FAC Explorer

Audit 315102

FY End
2023-06-30
Total Expended
$2.42M
Findings
4
Programs
8
Organization: Judith Basin County (MT)
Year: 2023 Accepted: 2024-07-15
Auditor: Denning Downey and Associates Cpa's

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
478411 2023-004 Material Weakness - L
478412 2023-004 Material Weakness - L
1054853 2023-004 Material Weakness - L
1054854 2023-004 Material Weakness - L

Programs

ALN Program Spent Major Findings
20.106 Airport Improvement Program $948,895 - 0
21.032 Local Assistance and Tribal Consistency Fund $613,200 Yes 1
21.027 Coronavirus State and Local Fiscal Recovery Funds $396,769 Yes 1
10.665 Schools and Roads - Grants to States $153,813 - 0
93.069 Public Health Emergency Preparedness $102,318 - 0
93.084 Prevention of Disease, Disability, and Death by Infectious Diseases $86,763 - 0
93.399 Cancer Control $81,772 - 0
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $32,149 - 0

Contacts

Name Title Type
J2FLK8DQM737 Amanda Kelly Auditee
4065662277 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 Judith Basin 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, wherein 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 2023-004
2023-004 Late Audit Submission CFDA Title: Coronavirus State and Local Fiscal Recovery Funds / Local Assistance and Tribal Consistency Fund CFDA Number: 21.027 / 21.032 Federal Agency: United State Department of the Treasury Pass-through Entity: NA 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’s audit was not completed until After March 31, 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 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 their fiscal year 2023 audit. Cause: The original contract with the County was for a non-federal audit. It was subsequently found in February 2024 that they would actually be a federal audit as they expended more than $750,000 in federal assistance. Due to the time constraints of when this was discovered, there was not sufficient time to complete the audit but March 31, 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 2023-004
2023-004 Late Audit Submission CFDA Title: Coronavirus State and Local Fiscal Recovery Funds / Local Assistance and Tribal Consistency Fund CFDA Number: 21.027 / 21.032 Federal Agency: United State Department of the Treasury Pass-through Entity: NA 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’s audit was not completed until After March 31, 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 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 their fiscal year 2023 audit. Cause: The original contract with the County was for a non-federal audit. It was subsequently found in February 2024 that they would actually be a federal audit as they expended more than $750,000 in federal assistance. Due to the time constraints of when this was discovered, there was not sufficient time to complete the audit but March 31, 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 2023-004
2023-004 Late Audit Submission CFDA Title: Coronavirus State and Local Fiscal Recovery Funds / Local Assistance and Tribal Consistency Fund CFDA Number: 21.027 / 21.032 Federal Agency: United State Department of the Treasury Pass-through Entity: NA 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’s audit was not completed until After March 31, 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 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 their fiscal year 2023 audit. Cause: The original contract with the County was for a non-federal audit. It was subsequently found in February 2024 that they would actually be a federal audit as they expended more than $750,000 in federal assistance. Due to the time constraints of when this was discovered, there was not sufficient time to complete the audit but March 31, 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 2023-004
2023-004 Late Audit Submission CFDA Title: Coronavirus State and Local Fiscal Recovery Funds / Local Assistance and Tribal Consistency Fund CFDA Number: 21.027 / 21.032 Federal Agency: United State Department of the Treasury Pass-through Entity: NA 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’s audit was not completed until After March 31, 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 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 their fiscal year 2023 audit. Cause: The original contract with the County was for a non-federal audit. It was subsequently found in February 2024 that they would actually be a federal audit as they expended more than $750,000 in federal assistance. Due to the time constraints of when this was discovered, there was not sufficient time to complete the audit but March 31, 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.