FAC Explorer

Audit 316057

FY End
2022-06-30
Total Expended
$21.51M
Findings
4
Programs
50
Organization: Missoula County (MT)
Year: 2022 Accepted: 2024-07-26
Auditor: Maher Duessel CPAS

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
479523 2022-004 Material Weakness - M
479524 2022-003 Material Weakness - L
1055965 2022-004 Material Weakness - M
1055966 2022-003 Material Weakness - L

Programs

ALN Program Spent Major Findings
21.027 Covid-19 Coronavirus State and Local Fiscal Recovery Funds $4.91M Yes 1
93.527 Grants for New and Expanded Services Under the Health Center Program $3.68M Yes 0
93.224 Health Center Program (community Health Centers, Migrant Health Centers, Health Care for the Homeless, and Public Housing Primary Care) $1.87M Yes 0
20.933 National Infrastructure Investments $1.75M Yes 0
93.268 Immunization Cooperative Agreements $1.16M - 0
21.019 Covid-19 Coronavirus Relief Fund $1.15M Yes 0
97.047 Bric: Building Resilent Infrastructure and Communities $832,156 Yes 1
97.036 Covid-19 Disaster Grants - Public Assistance (presidentially Declared Disasters) $732,320 Yes 0
10.557 Wic Special Supplemental Nutrition Program for Women, Infants, and Children $315,719 - 0
93.074 Hospital Preparedness Program (hpp) and Public Health Emergency Preparedness (phep) Aligned Cooperative Agreements $313,795 - 0
93.658 Foster Care_title IV-E $203,449 - 0
10.665 Schools and Roads - Grants to States $195,754 - 0
93.870 Maternal, Infant and Early Childhood Home Visiting Grant $194,356 - 0
93.665 Covid-19 Emergency Grants to Address Mental and Substance Use Disorders During Covid-19 $165,652 - 0
93.958 Block Grants for Community Mental Health Services $160,000 - 0
97.042 Emergency Management Performance Grants $146,000 - 0
16.575 Crime Victim Assistance $140,017 - 0
16.590 Grants to Encourage Arrest Policies and Enforcement of Protection Orders Program $135,490 - 0
16.589 Rural Domestic Violence, Dating Violence, Sexual Assault, and Stalking Assistance Program $129,152 - 0
90.404 Hava Election Security Grants $100,315 - 0
97.067 Homeland Security Grant Program $85,322 - 0
66.818 Brownfields Multipurpose, Assessment, Revolving Loan Fund, and Cleanup Cooperative Agreements $85,088 - 0
93.276 Drug-Free Communities Support Program Grants $84,503 - 0
93.994 Maternal and Child Health Services Block Grant to the States $68,120 - 0
66.001 Air Pollution Control Program Support $63,332 - 0
93.898 Cancer Prevention and Control Programs for State, Territorial and Tribal Organizations $62,317 - 0
20.600 State and Community Highway Safety $62,129 - 0
14.267 Continuum of Care Program $60,114 - 0
16.034 Covid-19 Coronavirus Emergency Supplemental Funding Program $50,000 - 0
93.977 Sexually Transmitted Diseases (std) Prevention and Control Grants $36,212 - 0
95.001 High Intensity Drug Trafficking Areas Program $33,771 - 0
16.588 Violence Against Women Formula Grants $30,542 - 0
16.582 Crime Victim Assistance/discretionary Grants $27,584 - 0
10.558 Child and Adult Care Food Program $27,557 - 0
14.228 Community Development Block Grants/state's Program and Non-Entitlement Grants in Hawaii $24,280 - 0
10.664 Cooperative Forestry Assistance $22,927 - 0
20.616 National Priority Safety Programs $22,167 - 0
16.585 Treatment Court Discretionary Grant Program $19,413 - 0
12.121 Montana, Nevada, New Mexico, Utah, Idaho, & Wyoming Environmental Infrastructure (section 595) - Arra $19,000 - 0
93.576 Refugee and Entrant Assistance_discretionary Grants $18,677 - 0
16.548 Delinquency Prevention Program $15,196 - 0
16.738 Edward Byrne Memorial Justice Assistance Grant Program $14,676 - 0
93.136 Injury Prevention and Control Research and State and Community Based Programs $10,000 - 0
16.838 Comprehensive Opioid, Stimulant, and Other Substances Use Program $7,436 - 0
14.218 Covid-19 Community Development Block Grants/entitlement Grants $5,736 - 0
14.228 Covid-19 Community Development Block Grants/state's Program and Non-Entitlement Grants in Hawaii $4,285 - 0
93.426 The National Cardiovascular Health Program $3,748 - 0
20.608 Minimum Penalties for Repeat Offenders for Driving While Intoxicated $1,300 - 0
10.572 Wic Farmers' Market Nutrition Program (fmnp) $607 - 0
93.435 The Innovative Cardiovascular Health Program $330 - 0

