EIN: 816001417
UEI: V2MHYDDRNGW5
Audited by: Doyle & Associates, P.C.
Oversight agency: 21 [Department of the Treasury]
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Data as of September 2, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on March 26, 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 September 26, 2026 (23 days from today).
What is a management decision? →FAC accepted this audit on November 13, 2025 — management decision was due May 13, 2026.
FAC accepted this audit on April 17, 2025 — management decision was due October 17, 2025.
FAC accepted this audit on August 6, 2024 — management decision was due February 6, 2025.
FAC accepted this audit on September 17, 2023 — management decision was due March 17, 2024.
FAC accepted this audit on March 1, 2022 — management decision was due September 1, 2022.
The County was subject to a single audit for the fiscal year ended June 30, 2020. Uniform Guidance requires the single audit to be complete and the data collection form and audit reporting package submitted to the Federal Audit Clearinghouse the earlier of 30 calendar days after receipt of the auditor?s reports or nine months after the end of the audit period. Due to the COVID-19 pandemic the Office of Management and Budget extended the deadline six months for audits with deadlines of March 30, 2021. Therefore the audit submission deadline was September 30, 2021 and the audit report had not been submitted by the extended deadline. Criteria: Uniform Guidance regulations, 2 CFR Section 200.512, require the audit be complete and the data collection form and reporting package submitted to the Federal Audit Clearinghouse with the earlier of 30 days after receipt of the auditor?s reports or nine months after the end of the audit period. Due to the COVID-19 pandemic the audit deadline was extended six months. Cause: Due to the ongoing COVID-19 pandemic, various Federal and State funding opportunities have become available to the County, such as the Coronavirus Aid Relief and Economic Security Act (CARES) and the American Rescue Plan Act (ARPA) as well as other COVID related state programs. These programs have significant compliance requirements and the County?s Finance Department has only three employees who oversee compliance with federal and state programs as well as account for a budget exceeding $60 million. Management needed additional time to prepare for the audit and prepare the financial statements in accordance with Generally Accepted Accounting Principles (GAAP) due to the added duties of ensuring the County?s compliance with new federal and state grant requirements. Effect: The County was out of compliance with Uniform Guidance regulations, 2 CFR Section 200.512. Recommendation: We continue to commend management on taking the time necessary to ensure care and due diligence in performing the County?s financial close and reporting and compliance over federal and state grant awards. We continue to recommend that interim audit procedures be performed prior to financial close and that management work closely with auditors to ensure timely submission of the audit report in the future.
Show full finding ▾Hide full finding ▴Condition: The County was subject to a single audit for the fiscal year ended June 30, 2020. Uniform Guidance requires the single audit to be complete and the data collection form and audit reporting package submitted to the Federal Audit Clearinghouse the earlier of 30 calendar days after receipt of the auditor?s reports or nine months after the end of the audit period. Due to the COVID-19 pandemic the Office of Management and Budget extended the deadline six months for audits with deadlines of March 30, 2021. Therefore the audit submission deadline was September 30, 2021 and the audit report had not been submitted by the extended deadline. Criteria: Uniform Guidance regulations, 2 CFR Section 200.512, require the audit be complete and the data collection form and reporting package submitted to the Federal Audit Clearinghouse with the earlier of 30 days after receipt of the auditor?s reports or nine months after the end of the audit period. Due to the COVID-19 pandemic the audit deadline was extended six months. Cause: Due to the ongoing COVID-19 pandemic, various Federal and State funding opportunities have become available to the County, such as the Coronavirus Aid Relief and Economic Security Act (CARES) and the American Rescue Plan Act (ARPA) as well as other COVID related state programs. These programs have significant compliance requirements and the County?s Finance Department has only three employees who oversee compliance with federal and state programs as well as account for a budget exceeding $60 million. Management needed additional time to prepare for the audit and prepare the financial statements in accordance with Generally Accepted Accounting Principles (GAAP) due to the added duties of ensuring the County?s compliance with new federal and state grant requirements. Effect: The County was out of compliance with Uniform Guidance regulations, 2 CFR Section 200.512. Recommendation: We continue to commend management on taking the time necessary to ensure care and due diligence in performing the County?s financial close and reporting and compliance over federal and state grant awards. We continue to recommend that interim audit procedures be performed prior to financial close and that management work closely with auditors to ensure timely submission of the audit report in the future.
The Finance Department continues to operate with three employees as we have done for the past 20 years. Before the COVID-1 9 pandemic, this was manageable when the budget was approximately y $40-50 million in the past few years. Due to the ongoing pandem ic, various Federal and State funding opportunities have occurred such as the Coronavirus Aid, Relief and Economic Security Act (CARES) and the American Rescue Plan Act (ARPA) as well as State programs such as the minimum allocation grants wi th the Montana Department of Natural Resources and Conservation (DNRC). With the ad vent of these programs and the hefty amount of compliance related to them, the Finance Department is overseeing a budget that exceeds $60 mill ion, and this is done with the same three employees. The amount of work tasked on the Finance Department can be at times overwhelming, but we are fortunate to have an outstanding Finance staff that is able to keep their "heads above water" so that we can still con tend with the County's daily operations. We had the FY 2020 audit all packaged and read y to go as of June 2021 in the hopes that it would be finished timely, but we understand that you have had many constraints on your time as well with not only a staff shortage, but also with the effects of COVID-19.
