FAC Explorer

Audit 357988

FY End
2024-06-30
Total Expended
$837,842
Findings
2
Programs
10
Organization: Toole County (MT)
Year: 2024 Accepted: 2025-06-04
Auditor: Denning Downey and Associates Cpa's

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
563693 2024-002 Material Weakness - B
1140135 2024-002 Material Weakness - B

Programs

ALN Program Spent Major Findings
20.507 Federal Transit Formula Grants $280,720 - 1
20.106 Airport Improvement Program, Infrastructure Investment and Jobs Act Programs, and Covid-19 Airports Programs $186,147 - 0
21.032 Local Assistance and Tribal Consistency Fund $80,555 Yes 0
97.067 Homeland Security Grant Program $73,312 Yes 0
93.045 Special Programs for the Aging, Title Iii, Part C, Nutrition Services $58,764 - 0
93.898 Cancer Prevention and Control Programs for State, Territorial and Tribal Organizations $42,294 - 0
93.069 Public Health Emergency Preparedness $39,796 - 0
93.268 Immunization Cooperative Agreements $28,227 - 0
10.557 Wic Special Supplemental Nutrition Program for Women, Infants, and Children $25,827 - 0
93.044 Special Programs for the Aging, Title Iii, Part B, Grants for Supportive Services and Senior Centers $22,200 - 0

Contacts

Name Title Type
MDG6CDGHG1N6 Treva Nelson Auditee
4064248300 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 Toole 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 2024-002
2024-002 Transit Grants CFDA Title: Federal Transit Formula Grants CFDA Number:20.507 Federal Award Number: 113057, 113061,113052,113093 Federal Agency: Department of Transportation Pass-through Entity: Montana Department of Transportation, Condition: Program expenditures were not separately identified in the general ledger by grant. Questioned Costs: None. Context: The cost principles in 2 CFR part 200, subpart E (cost principles), prescribe the cost accounting requirements associated with the administration of federal awards. Direct costs are those costs that can be identified specifically with a particular final cost objective, such as a federal award, or other internally or externally funded activity, or that can be directly assigned to such activities relatively easily with a high degree of accuracy. Effect: Non-compliance with federal cost principles Cause: The county does not have internal control policies and procedures in place that allows it to comply with cost principles outlined in the Uniform Guidance. Recommendation: Program revenues and expenditures should be separately identified in the general ledger.
Finding 2024-002
2024-002 Transit Grants CFDA Title: Federal Transit Formula Grants CFDA Number:20.507 Federal Award Number: 113057, 113061,113052,113093 Federal Agency: Department of Transportation Pass-through Entity: Montana Department of Transportation, Condition: Program expenditures were not separately identified in the general ledger by grant. Questioned Costs: None. Context: The cost principles in 2 CFR part 200, subpart E (cost principles), prescribe the cost accounting requirements associated with the administration of federal awards. Direct costs are those costs that can be identified specifically with a particular final cost objective, such as a federal award, or other internally or externally funded activity, or that can be directly assigned to such activities relatively easily with a high degree of accuracy. Effect: Non-compliance with federal cost principles Cause: The county does not have internal control policies and procedures in place that allows it to comply with cost principles outlined in the Uniform Guidance. Recommendation: Program revenues and expenditures should be separately identified in the general ledger.