Contacts

Name Title Type
Q6BNN4XM3LR5 David Wall Auditee
4067215700 Timothy J. Morgus Auditor
No contacts on file

Notes to SEFA

Title: Basis of Presentation Accounting Policies: Expenditures reported on the Schedule are reported on the cash basis of accounting. Accordingly, federal expenditures are recognized when a warrant is issued rather than when the obligation is incurred. 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 to not use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance. The accompanying schedule of expenditures of federal awards (Schedule) includes the federal award activity of Missoula County, Montana (County) 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 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 County, it is not intended to and does not present the financial position, changes in net position, or cash flows of the County. Component Units The County’s financial statements include the operations of the Missoula Aging Services and the Partnership Health Center, which expended $2,745,064 and $8,445,703, respectively, in federal awards, which are not included in the accompanying Schedule for the year ended June 30, 2022. This Schedule does not include the expenditures of the component units because they each completed a separate audit in accordance with the Uniform Guidance.
Title: Schools and Roads - Grants to States Accounting Policies: Expenditures reported on the Schedule are reported on the cash basis of accounting. Accordingly, federal expenditures are recognized when a warrant is issued rather than when the obligation is incurred. 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 to not use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance. The accompanying schedule reports only the portion of the annual Schools and Roads – Grants to States (ALN 10.665) award that is allocated to the County. The County received an additional $195,754 that was allocated directly to area schools. Since the County has no oversight responsibilities, this amount is not included in this Schedule.

