FAC Explorer

Audit 316058

FY End
2023-06-30
Total Expended
$29.12M
Findings
4
Programs
62
Organization: Missoula County (MT)
Year: 2023 Accepted: 2024-07-26
Auditor: Maher Duessel CPAS

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
479525 2023-003 Material Weakness Yes L
479526 2023-003 Material Weakness Yes L
1055967 2023-003 Material Weakness Yes L
1055968 2023-003 Material Weakness Yes L

Programs

ALN Program Spent Major Findings
20.933 National Infrastructure Investments $10.51M Yes 0
21.027 Covid-19 Coronavirus State and Local Fiscal Recovery Funds $4.17M Yes 1
97.036 Covid-19 Disaster Grants - Public Assistance (presidentially Declared Disasters) $1.78M - 0
93.527 Grants for New and Expanded Services Under the Health Center Program $803,708 - 0
12.121 Montana, Nevada, New Mexico, Utah, Idaho, & Wyoming Environmental Infrastructure (section 595) - Arra $589,038 - 0
97.047 Bric: Building Resilient Infrastructure and Communities $367,844 - 0
21.019 Covid-19 Coronavirus Relief Fund $274,236 - 0
16.589 Rural Domestic Violence, Dating Violence, Sexual Assault, and Stalking Assistance Program $254,068 - 0
93.870 Maternal, Infant and Early Childhood Home Visiting Grant $213,607 - 0
14.228 Community Development Block Grants/state's Program and Non-Entitlement Grants in Hawaii $205,486 - 0
97.039 Hazard Mitigation Grant $201,518 - 0
93.658 Foster Care_title IV-E $196,854 - 0
16.575 Crime Victim Assistance $175,955 - 0
93.958 Block Grants for Community Mental Health Services $175,000 - 0
16.590 Grants to Encourage Arrest Policies and Enforcement of Protection Orders Program $167,142 - 0
10.665 Schools and Roads - Grants to States $166,258 - 0
93.069 Public Health Emergency Preparedness $145,231 - 0
97.042 Emergency Management Performance Grants $130,000 - 0
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $102,011 - 0
93.276 Drug-Free Communities Support Program Grants $96,698 - 0
93.977 Sexually Transmitted Diseases (std) Preventation and Control Grants $90,151 - 0
16.838 Comprehensive Opioid, Stimulant, and Other Substances Use Program $82,991 - 0
14.228 Covid-19 Community Development Block Grants/state's Program and Non-Entitlement Grants in Hawaii $75,886 - 0
16.548 Delinquency Prevention Program $70,573 - 0
93.994 Maternal and Child Health Services Block Grant to the States $68,672 - 0
93.224 Covid-19 Health Center Program (community Health Centers, Migrant Health Centers, Health Care for the Homeless, and Public Housing Primary Care) $65,500 - 0
66.818 Brownfields Multipurpose, Assessment, Revolving Loan Fund, and Cleanup Cooperative Agreements $65,195 - 0
93.898 Cancer Prevention and Control Programs for State, Territorial and Tribal Organizations $64,532 - 0
66.001 Air Pollution Control Program Support $63,332 - 0
16.585 Treatment Court Discretionary Grant Program $59,724 - 0
93.268 Immunization Cooperative Agreements $58,830 - 0
15.933 Preservation of Japanese American Confinement Sites $58,447 - 0
93.354 Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response $57,547 - 0
20.600 State and Community Highway Safety $54,720 - 0
93.526 Covid-19 Grants for Capital Development in Health Centers $52,296 - 0
10.557 Wic Special Supplemental Nutrition Program for Women, Infants, and Children $48,222 - 0
93.224 Health Center Program (community Health Centers, Migrant Health Centers, Health Care for the Homeless, and Public Housing Primary Care) $44,256 - 0
93.918 Grants to Provide Outpatient Early Intervention Services with Respect to Hiv Disease $43,666 - 0
10.558 Child and Adult Care Food Program $41,679 - 0
95.001 High Intensity Drug Trafficking Areas Program $34,835 - 0
16.588 Violence Against Women Formula Grants $31,667 - 0
93.391 Activities to Support State, Tribal, Local and Territorial (stlt) Health Department Response to Public Health Or Healthcare Crises $19,629 - 0
16.582 Crime Victim Assistance/discretionary Grants $16,404 - 0
16.738 Edward Byrne Memorial Justice Assistance Grant Program $13,751 - 0
10.699 Partnership Agreement Programs $12,486 - 0
20.608 Minimum Penalties for Repeat Offenders for Driving While Intoxicated $11,285 - 0
93.665 Covid-19 Emergency Grants to Address Mental and Substance Use Disorders During Covid-19 $9,603 - 0
97.067 Homeland Security Grant Program $9,328 - 0
20.219 Recreational Trails Program $9,274 - 0
93.576 Refugee and Entrant Assistance_discretionary Grants $7,925 - 0
93.527 Covid-19 Grants for New and Expanded Services Under the Health Center Program $7,491 - 0
93.435 The Innovative Cardiovasculat Health Program $7,066 - 0
93.136 Injury Prevention and Control Research and State and Community Based Programs $6,516 - 0
20.616 National Priority Safety Programs $5,000 - 0
90.404 Hava Election Security Grants $4,918 - 0
10.170 Specialty Crop Block Grant Program - Farm Bill $4,513 - 0
10.572 Wic Farmers' Market Nutrition Program (fmnp) $4,187 - 0
93.070 Environmental Public Health and Emergency Response $1,514 - 0
93.959 Block Grants for Prevention and Treatment of Substance Abuse $913 - 0
93.426 The National Cardiovascular Health Program $333 - 0
93.461 Covid-19 - Hrsa Covid-19 Claims Reimbursements for Unisured Prog. and the Covid-19 Coverage Assist. Fund $276 - 0
81.041 State Energy Program $138 - 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, 2023. 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 $2,076,625 and $8,702,955 respectively, in federal awards, which are not included in the accompanying Schedule for the year ended June 30, 2023. 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 $166,258 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 2023-003
Finding 2023-003 – 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 2023 Project and Expenditure Report of $6,861,504 and total expenditures on the Quarter 2 2022 Project and Expenditure Report of $4,196,958 and therefore indicated 2023 fiscal year expenditures were $2,664,546 and reported expenditures on the 2023 SEFA of $4,173,433. 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 a repeat finding of 2022-003. 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 SEFA. 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 2023-003
Finding 2023-003 – 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 2023 Project and Expenditure Report of $6,861,504 and total expenditures on the Quarter 2 2022 Project and Expenditure Report of $4,196,958 and therefore indicated 2023 fiscal year expenditures were $2,664,546 and reported expenditures on the 2023 SEFA of $4,173,433. 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 a repeat finding of 2022-003. 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 SEFA. 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 2023-003
Finding 2023-003 – 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 2023 Project and Expenditure Report of $6,861,504 and total expenditures on the Quarter 2 2022 Project and Expenditure Report of $4,196,958 and therefore indicated 2023 fiscal year expenditures were $2,664,546 and reported expenditures on the 2023 SEFA of $4,173,433. 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 a repeat finding of 2022-003. 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 SEFA. 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 2023-003
Finding 2023-003 – 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 2023 Project and Expenditure Report of $6,861,504 and total expenditures on the Quarter 2 2022 Project and Expenditure Report of $4,196,958 and therefore indicated 2023 fiscal year expenditures were $2,664,546 and reported expenditures on the 2023 SEFA of $4,173,433. 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 a repeat finding of 2022-003. 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 SEFA. 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.