FAC Explorer

Audit 353260

FY End
2023-12-31
Total Expended
$3.73M
Findings
4
Programs
3
Organization: Wilsall Water District (MT)
Year: 2023 Accepted: 2025-04-10
Auditor: Denning Downey and Associates Cpa's

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
554537 2023-006 - - L
554538 2023-006 - - L
1130979 2023-006 - - L
1130980 2023-006 - - L

Programs

ALN Program Spent Major Findings
10.760 Water and Waste Disposal Systems for Rural Communities $1.52M - 0
21.027 Coronavirus State and Local Fiscal Recovery Funds $194,118 Yes 1
66.442 Water Infrastructure Improvements for the Nation Small and Underserved Communities Emerging Contaminants Grant Program $101,800 - 0

Contacts

Name Title Type
F1UBV3KVADL8 Desiree Pope Auditee
4062231804 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 Wilsall Water District, Park 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 Wilsall Water District, it is not intended to and does not resent the financial position, changes in net position, or cash flows of the Wilsall Water District. 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 Wilsall Water District 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 2023-006
2023-006 Federal Audit Issuance CFDA Title: Coronavirus State and Local Fiscal Recovery Funds CFDA Number: 21.027 Name of Federal Agency: U.S Department of the Treasury Name of Pass-through Entity: Montana Office of the Governor Condition: The audit report was not summitted in a timely manner. Context: We reviewed the date that the audit could be issued in relation to the Federal Audit due date. Criteria: When an entity is required to have a federal audit, the federal audit due date is 9 months subsequent to the fiscal year end. Effect: The federal audit was not submitted to the State and Federal government by the deadline of September 30, 2024. Cause: The District was not able to provide the required documentation for the federal testing in a timely manner. Recommendation: We recommend the District ensure that the documentation is provided in a timely manner so the audit can be filed by the due date.
Finding 2023-006
2023-006 Federal Audit Issuance CFDA Title: Coronavirus State and Local Fiscal Recovery Funds CFDA Number: 21.027 Name of Federal Agency: U.S Department of the Treasury Name of Pass-through Entity: Montana Office of the Governor Condition: The audit report was not summitted in a timely manner. Context: We reviewed the date that the audit could be issued in relation to the Federal Audit due date. Criteria: When an entity is required to have a federal audit, the federal audit due date is 9 months subsequent to the fiscal year end. Effect: The federal audit was not submitted to the State and Federal government by the deadline of September 30, 2024. Cause: The District was not able to provide the required documentation for the federal testing in a timely manner. Recommendation: We recommend the District ensure that the documentation is provided in a timely manner so the audit can be filed by the due date.
Finding 2023-006
2023-006 Federal Audit Issuance CFDA Title: Coronavirus State and Local Fiscal Recovery Funds CFDA Number: 21.027 Name of Federal Agency: U.S Department of the Treasury Name of Pass-through Entity: Montana Office of the Governor Condition: The audit report was not summitted in a timely manner. Context: We reviewed the date that the audit could be issued in relation to the Federal Audit due date. Criteria: When an entity is required to have a federal audit, the federal audit due date is 9 months subsequent to the fiscal year end. Effect: The federal audit was not submitted to the State and Federal government by the deadline of September 30, 2024. Cause: The District was not able to provide the required documentation for the federal testing in a timely manner. Recommendation: We recommend the District ensure that the documentation is provided in a timely manner so the audit can be filed by the due date.
Finding 2023-006
2023-006 Federal Audit Issuance CFDA Title: Coronavirus State and Local Fiscal Recovery Funds CFDA Number: 21.027 Name of Federal Agency: U.S Department of the Treasury Name of Pass-through Entity: Montana Office of the Governor Condition: The audit report was not summitted in a timely manner. Context: We reviewed the date that the audit could be issued in relation to the Federal Audit due date. Criteria: When an entity is required to have a federal audit, the federal audit due date is 9 months subsequent to the fiscal year end. Effect: The federal audit was not submitted to the State and Federal government by the deadline of September 30, 2024. Cause: The District was not able to provide the required documentation for the federal testing in a timely manner. Recommendation: We recommend the District ensure that the documentation is provided in a timely manner so the audit can be filed by the due date.