FAC Explorer

Audit 310720

FY End
2023-06-30
Total Expended
$2.05M
Findings
2
Programs
9
Organization: Phillips County (MT)
Year: 2023 Accepted: 2024-06-28
Auditor: Denning Downey and Assoicates Cpa's

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
403700 2023-002 - - L
980142 2023-002 - - L

Programs

ALN Program Spent Major Findings
21.032 Local Assistance and Tribal Consistency Fund $1.26M Yes 1
21.027 Coronavirus State and Local Fiscal Recovery Funds $609,596 - 0
93.268 Immunization Cooperative Agreements $36,929 - 0
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $32,064 - 0
93.069 Public Health Emergency Preparedness $29,465 - 0
93.044 Special Programs for the Aging_title Iii, Part B_grants for Supportive Services and Senior Centers $26,324 - 0
93.045 Special Programs for the Aging_title Iii, Part C_nutrition Services $22,004 - 0
97.067 Homeland Security Grant Program $13,323 - 0
93.354 Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response $10,000 - 0

Contacts

Name Title Type
F1RPNCZNBJ21 Lynnel Labrie Auditee
4066542423 Robert Denning Auditor
No contacts on file

Notes to SEFA

Accounting Policies: Basis of Presentation and Significant Accounting Policies The accompanying Schedule of Expenditures of Federal Awards (SEFA) includes the federal grant activity of Phillips County, Montana. The information in this schedule is presented in accordance with the requirements Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards. Because the schedule presents only a selected portion of the operations of the County it is not intended to and does not present the financial position, changes in net position, or cash flows of the County. Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in preparation of the basic financial statements. 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, whe ein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The County has elected not to use the 10 percent de Minimis indirect cost rate as provided in Sec. 200.414 Indirect Costs under Uniform Guidance.

Finding Details

Finding 2023-002
2023-002 Audit report deadline CFDA Title: Local Assistance and Tribal Consistency Fund CFDA Number: 21.032 Federal Award Number: N/A Federal Agency: U.S Department of Treasury Pass-through Entity: N/A Condition: Montana local governments with a June 30th fiscal year end must submit their audit report to the MT Department of Administration and the Federal Clearing house by March 31st, following the fiscal year end. The County audit was not completed until May 2024. Context: Per review of the audit compliance requirements for both the State of Montana and the Federal government. Criteria: The audit for the fiscal year ended June 30th, 2022, and June 30, 2023, was due to the State and the Federal government by March 31, 2024 as required by MT Administrative Rules 2.4.411 and the Federal Uniform Guidance/A-133 rules. Effect: The County is late in completing the biennial audit for fiscal year 2022 and 2023. Cause: The County did not identify it was a federal audit until February 2024. Recommendation: We recommend the County complete their annual audits in compliance with MT Administrative Rules 2.4.411 and federal rules described in the Uniform Guidance/A-133.
Finding 2023-002
2023-002 Audit report deadline CFDA Title: Local Assistance and Tribal Consistency Fund CFDA Number: 21.032 Federal Award Number: N/A Federal Agency: U.S Department of Treasury Pass-through Entity: N/A Condition: Montana local governments with a June 30th fiscal year end must submit their audit report to the MT Department of Administration and the Federal Clearing house by March 31st, following the fiscal year end. The County audit was not completed until May 2024. Context: Per review of the audit compliance requirements for both the State of Montana and the Federal government. Criteria: The audit for the fiscal year ended June 30th, 2022, and June 30, 2023, was due to the State and the Federal government by March 31, 2024 as required by MT Administrative Rules 2.4.411 and the Federal Uniform Guidance/A-133 rules. Effect: The County is late in completing the biennial audit for fiscal year 2022 and 2023. Cause: The County did not identify it was a federal audit until February 2024. Recommendation: We recommend the County complete their annual audits in compliance with MT Administrative Rules 2.4.411 and federal rules described in the Uniform Guidance/A-133.