EIN: 816001412
UEI: XCF3L76XYLN7
Data as of August 27, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on July 1, 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 January 1, 2027 (127 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 was not aware until near completion of the annual financial report process that a federal single audit was required for fiscal year 2025. Due to the timing of this determination and existing audit scheduling commitments related to other federal audits, the audit could not be completed by the required filing deadline. Recommendation: We recommend the County implement procedures to evaluate federal expenditures and single audit requirements earlier in the fiscal year-end reporting process. In addition, management should communicate potential federal audit requirements with the audit firm timely to assist with scheduling and planning procedures necessary to meet required filing deadlines.
Show full finding ▾Hide full finding ▴2025-004 Audit Report Deadline CFDA Title: Airport Improvement Program 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 was not aware until near completion of the annual financial report process that a federal single audit was required for fiscal year 2025. Due to the timing of this determination and existing audit scheduling commitments related to other federal audits, the audit could not be completed by the required filing deadline. Recommendation: We recommend the County implement procedures to evaluate federal expenditures and single audit requirements earlier in the fiscal year-end reporting process. In addition, management should communicate potential federal audit requirements with the audit firm timely to assist with scheduling and planning procedures necessary to meet required filing deadlines.
FINDING 2025-004: Audit report deadline Response: Audit information will be completed and delivered to auditor in a timelier manner by Powell County Finance Officer.
FAC accepted this audit on August 12, 2018 — management decision was due February 12, 2019.
GSA_MIGRATION
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GSA_MIGRATION
2015-001
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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