EIN: 816001438
UEI: MDG6CDGHG1N6
Audited by: Nexus CPA Group, PLLC
Oversight agency: 21 [Department of the Treasury]
View federal awards & risk assessment →
Data as of September 2, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on April 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 October 1, 2026 (24 days from today).
What is a management decision? →FAC accepted this audit on June 4, 2025 — management decision was due December 4, 2025.
Program expenditures were not separately identified in the general ledger by grant. Questioned Costs: None. Context: The cost principles in 2 CFR part 200, subpart E (cost principles), prescribe the cost accounting requirements associated with the administration of federal awards. Direct costs are those costs that can be identified specifically with a particular final cost objective, such as a federal award, or other internally or externally funded activity, or that can be directly assigned to such activities relatively easily with a high degree of accuracy. Effect: Non-compliance with federal cost principles Cause: The county does not have internal control policies and procedures in place that allows it to comply with cost principles outlined in the Uniform Guidance. Recommendation: Program revenues and expenditures should be separately identified in the general ledger.
Show full finding ▾Hide full finding ▴2024-002 Transit Grants CFDA Title: Federal Transit Formula Grants CFDA Number:20.507 Federal Award Number: 113057, 113061,113052,113093 Federal Agency: Department of Transportation Pass-through Entity: Montana Department of Transportation, Condition: Program expenditures were not separately identified in the general ledger by grant. Questioned Costs: None. Context: The cost principles in 2 CFR part 200, subpart E (cost principles), prescribe the cost accounting requirements associated with the administration of federal awards. Direct costs are those costs that can be identified specifically with a particular final cost objective, such as a federal award, or other internally or externally funded activity, or that can be directly assigned to such activities relatively easily with a high degree of accuracy. Effect: Non-compliance with federal cost principles Cause: The county does not have internal control policies and procedures in place that allows it to comply with cost principles outlined in the Uniform Guidance. Recommendation: Program revenues and expenditures should be separately identified in the general ledger.
Finding 2024-002: Transit Grants. Federal Award Numbers: 113057, 113061, 113052, 113093 Response: Toole County on behalf of Northern Transit Interlocal will implement and set up different expenditure and revenue codes to identify the grants and the expenditure of the grant funds.
Program expenditures were not separately identified in the general ledger by grant. Questioned Costs: None. Context: The cost principles in 2 CFR part 200, subpart E (cost principles), prescribe the cost accounting requirements associated with the administration of federal awards. Direct costs are those costs that can be identified specifically with a particular final cost objective, such as a federal award, or other internally or externally funded activity, or that can be directly assigned to such activities relatively easily with a high degree of accuracy. Effect: Non-compliance with federal cost principles Cause: The county does not have internal control policies and procedures in place that allows it to comply with cost principles outlined in the Uniform Guidance. Recommendation: Program revenues and expenditures should be separately identified in the general ledger.
Show full finding ▾Hide full finding ▴2024-002 Transit Grants CFDA Title: Federal Transit Formula Grants CFDA Number:20.507 Federal Award Number: 113057, 113061,113052,113093 Federal Agency: Department of Transportation Pass-through Entity: Montana Department of Transportation, Condition: Program expenditures were not separately identified in the general ledger by grant. Questioned Costs: None. Context: The cost principles in 2 CFR part 200, subpart E (cost principles), prescribe the cost accounting requirements associated with the administration of federal awards. Direct costs are those costs that can be identified specifically with a particular final cost objective, such as a federal award, or other internally or externally funded activity, or that can be directly assigned to such activities relatively easily with a high degree of accuracy. Effect: Non-compliance with federal cost principles Cause: The county does not have internal control policies and procedures in place that allows it to comply with cost principles outlined in the Uniform Guidance. Recommendation: Program revenues and expenditures should be separately identified in the general ledger.
Finding 2024-002: Transit Grants. Federal Award Numbers: 113057, 113061, 113052, 113093 Response: Toole County on behalf of Northern Transit Interlocal will implement and set up different expenditure and revenue codes to identify the grants and the expenditure of the grant funds.
FAC accepted this audit on October 1, 2025 — management decision was due April 1, 2026.
