The County internal control procedures were lacking regarding monitoring of subrecipients for the CRF. Cause: The County had not implemented adequate subrecipient monitoring internal controls. Recommendation: We recommend the County implemented internal control procedures to monitor subrecipients of any federal monies from the County. Such procedures should include: 1. A formal agreement which indicates the financial assistance number and program name and the amount of the award. 2. The agreement should also include all applicable compliance requirements of the federal award. 3. Monitoring procedures to ensure the subrecipient is in compliance with the federal requirements such as: a. Monthly, quarterly, annual financial reports b. Support for any expenditures c. Audit reports received and reviewed for noncompliance
Show full finding ▾Hide full finding ▴2020-00 1 Coronavirus Relief Fund Subrecipient Monitoring Internal Control CFDA Title: Coronavirus Relief Fund CFDA Number: 2 1.019 Federal Award Number and Year: 2020-2021 Federal Agency: U.S. Department of Treasury Pass-through Entity: Montana Office of Governor Condition: The County did not have in place internal controls procedures to monitor the subrecipient of the Coronavirus Relief Fund (CRF), Big Sky Resort Area District. Context: We noted the County had issued a warrant to the Big Sky Area District from the CRF and reviewed the internal control procedures to monitor the subrecipient. Criteria: Internal control procedures should be in place to adequately monitor any subrecipients of federal monies. Effect: The County internal control procedures were lacking regarding monitoring of subrecipients for the CRF. Cause: The County had not implemented adequate subrecipient monitoring internal controls. Recommendation: We recommend the County implemented internal control procedures to monitor subrecipients of any federal monies from the County. Such procedures should include: 1. A formal agreement which indicates the financial assistance number and program name and the amount of the award. 2. The agreement should also include all applicable compliance requirements of the federal award. 3. Monitoring procedures to ensure the subrecipient is in compliance with the federal requirements such as: a. Monthly, quarterly, annual financial reports b. Support for any expenditures c. Audit reports received and reviewed for noncompliance
CORRECTIVE ACTION PLAN FINDING 2021-001: Coronavirus Relief Fund Subrecipient Monitoring Internal Control Response: Madison County will implement internal control procedures to monitor subrecipients of any federal monies from the County. Madison County will include: 1. A formal agreement which indicates the financial assistance number and program name and the amount of the award. 2. The agreement should also include all applicable compliance requirements of the federal award. 3. Monitoring procedures to ensure the subrecipient is in compliance with the federal requirements such as: a. Monthly, quarterly, annual financial reports b. Support for any expenditures c. Audit reports received and reviewed for noncompliance
FAC accepted this audit on April 20, 2021 — management decision was due October 20, 2021.
FAC accepted this audit on March 26, 2020 — management decision was due September 26, 2020.
FAC accepted this audit on March 27, 2019 — management decision was due September 27, 2019.
FAC accepted this audit on March 27, 2018 — management decision was due September 27, 2018.
FAC accepted this audit on March 29, 2017 — management decision was due September 29, 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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