FAC Explorer

Audit 371988

FY End
2024-06-30
Total Expended
$3.17M
Findings
1
Programs
3
Organization: Stillwater Conservation District (MT)
Year: 2024 Accepted: 2025-11-10
Auditor: FJ & ASSOCIATES PLLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1162178 2024-001 Material Weakness Yes L

Programs

ALN Program Spent Major Findings
10.923 EMERGENCY WATERSHED PROTECTION PROGRAM $2.78M Yes 1
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $205,055 Yes 0
10.691 GOOD NEIGHBOR AUTHORITY $189,260 Yes 0

Contacts

Name Title Type
UN9UZLMNDCF9 Sharon Flemetis Auditee
4063225359 Scott Farnes Auditor
No contacts on file

Notes to SEFA

The Schedule of Expenditures of Federal Awards (the Schedule) presents the activity of all federal award programs of the District. All federal awards received directly from federal agencies as well as federal awards passed through other governmental agencies or other entities are included in the Schedule. The District has elected not to use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance.
This Schedule of Expenditures of Federal Awards includes the federal grant activity of the District and is presented on the accrual basis of accounting. The information in this schedule is presented in accordance with the requirements of the Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Uniform Guidance Requirements, Cost Principles, and Audit Requirements for Federal Awards. Therefore, some amounts presented in this schedule may differ from amounts presented in or used in the preparation of the basic financial statements.

Finding Details

Finding 2024-001
Condition: The District failed to have its audit completed within nine months after their fiscal year end of June 30, 2024. Criteria: The District is required to file a financial report within a timely manner at the end of each fiscal year, or a portion thereof that started with the District’s assumption of financial responsibility. Effect: The audit was not completed as of March 31, 2025, which is nine months after the fiscal year end of June 30, 2024. Cause: Management failed to have the audit completed within nine months due to the trouble of finding an auditor. Recommendation: We recommend the District have its audit completed within nine months of fiscal year end. Auditee Response: The Board of Supervisors of the District will ensure its audits are completed within nine months of fiscal year end.