Program expenditures were not separately identified in the general ledger by grant. Questioned Costs: None. Context: The cost principles in 2 CFR part 200, subpart E (cost principles), prescribe the cost accounting requirements associated with the administration of federal awards. Direct costs are those costs that can be identified specifically with a particular final cost objective, such as a federal award, or other internally or externally funded activity, or that can be directly assigned to such activities relatively easily with a high degree of accuracy. Effect: Non-compliance with federal cost principles Cause: The county does not have internal control policies and procedures in place that allows it to comply with cost principles outlined in the Uniform Guidance. Recommendation: Program revenues and expenditures should be separately identified in the general ledger.
Show full finding ▾Hide full finding ▴2024-002 Transit Grants CFDA Title: Federal Transit Formula Grants CFDA Number:20.507 Federal Award Number: 113057, 113061,113052,113093 Federal Agency: Department of Transportation Pass-through Entity: Montana Department of Transportation, Condition: Program expenditures were not separately identified in the general ledger by grant. Questioned Costs: None. Context: The cost principles in 2 CFR part 200, subpart E (cost principles), prescribe the cost accounting requirements associated with the administration of federal awards. Direct costs are those costs that can be identified specifically with a particular final cost objective, such as a federal award, or other internally or externally funded activity, or that can be directly assigned to such activities relatively easily with a high degree of accuracy. Effect: Non-compliance with federal cost principles Cause: The county does not have internal control policies and procedures in place that allows it to comply with cost principles outlined in the Uniform Guidance. Recommendation: Program revenues and expenditures should be separately identified in the general ledger.
Finding 2024-002: Transit Grants. Federal Award Numbers: 113057, 113061, 113052, 113093 Response: Toole County on behalf of Northern Transit Interlocal will implement and set up different expenditure and revenue codes to identify the grants and the expenditure of the grant funds.
Program expenditures were not separately identified in the general ledger by grant. Questioned Costs: None. Context: The cost principles in 2 CFR part 200, subpart E (cost principles), prescribe the cost accounting requirements associated with the administration of federal awards. Direct costs are those costs that can be identified specifically with a particular final cost objective, such as a federal award, or other internally or externally funded activity, or that can be directly assigned to such activities relatively easily with a high degree of accuracy. Effect: Non-compliance with federal cost principles Cause: The county does not have internal control policies and procedures in place that allows it to comply with cost principles outlined in the Uniform Guidance. Recommendation: Program revenues and expenditures should be separately identified in the general ledger.
Show full finding ▾Hide full finding ▴2024-002 Transit Grants CFDA Title: Federal Transit Formula Grants CFDA Number:20.507 Federal Award Number: 113057, 113061,113052,113093 Federal Agency: Department of Transportation Pass-through Entity: Montana Department of Transportation, Condition: Program expenditures were not separately identified in the general ledger by grant. Questioned Costs: None. Context: The cost principles in 2 CFR part 200, subpart E (cost principles), prescribe the cost accounting requirements associated with the administration of federal awards. Direct costs are those costs that can be identified specifically with a particular final cost objective, such as a federal award, or other internally or externally funded activity, or that can be directly assigned to such activities relatively easily with a high degree of accuracy. Effect: Non-compliance with federal cost principles Cause: The county does not have internal control policies and procedures in place that allows it to comply with cost principles outlined in the Uniform Guidance. Recommendation: Program revenues and expenditures should be separately identified in the general ledger.
Finding 2024-002: Transit Grants. Federal Award Numbers: 113057, 113061, 113052, 113093 Response: Toole County on behalf of Northern Transit Interlocal will implement and set up different expenditure and revenue codes to identify the grants and the expenditure of the grant funds.
FAC accepted this audit on June 17, 2024 — management decision was due December 17, 2024.
FAC accepted this audit on April 9, 2023 — management decision was due October 9, 2023.
FAC accepted this audit on September 7, 2022 — management decision was due March 7, 2023.
FAC accepted this audit on April 26, 2021 — management decision was due October 26, 2021.
FAC accepted this audit on April 15, 2020 — management decision was due October 15, 2020.
FAC accepted this audit on May 7, 2019 — management decision was due November 7, 2019.
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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