FAC Explorer

Audit 324140

FY End
2023-06-30
Total Expended
$8.93M
Findings
4
Programs
18
Organization: Lincoln County (MT)
Year: 2023 Accepted: 2024-10-08
Auditor: Denning Downey and Assoicates Cpa's

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
501978 2023-002 - - L
501979 2023-002 - - L
1078420 2023-002 - - L
1078421 2023-002 - - L

Programs

ALN Program Spent Major Findings
21.032 Local Assistance and Tribal Consistency Fund $2.64M Yes 1
10.665 Schools and Roads - Grants to States $2.31M - 0
21.027 Coronavirus State and Local Fiscal Recovery Funds $2.31M Yes 1
93.276 Drug-Free Communities Support Program Grants $356,247 - 0
16.738 Edward Byrne Memorial Justice Assistance Grant Program $194,758 - 0
93.243 Substance Abuse and Mental Health Services_projects of Regional and National Significance $136,301 - 0
10.664 Cooperative Forestry Assistance $125,647 - 0
20.106 Airport Improvement Program $86,020 - 0
97.067 Homeland Security Grant Program $71,994 - 0
93.354 Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response $71,989 - 0
97.042 Emergency Management Performance Grants $63,638 - 0
93.898 Cancer Prevention and Control Programs for State, Territorial and Tribal Organizations $47,200 - 0
93.069 Public Health Emergency Preparedness $43,455 - 0
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $43,432 - 0
66.802 Superfund State, Political Subdivision, and Indian Tribe Site-Specific Cooperative Agreements $34,086 - 0
93.994 Maternal and Child Health Services Block Grant to the States $14,647 - 0
93.967 Cdc's Collaboration with Academia to Strengthen Public Health $6,750 - 0
93.268 Immunization Cooperative Agreements $6,722 - 0

Contacts

Name Title Type
NMHYDSGW8FT3 Wendy Drake Auditee
4062832303 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 Lincoln 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
Section III – Federal Award Findings and Questioned Costs 2023-002 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 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’s audit was not completed until After March 31, 2024. 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. Context: Per review of the audit compliance requirements for both the State of Montana and the Federal government. Effect: The County is late in completing their fiscal year 2023 audit. Cause: The County was unable to provide needed documentation to complete both the financial statement portion of the audit and the federal compliance testing for the audit. 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
Section III – Federal Award Findings and Questioned Costs 2023-002 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 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’s audit was not completed until After March 31, 2024. 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. Context: Per review of the audit compliance requirements for both the State of Montana and the Federal government. Effect: The County is late in completing their fiscal year 2023 audit. Cause: The County was unable to provide needed documentation to complete both the financial statement portion of the audit and the federal compliance testing for the audit. 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
Section III – Federal Award Findings and Questioned Costs 2023-002 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 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’s audit was not completed until After March 31, 2024. 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. Context: Per review of the audit compliance requirements for both the State of Montana and the Federal government. Effect: The County is late in completing their fiscal year 2023 audit. Cause: The County was unable to provide needed documentation to complete both the financial statement portion of the audit and the federal compliance testing for the audit. 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
Section III – Federal Award Findings and Questioned Costs 2023-002 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 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’s audit was not completed until After March 31, 2024. 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. Context: Per review of the audit compliance requirements for both the State of Montana and the Federal government. Effect: The County is late in completing their fiscal year 2023 audit. Cause: The County was unable to provide needed documentation to complete both the financial statement portion of the audit and the federal compliance testing for the audit. 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.