FAC Explorer

Audit 356606

FY End
2024-06-30
Total Expended
$7.61M
Findings
16
Programs
16
Organization: Park County (MT)
Year: 2024 Accepted: 2025-05-19
Auditor: Denning Downey and Associates Cpa's

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
560847 2024-003 - - L
560848 2024-003 - - L
560849 2024-003 - - L
560850 2024-003 - - L
560851 2024-003 - - L
560852 2024-003 - - L
560853 2024-003 - - L
560854 2024-003 - - L
1137289 2024-003 - - L
1137290 2024-003 - - L
1137291 2024-003 - - L
1137292 2024-003 - - L
1137293 2024-003 - - L
1137294 2024-003 - - L
1137295 2024-003 - - L
1137296 2024-003 - - L

Programs

ALN Program Spent Major Findings
97.029 Flood Mitigation Assistance $2.46M - 0
21.032 Local Assistance and Tribal Consistency Fund $1.53M Yes 1
10.665 Schools and Roads - Grants to States $253,604 Yes 1
93.982 Mental Health Disaster Assistance and Emergency Mental Health $95,547 - 0
93.959 Block Grants for Prevention and Treatment of Substance Abuse $82,898 - 0
93.268 Immunization Cooperative Agreements $79,217 - 0
10.557 Wic Special Supplemental Nutrition Program for Women, Infants, and Children $69,522 - 0
16.588 Violence Against Women Formula Grants $60,890 - 0
97.042 Emergency Management Performance Grants $41,249 - 0
93.898 Cancer Prevention and Control Programs for State, Territorial and Tribal Organizations $40,000 - 0
93.069 Public Health Emergency Preparedness $35,512 - 0
21.027 Coronavirus State and Local Fiscal Recovery Funds $35,060 Yes 1
97.067 Homeland Security Grant Program $31,300 - 0
93.967 Centers for Disease Control and Prevention Collaboration with Academia to Strengthen Public Health $30,000 - 0
97.039 Hazard Mitigation Grant $18,652 - 0
93.994 Maternal and Child Health Services Block Grant to the States $12,975 - 0

