FAC Explorer

Audit 250852

FY End
2022-06-30
Total Expended
$2.47M
Findings
4
Programs
25
Organization: Park County (MT)
Year: 2022 Accepted: 2023-03-26
Auditor: Olness & Associates PC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
212944 2022-011 - - I
212945 2022-010 - - P
789386 2022-011 - - I
789387 2022-010 - - P

Programs

ALN Program Spent Major Findings
20.509 Formula Grants for Rural Areas and Tribal Transit Program $317,890 - 0
10.665 Schools and Roads - Grants to States $294,886 Yes 0
97.067 Homeland Security Grant Program $215,025 Yes 0
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $197,386 - 0
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $80,354 - 0
10.557 Special Supplemental Nutrition Program for Women, Infants, and Children $53,541 - 0
16.710 Public Safety Partnership and Community Policing Grants $49,060 - 0
16.588 Violence Against Women Formula Grants $47,816 - 0
93.074 Hospital Preparedness Program (hpp) and Public Health Emergency Preparedness (phep) Aligned Cooperative Agreements $39,574 - 0
97.042 Emergency Management Performance Grants $37,500 - 0
21.027 Coronavirus State and Local Fiscal Recovery Funds $36,099 Yes 0
16.738 Edward Byrne Memorial Justice Assistance Grant Program $28,744 - 0
10.680 Forest Health Protection $25,667 - 0
90.401 Help America Vote Act Requirements Payments $16,582 - 0
16.034 Coronavirus Emergency Supplemental Funding Program $14,806 - 0
93.994 Maternal and Child Health Services Block Grant to the States $13,183 - 0
20.106 Airport Improvement Program $9,000 - 0
14.228 Community Development Block Grants/state's Program and Non-Entitlement Grants in Hawaii $8,401 - 0
21.019 Coronavirus Relief Fund $7,687 - 0
93.268 Immunization Cooperative Agreements $5,973 - 0
10.664 Cooperative Forestry Assistance $5,923 - 0
93.136 Injury Prevention and Control Research and State and Community Based Programs $5,000 - 0
10.578 Wic Grants to States (wgs) $3,880 - 0
93.052 National Family Caregiver Support, Title Iii, Part E $3,300 - 0
93.354 Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response $400 - 0

Contacts

Name Title Type
M31JSJMJWGE7 Erica Strickland Auditee
4062224135 Curtis D Wyss Auditor
No contacts on file

Notes to SEFA

Title: DONATED PPE Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards (the schedule) includes the federal award activity of the government under programs of the federal government for the year ended June 30, 2022. The Information in this schedule is presented in accordance with the requirements of Title 2 U.S. Code of the Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the schedule presents only a selected portion of the operations of the government, it is not intended to and does not present the financial position or changes in net position of the government.Expenditures reported on the schedule are reported on the modified accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Negative amounts shown on the schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. The estimated Fair Market Value (FMV) of donated PPE for the year ended June 30, 2022 was $2,500 (unaudited).

Finding Details

Finding 2022-011
NONCOMPLIANCE WITH PROCUREMENT, SUSPENSION & DEBARMENT REQUIREMENTS, CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS; AL No. 21.027, YEAR ENDED JUNE 30 2022 Criteria: The Coronavirus State and Local Fiscal Recovery Funds program is implemented by Treasury?s Interim Final Rule and Final Rule at 31 CFR.35. The Interim Final Rule and Final Rule states that prior to entering into subawards and contracts with award funds, recipients must verify that such contractors and subrecipients are not suspended, debarred, or otherwise excluded pursuant to 31 CFR section 19.300. Condition: The county did not verify that program recipients/participants were not suspended, debarred, or otherwise excluded from participation in the program. Cause: The county does not have a system in place that will allow full compliance with all program terms and conditions. Effect: Non-compliance with program terns and conditions. Questioned Costs: None Recommendation: Management should develop procedures that will provide reasonable assurance that procurement of goods and services are made in compliance with applicable federal regulations and other procurement requirements specific to a federal award or subaward, and that no subaward, contract, or agreement for purchase of goods or services is made with any suspended or debarred party. Views of responsible officials and planned corrective action: The government agrees with this finding and will adhere to the attached corrective action plan.
Finding 2022-010
NONCOMPLIANCE WITH SPECIAL TESTS AND PROVISIONS REQUIREMENTS, SCHOOLS AND ROADS-GRANTS TO STATES; AL No. 10.665; GRANT No. 21-CS-11011100-005, YEAR ENDED JUNE 30 2022 Criteria: The Challenge Cost Share Agreement between Park County and the USDA, Forest Service establishes conditions which must be understood and agreed to by the county too secure funding under the Schools and Roads ? Grants to States grant program. Condition: The county did not adhere to the following provisions of the Challenge Cost Share Agreement: 1. Ensure that all employees of the contractor complete the I-9 form to certify that they are eligible for lawful employment under the Immigration and Nationality Act (8 USC 1324a). 2. Prepare and submit Program Performance Reports (PPR) Cause: The county does not have a system in place that will allow full compliance with all program terms and conditions. Effect: Non-compliance with program terns and conditions. Questioned Costs: None Recommendation: The commissioners should designate a county official to become familiar with and be responsible for all program requirements. Views of responsible officials and planned corrective action: The government agrees with this finding and will adhere to the attached corrective action plan.
Finding 2022-011
NONCOMPLIANCE WITH PROCUREMENT, SUSPENSION & DEBARMENT REQUIREMENTS, CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS; AL No. 21.027, YEAR ENDED JUNE 30 2022 Criteria: The Coronavirus State and Local Fiscal Recovery Funds program is implemented by Treasury?s Interim Final Rule and Final Rule at 31 CFR.35. The Interim Final Rule and Final Rule states that prior to entering into subawards and contracts with award funds, recipients must verify that such contractors and subrecipients are not suspended, debarred, or otherwise excluded pursuant to 31 CFR section 19.300. Condition: The county did not verify that program recipients/participants were not suspended, debarred, or otherwise excluded from participation in the program. Cause: The county does not have a system in place that will allow full compliance with all program terms and conditions. Effect: Non-compliance with program terns and conditions. Questioned Costs: None Recommendation: Management should develop procedures that will provide reasonable assurance that procurement of goods and services are made in compliance with applicable federal regulations and other procurement requirements specific to a federal award or subaward, and that no subaward, contract, or agreement for purchase of goods or services is made with any suspended or debarred party. Views of responsible officials and planned corrective action: The government agrees with this finding and will adhere to the attached corrective action plan.
Finding 2022-010
NONCOMPLIANCE WITH SPECIAL TESTS AND PROVISIONS REQUIREMENTS, SCHOOLS AND ROADS-GRANTS TO STATES; AL No. 10.665; GRANT No. 21-CS-11011100-005, YEAR ENDED JUNE 30 2022 Criteria: The Challenge Cost Share Agreement between Park County and the USDA, Forest Service establishes conditions which must be understood and agreed to by the county too secure funding under the Schools and Roads ? Grants to States grant program. Condition: The county did not adhere to the following provisions of the Challenge Cost Share Agreement: 1. Ensure that all employees of the contractor complete the I-9 form to certify that they are eligible for lawful employment under the Immigration and Nationality Act (8 USC 1324a). 2. Prepare and submit Program Performance Reports (PPR) Cause: The county does not have a system in place that will allow full compliance with all program terms and conditions. Effect: Non-compliance with program terns and conditions. Questioned Costs: None Recommendation: The commissioners should designate a county official to become familiar with and be responsible for all program requirements. Views of responsible officials and planned corrective action: The government agrees with this finding and will adhere to the attached corrective action plan.