FAC Explorer

Audit 382494

FY End
2025-06-30
Total Expended
$2.46M
Findings
1
Programs
26
Organization: Custer County (MT)
Year: 2025 Accepted: 2026-01-17
Auditor: OLNESS & ASSOCS PC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1169541 2025-011 Material Weakness Yes I

Programs

ALN Program Spent Major Findings
14.228 COMMUNITY DEVELOPMENT BLOCK GRANTS/STATE'S PROGRAM AND NON-ENTITLEMENT GRANTS IN HAWAII $750,000 Yes 0
20.509 FORMULA GRANTS FOR RURAL AREAS AND TRIBAL TRANSIT PROGRAM $334,518 Yes 0
11.307 ECONOMIC ADJUSTMENT ASSISTANCE $279,201 Yes 0
15.228 BLM FUELS MANAGEMENT AND COMMUNITY FIRE ASSISTANCE PROGRAM ACTIVITIES $149,659 Yes 0
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $145,000 Yes 0
97.067 HOMELAND SECURITY GRANT PROGRAM $139,200 Yes 0
93.967 CENTERS FOR DISEASE CONTROL AND PREVENTION COLLABORATION WITH ACADEMIA TO STRENGTHEN PUBLIC HEALTH $96,857 Yes 0
16.738 EDWARD BYRNE MEMORIAL JUSTICE ASSISTANCE GRANT PROGRAM $64,103 Yes 0
97.042 EMERGENCY MANAGEMENT PERFORMANCE GRANTS $39,450 Yes 0
16.575 CRIME VICTIM ASSISTANCE $39,226 Yes 0
93.069 PUBLIC HEALTH EMERGENCY PREPAREDNESS $35,895 Yes 0
93.045 SPECIAL PROGRAMS FOR THE AGING, TITLE III, PART C, NUTRITION SERVICES $21,253 Yes 0
20.526 BUSES AND BUS FACILITIES FORMULA, COMPETITIVE, AND LOW OR NO EMISSIONS PROGRAMS $19,417 Yes 0
93.898 CANCER PREVENTION AND CONTROL PROGRAMS FOR STATE, TERRITORIAL AND TRIBAL ORGANIZATIONS $15,955 Yes 0
10.664 COOPERATIVE FORESTRY ASSISTANCE $14,000 Yes 0
66.442 WATER INFRASTRUCTURE IMPROVEMENTS FOR THE NATION SMALL AND UNDERSERVED COMMUNITIES EMERGING CONTAMINANTS GRANT PROGRAM $12,735 Yes 0
10.666 SCHOOLS AND ROADS - GRANTS TO COUNTIES $5,576 Yes 0
97.039 HAZARD MITIGATION GRANT $5,015 Yes 0
93.658 FOSTER CARE TITLE IV-E $4,509 Yes 0
93.994 MATERNAL AND CHILD HEALTH SERVICES BLOCK GRANT TO THE STATES $3,968 Yes 0
20.608 MINIMUM PENALTIES FOR REPEAT OFFENDERS FOR DRIVING WHILE INTOXICATED $2,817 Yes 0
93.268 IMMUNIZATION COOPERATIVE AGREEMENTS $2,107 Yes 0
93.044 SPECIAL PROGRAMS FOR THE AGING, TITLE III, PART B, GRANTS FOR SUPPORTIVE SERVICES AND SENIOR CENTERS $1,750 Yes 0
20.600 STATE AND COMMUNITY HIGHWAY SAFETY $1,684 Yes 0
93.958 BLOCK GRANTS FOR COMMUNITY MENTAL HEALTH SERVICES $1,446 Yes 0
93.959 BLOCK GRANTS FOR PREVENTION AND TREATMENT OF SUBSTANCE ABUSE $1,230 Yes 0

Contacts

Name Title Type
JFTMWRRDV6T7 Jason Strouf Auditee
4068743352 Curt Wyss Auditor
No contacts on file

Notes to SEFA

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, 2025. 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
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, 2025 was $0 (unaudited).

Finding Details

Finding 2025-011
NONCOMPLIANCE WITH GRANT TERMS AND CONDITIONS; HOMELAND SECURITY GRANT PROGRAM, AL No. 97.067, GRANT No. EMS-2023-SS-00059, YEAR ENDED JUNE 30, 2025 Criteria: Per Article XV of the grant contract, the county is subject to the non-procurement debarment and suspension regulations implementing Executive Orders (E.O.) 12549 and 12689. These regulations restrict federal financial assistance awards, subawards, and contracts with certain parties that are debarred, suspended or otherwise excluded from or ineligible for participation in federal assistance programs or activities. Condition: The county did not verify that all program recipients/participants were not suspended, debarred, or otherwise excluded from participation in the program in accordance with Article XV of the grant contract Cause: The county does not have a system in place that will allow full compliance with all grant terms and conditions. Effect: Non-compliance with program terms and conditions. Recommendation: Management 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. Views of responsible officials and planned corrective actions: The government agrees with this finding and will adhere to the attached corrective action plan.