FAC Explorer

Audit 359951

FY End
2024-06-30
Total Expended
$980,830
Findings
2
Programs
15
Organization: Daniels County (MT)
Year: 2024 Accepted: 2025-06-25
Auditor: Olness & Assocs PC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
567057 2024-010 Material Weakness - IP
1143499 2024-010 Material Weakness - IP

Programs

ALN Program Spent Major Findings
20.106 Airport Improvement Program, Covid-19 Airports Programs, and Infrastructure Investment and Jobs Act Programs $297,530 Yes 1
21.027 Coronavirus State and Local Fiscal Recovery Funds $146,528 - 0
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $80,801 - 0
93.354 Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response $53,087 - 0
93.069 Public Health Emergency Preparedness $27,780 - 0
21.032 Local Assistance and Tribal Consistency Fund $25,298 - 0
93.898 Cancer Prevention and Control Programs for State, Territorial and Tribal Organizations $16,307 - 0
93.045 Special Programs for the Aging, Title Iii, Part C, Nutrition Services $15,119 - 0
97.042 Emergency Management Performance Grants $6,646 - 0
10.664 Cooperative Forestry Assistance $5,318 - 0
93.967 Centers for Disease Control and Prevention Collaboration with Academia to Strengthen Public Health $5,000 - 0
93.044 Special Programs for the Aging, Title Iii, Part B, Grants for Supportive Services and Senior Centers $4,596 - 0
93.391 Activities to Support State, Tribal, Local and Territorial (stlt) Health Department Response to Public Health Or Healthcare Crises $4,236 - 0
93.268 Immunization Cooperative Agreements $2,346 - 0
93.043 Special Programs for the Aging, Title Iii, Part D, Disease Prevention and Health Promotion Services $1,479 - 0

Contacts

Name Title Type
K97SBHFLNA55 Kristy Jones Auditee
4064875561 Curt Wyss Auditor
No contacts on file

Notes to SEFA

Title: NOTE 1 - BASIS OF PRESENTATION Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards (the schedule) includes the federal award activity of the government under programs of the federal government for the year ended June 30, 2024. The Information in this schedule is presented in accordance with the requirements of Title 2 U.S. Code of the Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the schedule presents only a selected portion of the operations of the government, it is not intended to and does not present the financial position or changes in net position of the government. 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. Negative amounts shown on the schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. De Minimis Rate Used: N Rate Explanation: The government has elected not to use the 10 percent de minimus indirect cost rate as allowed under the Uniform Guidance. The accompanying Schedule of Expenditures of Federal Awards (the schedule) includes the federal award activity of the government under programs of the federal government for the year ended June 30, 2024. The Information in this schedule is presented in accordance with the requirements of Title 2 U.S. Code of the Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the schedule presents only a selected portion of the operations of the government, it is not intended to and does not present the financial position or changes in net position of the government.
Title: NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards (the schedule) includes the federal award activity of the government under programs of the federal government for the year ended June 30, 2024. The Information in this schedule is presented in accordance with the requirements of Title 2 U.S. Code of the Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the schedule presents only a selected portion of the operations of the government, it is not intended to and does not present the financial position or changes in net position of the government. 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. Negative amounts shown on the schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. De Minimis Rate Used: N Rate Explanation: The government has elected not to use the 10 percent de minimus indirect cost rate as allowed under the Uniform Guidance. 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. Negative amounts shown on the schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years
Title: NOTE 3 - INDIRECT COST RATES Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards (the schedule) includes the federal award activity of the government under programs of the federal government for the year ended June 30, 2024. The Information in this schedule is presented in accordance with the requirements of Title 2 U.S. Code of the Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the schedule presents only a selected portion of the operations of the government, it is not intended to and does not present the financial position or changes in net position of the government. 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. Negative amounts shown on the schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. De Minimis Rate Used: N Rate Explanation: The government has elected not to use the 10 percent de minimus indirect cost rate as allowed under the Uniform Guidance. The government has elected not to use the 10 percent de minimus indirect cost rate as allowed under the Uniform Guidance.
Title: NOTE 4 - DONATED PPE Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards (the schedule) includes the federal award activity of the government under programs of the federal government for the year ended June 30, 2024. The Information in this schedule is presented in accordance with the requirements of Title 2 U.S. Code of the Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the schedule presents only a selected portion of the operations of the government, it is not intended to and does not present the financial position or changes in net position of the government. 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. Negative amounts shown on the schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. De Minimis Rate Used: N Rate Explanation: The government has elected not to use the 10 percent de minimus indirect cost rate as allowed under the Uniform Guidance. The estimated Fair Market Value (FMV) of donated PPE for the year ended June 30, 2024 was $0 (unaudited).

