FAC Explorer

Audit 320644

FY End
2023-06-30
Total Expended
$3.37M
Findings
4
Programs
10
Organization: Blaine County Airport (MT)
Year: 2023 Accepted: 2024-09-24
Auditor: Denning Downey and Assoicates Cpa's

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
497982 2023-008 Material Weakness - L
497983 2023-008 Material Weakness - L
1074424 2023-008 Material Weakness - L
1074425 2023-008 Material Weakness - L

Programs

ALN Program Spent Major Findings
21.032 Local Assistance and Tribal Consistency Fund $1.82M Yes 1
21.027 Coronavirus State and Local Fiscal Recovery Funds $648,853 Yes 1
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $168,152 - 0
97.067 Homeland Security Grant Program $68,695 - 0
93.268 Immunization Cooperative Agreements $63,569 - 0
93.069 Public Health Emergency Preparedness $60,957 - 0
93.898 Cancer Prevention and Control Programs for State, Territorial and Tribal Organizations $47,193 - 0
97.042 Emergency Management Performance Grants $31,214 - 0
93.994 Maternal and Child Health Services Block Grant to the States $9,215 - 0
10.664 Cooperative Forestry Assistance $9,000 - 0

Contacts

Name Title Type
M68GDFS67YJ3 Pauly Miller Auditee
4063573240 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 Blaine 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 2023-008
2022/2023-008 Audit Report Deadline CFDA Title: Coronavirus State and Local Fiscal Recovery Funds / Local Assistance and Tribal Consistency Fund CFDA Number: 21.027 / 21.032 Federal Agency: United States Department of the 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 for both fiscal year 2022 and 2023 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 fiscal year ended June 30, 2022, was due to the State and Federal Government by March 31, 2023, as required by MT Administrative Rules 2-4-411 and the Federal Uniform Guidance/A-133 rules. The audit for the fiscal year ended June 30th, 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 2022 and 2023 audit. Cause: The County was unable to provide needed documentation for auditing items for the financial statement portion of the audit as well as federal testing. 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 2023-008
2022/2023-008 Audit Report Deadline CFDA Title: Coronavirus State and Local Fiscal Recovery Funds / Local Assistance and Tribal Consistency Fund CFDA Number: 21.027 / 21.032 Federal Agency: United States Department of the 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 for both fiscal year 2022 and 2023 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 fiscal year ended June 30, 2022, was due to the State and Federal Government by March 31, 2023, as required by MT Administrative Rules 2-4-411 and the Federal Uniform Guidance/A-133 rules. The audit for the fiscal year ended June 30th, 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 2022 and 2023 audit. Cause: The County was unable to provide needed documentation for auditing items for the financial statement portion of the audit as well as federal testing. 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 2023-008
2022/2023-008 Audit Report Deadline CFDA Title: Coronavirus State and Local Fiscal Recovery Funds / Local Assistance and Tribal Consistency Fund CFDA Number: 21.027 / 21.032 Federal Agency: United States Department of the 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 for both fiscal year 2022 and 2023 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 fiscal year ended June 30, 2022, was due to the State and Federal Government by March 31, 2023, as required by MT Administrative Rules 2-4-411 and the Federal Uniform Guidance/A-133 rules. The audit for the fiscal year ended June 30th, 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 2022 and 2023 audit. Cause: The County was unable to provide needed documentation for auditing items for the financial statement portion of the audit as well as federal testing. 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 2023-008
2022/2023-008 Audit Report Deadline CFDA Title: Coronavirus State and Local Fiscal Recovery Funds / Local Assistance and Tribal Consistency Fund CFDA Number: 21.027 / 21.032 Federal Agency: United States Department of the 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 for both fiscal year 2022 and 2023 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 fiscal year ended June 30, 2022, was due to the State and Federal Government by March 31, 2023, as required by MT Administrative Rules 2-4-411 and the Federal Uniform Guidance/A-133 rules. The audit for the fiscal year ended June 30th, 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 2022 and 2023 audit. Cause: The County was unable to provide needed documentation for auditing items for the financial statement portion of the audit as well as federal testing. 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.