2019-001
FAC accepted this audit on June 16, 2021 — management decision was due December 16, 2021.
The County was subject to a single audit for the fiscal year ended June 30, 2019. Uniform Guidance requires the single audit to be complete and the data collection form and audit reporting package submitted to the Federal Audit Clearinghouse the earlier of 30 calendar days after receipt of the auditor?s reports or nine months after the end of the audit period. Due to the COVID-19 pandemic the Office of Management and Budget extended the deadline six months for audits with deadlines of March 30, 2020. Therefore the audit submission deadline was September 30, 2020 and the audit report had not been submitted by the extended deadline.Criteria: Uniform Guidance regulations, 2 CFR Section 200.512, require the audit be complete and the data collection form and reporting package submitted to the Federal Audit Clearinghouse with the earlier of 30 days after receipt of the auditor?s reports or nine months after the end of the audit period. Due to the COVID-19 pandemic the audit deadline was extended six months.Cause: Management has established a well-defined process for financial close and reporting. This process takes time and due to implementation of new accounting principles as well as the loss of a key employee of the Finance/Human Resources Department there was a delay of other critical duties, such as financial close and reporting. However, management performed their due diligence to ensure the financial close and reporting function was complete. The COVID-19 pandemic also caused delays for the auditor resulting in staff shortages and firm closure due to illness and exposure to the COVID-19 virus. In addition, the County?s accounting staff was faced with additional challenges associated with changes in financial accounting staff?s duties associated with compliance and accounting for additional grant funding associated with COVID-19.Effect: The County was out of compliance with Uniform Guidance regulations, 2 CFR Section 200.512.Recommendation: We want to commend management on taking the time necessary to ensure new accounting principles are implemented and the care and due diligence in performing the County?s financial close and reporting. We continue to recommend that interim audit procedures be performed prior to financial close and that management work closely with auditors to ensure timely submission of the audit report in the future.
Show full finding ▾Hide full finding ▴2019-001 ? LATE REPORT SUBMISSIONCondition: The County was subject to a single audit for the fiscal year ended June 30, 2019. Uniform Guidance requires the single audit to be complete and the data collection form and audit reporting package submitted to the Federal Audit Clearinghouse the earlier of 30 calendar days after receipt of the auditor?s reports or nine months after the end of the audit period. Due to the COVID-19 pandemic the Office of Management and Budget extended the deadline six months for audits with deadlines of March 30, 2020. Therefore the audit submission deadline was September 30, 2020 and the audit report had not been submitted by the extended deadline.Criteria: Uniform Guidance regulations, 2 CFR Section 200.512, require the audit be complete and the data collection form and reporting package submitted to the Federal Audit Clearinghouse with the earlier of 30 days after receipt of the auditor?s reports or nine months after the end of the audit period. Due to the COVID-19 pandemic the audit deadline was extended six months.Cause: Management has established a well-defined process for financial close and reporting. This process takes time and due to implementation of new accounting principles as well as the loss of a key employee of the Finance/Human Resources Department there was a delay of other critical duties, such as financial close and reporting. However, management performed their due diligence to ensure the financial close and reporting function was complete. The COVID-19 pandemic also caused delays for the auditor resulting in staff shortages and firm closure due to illness and exposure to the COVID-19 virus. In addition, the County?s accounting staff was faced with additional challenges associated with changes in financial accounting staff?s duties associated with compliance and accounting for additional grant funding associated with COVID-19.Effect: The County was out of compliance with Uniform Guidance regulations, 2 CFR Section 200.512.Recommendation: We want to commend management on taking the time necessary to ensure new accounting principles are implemented and the care and due diligence in performing the County?s financial close and reporting. We continue to recommend that interim audit procedures be performed prior to financial close and that management work closely with auditors to ensure timely submission of the audit report in the future.
The Finance/Human Resources Department experienced the sudden rel ease of a key employee in June 2019 who had been with the County for 10 years. As a result, a large amount of time by Finance Department employees was allocated to cover the duties of the released employee's position which resulted in a delay in the performance of other critical duties, such as preparation of requested schedules for the auditor. The Finance/Human Resources Department has a total of five employees, so losing 20% of our workforce (and for such an extended period of time) put additional strain on our time to just keep up with daily operations. The position was finally filled in mid-October 2019 with the key employee starting on November 4, 2019, but that person left employment with the County by June 2020 so we were back in the same position. Add the COVID-19 global pandemic into the mix and the extreme amount of work tasked on the Finance Department with the CARES Act. Needless to say, we are fortunate to have an outstanding Finance staff that was able to keep their "heads above water" so that we could continue daily operations. In March 2021, we hired the key employee position again, with what we believe is a good fit for Ravalli County. We have the FY 2020 audit all packaged and ready to go so you can finish the FY 2020 audit timely.
2018-001
FAC accepted this audit on October 17, 2019 — management decision was due April 17, 2020.
GSA_MIGRATION
Show full finding ▾Hide full finding ▴FAC accepted this audit on November 2, 2017 — management decision was due May 2, 2018.
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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