EIN: 933037949
UEI: CQ7JXTJA2TL9
Audited by: CARVER FLOREK & JAMES, CPAs
Oversight agency: 93 [Department of Health and Human Services]
View federal awards & risk assessment →
Data as of August 28, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on June 3, 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 3, 2026 (95 days from today).
What is a management decision? →During our testing, we found 3 instances out of 40 samples that the Organization did not follow their control policies when approving expenditures. Cause: Undetermined. Potential Effect: The Organization did not follow their policy for the approval process which could allow for funds to be expended for purposes outside of the Federal Award parameters. Recommendation: We recommend that the Organization improves their policies to ensure that members of management cannot self-approve expenditures.
Show full finding ▾Hide full finding ▴2025-001 Federal Award Approvals – Significant Deficiency Criteria: The Organization should follow their policies related to approval on program expenditures. Condition: During our testing, we found 3 instances out of 40 samples that the Organization did not follow their control policies when approving expenditures. Cause: Undetermined. Potential Effect: The Organization did not follow their policy for the approval process which could allow for funds to be expended for purposes outside of the Federal Award parameters. Recommendation: We recommend that the Organization improves their policies to ensure that members of management cannot self-approve expenditures.
Corrective Action Plan: Zero to Five Montana (ZtF) has implemented updated policies and procedures governing program expenditures to strengthen internal controls. Employees in managerial or director roles are no longer permitted to approve their own submitted expenditures. All expenditures, including purchase orders, must be approved by the next level of managerial authority. Similarly, employee timecards cannot be self-approved by individuals in managerial roles who have system access to approve time entries. The expense management and timekeeping systems have been reconfigured to prevent approvals when the approver and requestor are the same individual. Contact Person Responsible for Corrective Action: • Caitlin Jensen, Executive Director Anticipated Completion Date: May 15, 2026
FAC accepted this audit on April 17, 2025 — management decision was due October 17, 2025.
During our testing, we found 1 instance out of 11 samples that the Organization could not produce a contract with a subrecipient that establishes critical information for the monitoring procedures to be performed. Cause: Undetermined. Effect: The Organization did not follow their policy for subrecipient monitoring which could allow for funds to be expended for purposes outside of the Federal Award. Recommendation: We recommend that the Organization follows their policies related to procurement.
Show full finding ▾Hide full finding ▴2024-001 Monitoring of Funds Passed to a Subrecipient – Significant Deficiency Criteria: The Organization should follow their policies related to subrecipient monitoring. Condition: During our testing, we found 1 instance out of 11 samples that the Organization could not produce a contract with a subrecipient that establishes critical information for the monitoring procedures to be performed. Cause: Undetermined. Effect: The Organization did not follow their policy for subrecipient monitoring which could allow for funds to be expended for purposes outside of the Federal Award. Recommendation: We recommend that the Organization follows their policies related to procurement.
Finding Number 2024-001: Monitoring of Funds Passed to Subrecipient Federal Program ALN: 93.575 Corrective Action Plan: Zero to Five Montana has implemented updated policies and procedures to ensure proper execution and documentation of subrecipient contracts and payments. All contracts are now processed and signed via an electronic signing service (e.g., DocuSign) by the Executive Director, with copies securely retained. Prior to disbursing funds, subrecipients with executed contracts are set up as vendors in the expense management system. The subrecipient must complete their vendor profiles and submit tax documentation. Payments are supported by an invoice that includes payment details, expense codes, and grant assignments (if applicable), and must be reviewed and approved by the Program and Operations Directors to confirm all documentation and compliance steps are met. Staff will be trained on these procedures by April 14, 2025, and quarterly audits will be conducted to monitor adherence, with findings reported to leadership and the governing board. Contact Person Responsible for Corrective Action: Caitlin Jensen, Executive Director Anticipated Completion Date: April 14, 2025
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.
Browse other Single Audit organizations in Montana →
Track your findings and corrective action plans across audit cycles.
Start tracking findings →Monitor subrecipient audit findings and filing records.
Start monitoring →© 2026 Single Audit Intelligence. All data is public domain.
