FAC Explorer

Audit 358820

FY End
2024-06-30
Total Expended
$4.54M
Findings
2
Programs
11
Organization: Stillwater County (MT)
Year: 2024 Accepted: 2025-06-13
Auditor: Denning Downey and Associates Cpa's

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
564747 2024-004 Material Weakness Yes B
1141189 2024-004 Material Weakness Yes B

Programs

ALN Program Spent Major Findings
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $1.41M Yes 1
20.106 Airport Improvement Program, Infrastructure Investment and Jobs Act Programs, and Covid-19 Airports Programs $854,983 Yes 0
11.037 Chips Incentives Program $828,842 Yes 0
10.760 Water and Waste Disposal Systems for Rural Communities $519,561 - 0
11.307 Economic Adjustment Assistance $350,468 - 0
21.032 Local Assistance and Tribal Consistency Fund $207,765 - 0
97.039 Hazard Mitigation Grant $166,883 - 0
97.042 Emergency Management Performance Grants $75,435 - 0
15.230 Invasive and Noxious Plant Management $58,160 - 0
10.665 Schools and Roads - Grants to States $54,469 - 0
97.067 Homeland Security Grant Program $12,500 - 0

Contacts

Name Title Type
VEVBMZT5FL35 Kisha Cornell Auditee
4063228008 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 Stillwater 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 2024-004
2024-004 FEMA grants (repeated 2023-018) CFDA Title: Disaster Grants - Public Assistance (Presidentially Declared Disasters) CFDA Number: 97.036 Federal Award Number:FEMA-4655-DR-MT Federal Agency: Montana Department of Emergency Services Pass-through Entity: Department of Homeland Security Condition: Program expenditures were not separately identified in the general ledger for each Project Worksheet (PW). 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 expenditures should be separately identified in the general ledger.
Finding 2024-004
2024-004 FEMA grants (repeated 2023-018) CFDA Title: Disaster Grants - Public Assistance (Presidentially Declared Disasters) CFDA Number: 97.036 Federal Award Number:FEMA-4655-DR-MT Federal Agency: Montana Department of Emergency Services Pass-through Entity: Department of Homeland Security Condition: Program expenditures were not separately identified in the general ledger for each Project Worksheet (PW). 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 expenditures should be separately identified in the general ledger.