Finding Details

Finding 2024-010
NONCOMPLIANCE WITH GRANT TERMS AND CONDITIONS, AIRPORT IMPROVEMENT PROGRAM, AL No. 20.106, GRANT No. AIP-3-30-0068-014-2022 Criteria: Sections 15 and 16 of the grant agreement require the county to implement the provisions of the Buy American and Build America, Buy America (BABA) requirements as part of its overall management of the Airport Improvement Program. The Buy American act prevents the county from acquiring or permitting any contractor or subcontractor from acquiring any steel or manufactured products produced outside of the United States to be used on the grant funded project. The BABA provisions require recipients adhere to domestic sourcing requirements and properly document any waivers or exceptions Condition 1: Project records did not include documentation confirming that materials used on the project complied with Buy American and BABA provisions, and no formal review was conducted to assess compliance. Criteria: Section 19(b) of the grant contract requires the county to require prime contractors to comply with 2 CFR 180.330 when entering into lower-tier transactions with their contractors and sub-contractors. Condition: 2. The county did not monitor the prime contractor’s compliance with section 19(b) of the grant contract. Only the prime contractor was verified for eligibility. Cause: The county’s procurement and grant administration procedures did not include processes that will allow full compliance with all grant terms and conditions. Effect: Noncompliance with grant terms and conditions. Recommendation: On future FAA funded projects, the county should develop procedures that will provide reasonable assurance that procurement of goods and services are made in compliance with applicable federal regulations and other procurement requirements specific to a federal award or subaward. The county should obtain the required certifications in order to verify that program recipients/participants were not suspended, debarred, or otherwise excluded from participation in the program. Additionally, the county should request and retain supporting documentation as to the source and origin of steel and manufactured products as required by the Buy American and BABA provisions. Views of responsible officials and planned corrective actions: The government agrees with this finding and will adhere to the attached corrective action plan.
Finding 2024-010
NONCOMPLIANCE WITH GRANT TERMS AND CONDITIONS, AIRPORT IMPROVEMENT PROGRAM, AL No. 20.106, GRANT No. AIP-3-30-0068-014-2022 Criteria: Sections 15 and 16 of the grant agreement require the county to implement the provisions of the Buy American and Build America, Buy America (BABA) requirements as part of its overall management of the Airport Improvement Program. The Buy American act prevents the county from acquiring or permitting any contractor or subcontractor from acquiring any steel or manufactured products produced outside of the United States to be used on the grant funded project. The BABA provisions require recipients adhere to domestic sourcing requirements and properly document any waivers or exceptions Condition 1: Project records did not include documentation confirming that materials used on the project complied with Buy American and BABA provisions, and no formal review was conducted to assess compliance. Criteria: Section 19(b) of the grant contract requires the county to require prime contractors to comply with 2 CFR 180.330 when entering into lower-tier transactions with their contractors and sub-contractors. Condition: 2. The county did not monitor the prime contractor’s compliance with section 19(b) of the grant contract. Only the prime contractor was verified for eligibility. Cause: The county’s procurement and grant administration procedures did not include processes that will allow full compliance with all grant terms and conditions. Effect: Noncompliance with grant terms and conditions. Recommendation: On future FAA funded projects, the county should develop procedures that will provide reasonable assurance that procurement of goods and services are made in compliance with applicable federal regulations and other procurement requirements specific to a federal award or subaward. The county should obtain the required certifications in order to verify that program recipients/participants were not suspended, debarred, or otherwise excluded from participation in the program. Additionally, the county should request and retain supporting documentation as to the source and origin of steel and manufactured products as required by the Buy American and BABA provisions. Views of responsible officials and planned corrective actions: The government agrees with this finding and will adhere to the attached corrective action plan.