FAC Explorer

Audit 386795

FY End
2024-06-30
Total Expended
$1.65M
Findings
1
Programs
7
Organization: Granite County (MT)
Year: 2024 Accepted: 2026-02-11
Auditor: DONALD NOLAN DAVIES PC CPA

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1173280 2024-002 Material Weakness Yes N

Programs

ALN Program Spent Major Findings
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $556,092 Yes 0
10.665 SCHOOLS AND ROADS - GRANTS TO STATES $515,010 Yes 1
21.032 LOCAL ASSISTANCE AND TRIBAL CONSISTENCY FUND $511,149 Yes 0
93.044 SPECIAL PROGRAMS FOR THE AGING, TITLE III, PART B, GRANTS FOR SUPPORTIVE SERVICES AND SENIOR CENTERS $27,757 Yes 0
93.069 PUBLIC HEALTH EMERGENCY PREPAREDNESS $21,875 Yes 0
93.268 IMMUNIZATION COOPERATIVE AGREEMENTS $15,742 Yes 0
93.994 MATERNAL AND CHILD HEALTH SERVICES BLOCK GRANT TO THE STATES $452 Yes 0

Contacts

Name Title Type
U2VNFE791BJ3 Sarah Graham Auditee
4068593771 Donald Davies Auditor
No contacts on file

Notes to SEFA

The Forest Service Schools and Roads Cluster consists of Assistance Listing #'s 10.665 and 10.666. The Aging Cluster consists of Assistance Listing #'s 93.044, 93.045, and 93.053. Each program cluster is treated as one program for major program determination and testing.
The County did not elect to use the 10% de minimis indirect cost rate

Finding Details

Finding 2024-002
Condition: The County receives Title III funding from the Schools and Roads - Grants to States program. The County did not: a) properly notice the proposed use of the funds and b) submit a proposal to the Resource Advisory Committee (RAC) prior to using the funds for fiscal year 2024 expenditures. Criteria: A county can use Title III County funds only after a 45 day public comment period, at the beginning of which the participating county must: a) Publish in any publications of local record a proposal that describes the proposed use of the county funds; and b) Submit the proposal to any RAC established for the participating county. Cause: The County did notice up the annual budget hearings with a 30 day notice, thus, the County considered that notice to be sufficient for the planned expenditures. The submitting of a proposal to the RAC was not a normal part of the annual budget process so it was missed during the budget hearing process. The County did email the Forest Service RAC with what the County planned to do with the funds and they did receive back an email response that the RAC felt the planned expense was applicable. Effect: The County was out of compliance with the Uniform Guidance regulations. Recommendation: I recommend that management develop a checklist for Title III funds that will include that requirements for Publications and submitting the proposal to the RAC about planned expenditures.