Phillips County

2023-002 Audit report deadline CFDA Title: Local Assistance and Tribal Consistency Fund CFDA Number: 21.032 Federal Award Number: N/A Federal Agency: U.S Department of 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 was not completed until May 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 30th, 2022, and 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 the biennial audit for fiscal year 2022 and 2023. Cause: The County did not identify it was a federal audit until February 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 2023-002: Audit Report Deadline Response: The Commission and Clerk & Recorder will work to contact Denning, Downey and Associates several times throughout the year to make sure they are on the list to have a Federal Audit completed if one is needed in the future. It was believed this was already done with the auditor was on-site for a visit but the contract was not in place as believed.