Contacts

Name Title Type
M31JSJMJWGE7 Erica Strickland Auditee
4062224135 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 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 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, 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 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 2024-003
2024-003 Audit report deadline CFDA Number Name of Federal Program or Cluster 21.032 Local Assistance and Tribal Consistency Fund 21.027 Coronavirus State and Local Fiscal Recovery Funds 10.665 School and Roads - Grants to States 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 was not completed until April 2025. Context: Per review of the audit compliance requirements for both the State of Montana and the Federal government. Criteria: The audit for the fiscal year ended June 30, 2024, was due to the State and the Federal government by March 31, 2025 as required by MT Administrative Rules 2.4.411 and the Federal Uniform Guidance/A-133 rules. Effect: The County is late in completing the audit for fiscal year 2024. Cause: The County was required to engage a new auditor for fiscal year 2024; however, the contract with the new auditor was not finalized until the end of September 2024. As a result, there was insufficient time to adequately plan and complete the audit by the required deadline. 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 2024-003
2024-003 Audit report deadline CFDA Number Name of Federal Program or Cluster 21.032 Local Assistance and Tribal Consistency Fund 21.027 Coronavirus State and Local Fiscal Recovery Funds 10.665 School and Roads - Grants to States 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 was not completed until April 2025. Context: Per review of the audit compliance requirements for both the State of Montana and the Federal government. Criteria: The audit for the fiscal year ended June 30, 2024, was due to the State and the Federal government by March 31, 2025 as required by MT Administrative Rules 2.4.411 and the Federal Uniform Guidance/A-133 rules. Effect: The County is late in completing the audit for fiscal year 2024. Cause: The County was required to engage a new auditor for fiscal year 2024; however, the contract with the new auditor was not finalized until the end of September 2024. As a result, there was insufficient time to adequately plan and complete the audit by the required deadline. 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 2024-003
2024-003 Audit report deadline CFDA Number Name of Federal Program or Cluster 21.032 Local Assistance and Tribal Consistency Fund 21.027 Coronavirus State and Local Fiscal Recovery Funds 10.665 School and Roads - Grants to States 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 was not completed until April 2025. Context: Per review of the audit compliance requirements for both the State of Montana and the Federal government. Criteria: The audit for the fiscal year ended June 30, 2024, was due to the State and the Federal government by March 31, 2025 as required by MT Administrative Rules 2.4.411 and the Federal Uniform Guidance/A-133 rules. Effect: The County is late in completing the audit for fiscal year 2024. Cause: The County was required to engage a new auditor for fiscal year 2024; however, the contract with the new auditor was not finalized until the end of September 2024. As a result, there was insufficient time to adequately plan and complete the audit by the required deadline. 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 2024-003
2024-003 Audit report deadline CFDA Number Name of Federal Program or Cluster 21.032 Local Assistance and Tribal Consistency Fund 21.027 Coronavirus State and Local Fiscal Recovery Funds 10.665 School and Roads - Grants to States 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 was not completed until April 2025. Context: Per review of the audit compliance requirements for both the State of Montana and the Federal government. Criteria: The audit for the fiscal year ended June 30, 2024, was due to the State and the Federal government by March 31, 2025 as required by MT Administrative Rules 2.4.411 and the Federal Uniform Guidance/A-133 rules. Effect: The County is late in completing the audit for fiscal year 2024. Cause: The County was required to engage a new auditor for fiscal year 2024; however, the contract with the new auditor was not finalized until the end of September 2024. As a result, there was insufficient time to adequately plan and complete the audit by the required deadline. 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 2024-003
2024-003 Audit report deadline CFDA Number Name of Federal Program or Cluster 21.032 Local Assistance and Tribal Consistency Fund 21.027 Coronavirus State and Local Fiscal Recovery Funds 10.665 School and Roads - Grants to States 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 was not completed until April 2025. Context: Per review of the audit compliance requirements for both the State of Montana and the Federal government. Criteria: The audit for the fiscal year ended June 30, 2024, was due to the State and the Federal government by March 31, 2025 as required by MT Administrative Rules 2.4.411 and the Federal Uniform Guidance/A-133 rules. Effect: The County is late in completing the audit for fiscal year 2024. Cause: The County was required to engage a new auditor for fiscal year 2024; however, the contract with the new auditor was not finalized until the end of September 2024. As a result, there was insufficient time to adequately plan and complete the audit by the required deadline. 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 2024-003