Finding Details

Finding 2022-004
Finding 2022-004 – Subrecipient Monitoring U.S. Department of Homeland Security Montana Department of Disaster and Emergency Services BRIC: Building Resilient Infrastructure and Communities – ALN 97.047 Subrecipient Monitoring Condition: There is no internal control system to perform subrecipient monitoring. The County has one subrecipient under this award and the total subaward is $832,156. The County did not comply with the subrecipient monitor requirements including: identify the award and applicable requirements to the subrecipient, evaluate the subrecipient’s risk of noncompliance for purpose of determining the appropriate subrecipient monitoring, and monitor the subrecipient. Criteria: In accordance with 2 CFR 200.332,a pass-through entity (PTE) must: 1) clearly identify to the subrecipient the award and applicable requirements, 2) evaluate each subrecipient’s risk of noncompliance for purposes of determining the appropriate subrecipient monitoring related to the subaward, and 3) monitor the activities of the subrecipient as necessary to ensure that the subaward is used for authorized purposes, complies with the terms and conditions of the subaward, and achieves performance goals. In addition to procedures identified as necessary based upon the evaluation of the subrecipient risk or subrecipient monitoring, activities must include: a) reviewing financial and programmatic reports required by the PTE, b) following-up and ensuring the subrecipient takes timely and appropriate action on all deficiencies pertaining to the federal awards provided to the subrecipient from the PTE detected through audits, on-site reviews, and other means and c) issuing a management decision for audit findings pertaining to the federal award provided to the subrecipient from the PTE. Cause: The County does not have formal policies in place for subrecipient monitoring. Effect: A failure to perform subrecipient monitoring could result in noncompliance with federal statutes, regulations, and the terms and conditions of the subaward, as well as adjustments to the County’s own records. Questioned Costs: Unknown Identification as a Repeat Finding: This is not a repeat finding from the prior audit. Recommendation: The County should adopt formal policies and procedures for subrecipient monitoring in accordance with the Uniform Guidance. Views of Responsible Officials and Planned Corrective Actions: Management agrees with the finding. See separate corrective action plan.
Finding 2022-003
Finding 2022-003 – Reporting U.S. Department of Treasury COVID-19 Coronavirus State and Local Fiscal Recovery Funds (CSLFRF) – ALN 21.027 Reporting Condition: The internal control system to ensure that the Project and Expenditure Report submitted to Treasury was accurate was not operating effectively. The County reported total expenditures on the Quarter 2 2022 Project and Expenditure Report of $4,196,958 and reported expenditures on the schedule of expenditures of federal awards of $4,909,868. Criteria: Quarterly reports are required to be accurate and include all activity of the reporting period, supported by the applicable accounting records, and fairly presented in accordance with Treasury requirements. The reports are to include the current period expenditures, as well as the cumulative expenditures related to the projects. Cause: Internal controls in place to ensure that the quarterly reports were completed accurately were not adequate. Effect: The quarterly reports submitted to Treasury do not contain information supported by the accounting records of the County. Questioned Costs: Unknown. Identification as a Repeat Finding: This is not a repeat finding from the prior audit. Recommendation: We recommend the County implement a procedure to ensure that all required quarterly reports are completed accurately, and verify that the expenditures agree to the amounts reported in the general ledger and schedule of expenditures of federal awards. In addition, we recommend that the County ensure proper correction of previously submitted reports. Views of Responsible Officials and Planned Corrective Actions: Management agrees with this finding. See separate Corrective Action Plan.
Finding 2022-004
Finding 2022-004 – Subrecipient Monitoring U.S. Department of Homeland Security Montana Department of Disaster and Emergency Services BRIC: Building Resilient Infrastructure and Communities – ALN 97.047 Subrecipient Monitoring Condition: There is no internal control system to perform subrecipient monitoring. The County has one subrecipient under this award and the total subaward is $832,156. The County did not comply with the subrecipient monitor requirements including: identify the award and applicable requirements to the subrecipient, evaluate the subrecipient’s risk of noncompliance for purpose of determining the appropriate subrecipient monitoring, and monitor the subrecipient. Criteria: In accordance with 2 CFR 200.332,a pass-through entity (PTE) must: 1) clearly identify to the subrecipient the award and applicable requirements, 2) evaluate each subrecipient’s risk of noncompliance for purposes of determining the appropriate subrecipient monitoring related to the subaward, and 3) monitor the activities of the subrecipient as necessary to ensure that the subaward is used for authorized purposes, complies with the terms and conditions of the subaward, and achieves performance goals. In addition to procedures identified as necessary based upon the evaluation of the subrecipient risk or subrecipient monitoring, activities must include: a) reviewing financial and programmatic reports required by the PTE, b) following-up and ensuring the subrecipient takes timely and appropriate action on all deficiencies pertaining to the federal awards provided to the subrecipient from the PTE detected through audits, on-site reviews, and other means and c) issuing a management decision for audit findings pertaining to the federal award provided to the subrecipient from the PTE. Cause: The County does not have formal policies in place for subrecipient monitoring. Effect: A failure to perform subrecipient monitoring could result in noncompliance with federal statutes, regulations, and the terms and conditions of the subaward, as well as adjustments to the County’s own records. Questioned Costs: Unknown Identification as a Repeat Finding: This is not a repeat finding from the prior audit. Recommendation: The County should adopt formal policies and procedures for subrecipient monitoring in accordance with the Uniform Guidance. Views of Responsible Officials and Planned Corrective Actions: Management agrees with the finding. See separate corrective action plan.
Finding 2022-003
Finding 2022-003 – Reporting U.S. Department of Treasury COVID-19 Coronavirus State and Local Fiscal Recovery Funds (CSLFRF) – ALN 21.027 Reporting Condition: The internal control system to ensure that the Project and Expenditure Report submitted to Treasury was accurate was not operating effectively. The County reported total expenditures on the Quarter 2 2022 Project and Expenditure Report of $4,196,958 and reported expenditures on the schedule of expenditures of federal awards of $4,909,868. Criteria: Quarterly reports are required to be accurate and include all activity of the reporting period, supported by the applicable accounting records, and fairly presented in accordance with Treasury requirements. The reports are to include the current period expenditures, as well as the cumulative expenditures related to the projects. Cause: Internal controls in place to ensure that the quarterly reports were completed accurately were not adequate. Effect: The quarterly reports submitted to Treasury do not contain information supported by the accounting records of the County. Questioned Costs: Unknown. Identification as a Repeat Finding: This is not a repeat finding from the prior audit. Recommendation: We recommend the County implement a procedure to ensure that all required quarterly reports are completed accurately, and verify that the expenditures agree to the amounts reported in the general ledger and schedule of expenditures of federal awards. In addition, we recommend that the County ensure proper correction of previously submitted reports. Views of Responsible Officials and Planned Corrective Actions: Management agrees with this finding. See separate Corrective Action Plan.