2024-003 Audit report deadline CFDA Number Name of Federal Program or Cluster 21.032 Local Assistance and Tribal Consistency Fund 21.027 Coronavirus State and Local Fiscal Recovery Funds 10.665 School and Roads - Grants to States 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 was not completed until April 2025. Context: Per review of the audit compliance requirements for both the State of Montana and the Federal government. Criteria: The audit for the fiscal year ended June 30, 2024, was due to the State and the Federal government by March 31, 2025 as required by MT Administrative Rules 2.4.411 and the Federal Uniform Guidance/A-133 rules. Effect: The County is late in completing the audit for fiscal year 2024. Cause: The County was required to engage a new auditor for fiscal year 2024; however, the contract with the new auditor was not finalized until the end of September 2024. As a result, there was insufficient time to adequately plan and complete the audit by the required deadline. 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 2024-003
2024-003 Audit report deadline CFDA Number Name of Federal Program or Cluster 21.032 Local Assistance and Tribal Consistency Fund 21.027 Coronavirus State and Local Fiscal Recovery Funds 10.665 School and Roads - Grants to States 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 was not completed until April 2025. Context: Per review of the audit compliance requirements for both the State of Montana and the Federal government. Criteria: The audit for the fiscal year ended June 30, 2024, was due to the State and the Federal government by March 31, 2025 as required by MT Administrative Rules 2.4.411 and the Federal Uniform Guidance/A-133 rules. Effect: The County is late in completing the audit for fiscal year 2024. Cause: The County was required to engage a new auditor for fiscal year 2024; however, the contract with the new auditor was not finalized until the end of September 2024. As a result, there was insufficient time to adequately plan and complete the audit by the required deadline. 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 2024-003
2024-003 Audit report deadline CFDA Number Name of Federal Program or Cluster 21.032 Local Assistance and Tribal Consistency Fund 21.027 Coronavirus State and Local Fiscal Recovery Funds 10.665 School and Roads - Grants to States 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 was not completed until April 2025. Context: Per review of the audit compliance requirements for both the State of Montana and the Federal government. Criteria: The audit for the fiscal year ended June 30, 2024, was due to the State and the Federal government by March 31, 2025 as required by MT Administrative Rules 2.4.411 and the Federal Uniform Guidance/A-133 rules. Effect: The County is late in completing the audit for fiscal year 2024. Cause: The County was required to engage a new auditor for fiscal year 2024; however, the contract with the new auditor was not finalized until the end of September 2024. As a result, there was insufficient time to adequately plan and complete the audit by the required deadline. 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 2024-003
2024-003 Audit report deadline CFDA Number Name of Federal Program or Cluster 21.032 Local Assistance and Tribal Consistency Fund 21.027 Coronavirus State and Local Fiscal Recovery Funds 10.665 School and Roads - Grants to States 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 was not completed until April 2025. Context: Per review of the audit compliance requirements for both the State of Montana and the Federal government. Criteria: The audit for the fiscal year ended June 30, 2024, was due to the State and the Federal government by March 31, 2025 as required by MT Administrative Rules 2.4.411 and the Federal Uniform Guidance/A-133 rules. Effect: The County is late in completing the audit for fiscal year 2024. Cause: The County was required to engage a new auditor for fiscal year 2024; however, the contract with the new auditor was not finalized until the end of September 2024. As a result, there was insufficient time to adequately plan and complete the audit by the required deadline. 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 2024-003
2024-003 Audit report deadline CFDA Number Name of Federal Program or Cluster 21.032 Local Assistance and Tribal Consistency Fund 21.027 Coronavirus State and Local Fiscal Recovery Funds 10.665 School and Roads - Grants to States 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 was not completed until April 2025. Context: Per review of the audit compliance requirements for both the State of Montana and the Federal government. Criteria: The audit for the fiscal year ended June 30, 2024, was due to the State and the Federal government by March 31, 2025 as required by MT Administrative Rules 2.4.411 and the Federal Uniform Guidance/A-133 rules. Effect: The County is late in completing the audit for fiscal year 2024. Cause: The County was required to engage a new auditor for fiscal year 2024; however, the contract with the new auditor was not finalized until the end of September 2024. As a result, there was insufficient time to adequately plan and complete the audit by the required deadline. 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 2024-003
2024-003 Audit report deadline CFDA Number Name of Federal Program or Cluster 21.032 Local Assistance and Tribal Consistency Fund 21.027 Coronavirus State and Local Fiscal Recovery Funds 10.665 School and Roads - Grants to States 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 was not completed until April 2025. Context: Per review of the audit compliance requirements for both the State of Montana and the Federal government. Criteria: The audit for the fiscal year ended June 30, 2024, was due to the State and the Federal government by March 31, 2025 as required by MT Administrative Rules 2.4.411 and the Federal Uniform Guidance/A-133 rules. Effect: The County is late in completing the audit for fiscal year 2024. Cause: The County was required to engage a new auditor for fiscal year 2024; however, the contract with the new auditor was not finalized until the end of September 2024. As a result, there was insufficient time to adequately plan and complete the audit by the required deadline. 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 2024-003
2024-003 Audit report deadline CFDA Number Name of Federal Program or Cluster 21.032 Local Assistance and Tribal Consistency Fund 21.027 Coronavirus State and Local Fiscal Recovery Funds 10.665 School and Roads - Grants to States 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 was not completed until April 2025. Context: Per review of the audit compliance requirements for both the State of Montana and the Federal government. Criteria: The audit for the fiscal year ended June 30, 2024, was due to the State and the Federal government by March 31, 2025 as required by MT Administrative Rules 2.4.411 and the Federal Uniform Guidance/A-133 rules. Effect: The County is late in completing the audit for fiscal year 2024. Cause: The County was required to engage a new auditor for fiscal year 2024; however, the contract with the new auditor was not finalized until the end of September 2024. As a result, there was insufficient time to adequately plan and complete the audit by the required deadline. 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 2024-003
2024-003 Audit report deadline CFDA Number Name of Federal Program or Cluster 21.032 Local Assistance and Tribal Consistency Fund 21.027 Coronavirus State and Local Fiscal Recovery Funds 10.665 School and Roads - Grants to States 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 was not completed until April 2025. Context: Per review of the audit compliance requirements for both the State of Montana and the Federal government. Criteria: The audit for the fiscal year ended June 30, 2024, was due to the State and the Federal government by March 31, 2025 as required by MT Administrative Rules 2.4.411 and the Federal Uniform Guidance/A-133 rules. Effect: The County is late in completing the audit for fiscal year 2024. Cause: The County was required to engage a new auditor for fiscal year 2024; however, the contract with the new auditor was not finalized until the end of September 2024. As a result, there was insufficient time to adequately plan and complete the audit by the required deadline. 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 2024-003
2024-003 Audit report deadline CFDA Number Name of Federal Program or Cluster 21.032 Local Assistance and Tribal Consistency Fund 21.027 Coronavirus State and Local Fiscal Recovery Funds 10.665 School and Roads - Grants to States 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 was not completed until April 2025. Context: Per review of the audit compliance requirements for both the State of Montana and the Federal government. Criteria: The audit for the fiscal year ended June 30, 2024, was due to the State and the Federal government by March 31, 2025 as required by MT Administrative Rules 2.4.411 and the Federal Uniform Guidance/A-133 rules. Effect: The County is late in completing the audit for fiscal year 2024. Cause: The County was required to engage a new auditor for fiscal year 2024; however, the contract with the new auditor was not finalized until the end of September 2024. As a result, there was insufficient time to adequately plan and complete the audit by the required deadline. 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 2024-003
2024-003 Audit report deadline CFDA Number Name of Federal Program or Cluster 21.032 Local Assistance and Tribal Consistency Fund 21.027 Coronavirus State and Local Fiscal Recovery Funds 10.665 School and Roads - Grants to States 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 was not completed until April 2025. Context: Per review of the audit compliance requirements for both the State of Montana and the Federal government. Criteria: The audit for the fiscal year ended June 30, 2024, was due to the State and the Federal government by March 31, 2025 as required by MT Administrative Rules 2.4.411 and the Federal Uniform Guidance/A-133 rules. Effect: The County is late in completing the audit for fiscal year 2024. Cause: The County was required to engage a new auditor for fiscal year 2024; however, the contract with the new auditor was not finalized until the end of September 2024. As a result, there was insufficient time to adequately plan and complete the audit by the required deadline. 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 2024-003
2024-003 Audit report deadline CFDA Number Name of Federal Program or Cluster 21.032 Local Assistance and Tribal Consistency Fund 21.027 Coronavirus State and Local Fiscal Recovery Funds 10.665 School and Roads - Grants to States 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 was not completed until April 2025. Context: Per review of the audit compliance requirements for both the State of Montana and the Federal government. Criteria: The audit for the fiscal year ended June 30, 2024, was due to the State and the Federal government by March 31, 2025 as required by MT Administrative Rules 2.4.411 and the Federal Uniform Guidance/A-133 rules. Effect: The County is late in completing the audit for fiscal year 2024. Cause: The County was required to engage a new auditor for fiscal year 2024; however, the contract with the new auditor was not finalized until the end of September 2024. As a result, there was insufficient time to adequately plan and complete the audit by the required deadline. 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.