FAC Explorer

Audit 391372

FY End
2024-06-30
Total Expended
$4.58M
Findings
2
Programs
8
Organization: Western Montana Mental Health Center & Affiliate (MT)
Year: 2024 Accepted: 2026-03-11
Auditor: WIPFLI LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1177954 2024-003 Material Weakness Yes L
1177955 2024-003 Material Weakness Yes L

Programs

ALN Program Spent Major Findings
93.696 CERTIFIED COMMUNITY BEHAVIORAL HEALTH CLINIC EXPANSION GRANTS $1.14M Yes 1
10.766 COMMUNITY FACILITIES LOANS AND GRANTS $576,852 Yes 0
93.958 BLOCK GRANTS FOR COMMUNITY MENTAL HEALTH SERVICES $364,391 Yes 0
93.136 INJURY PREVENTION AND CONTROL RESEARCH AND STATE AND COMMUNITY BASED PROGRAMS $244,996 Yes 0
93.150 PROJECTS FOR ASSISTANCE IN TRANSITION FROM HOMELESSNESS (PATH) $219,374 Yes 0
93.243 SUBSTANCE ABUSE AND MENTAL HEALTH SERVICES PROJECTS OF REGIONAL AND NATIONAL SIGNIFICANCE $180,286 Yes 0
93.959 INTERNATIONAL RESEARCH AND RESEARCH TRAINING $54,022 Yes 0
84.425 EDUCATION STABILIZATION FUND $15,000 Yes 0

Contacts

Name Title Type
Q3G3YCAN5HR3 Pam Dandrea Auditee
4066901910 Wes Thew Auditor
No contacts on file

Notes to SEFA

Expenditures reported on the Schedule are reported on the 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.
The Center had outstanding loans with USDA as of June 30, 2024, with a balance of $540,168. The loan balance at the beginning of the year was included in the federal expenditures presented on the Schedule. There were no new loans received during the year ended June 30, 2024.
The Center does not have any sub-recipients of federal awards.

Finding Details

Finding 2024-003
Finding 2024-003 Program Name: Western Montana CCBHC Improvement and Advancement Project; Northwest Montana Integrated Care Project Federal Assistance Listing Number: 93.696 Federal Agency: U.S. Department of Health and Human Services Type of Finding: Noncompliance, Significant Deficiency Compliance Requirement: Reporting Condition: The Center did not complete the audit required under Uniform Guidance for the year ended June 30, 2024, by the federal due date. Criteria: Uniform Guidance requires audits to be submitted the earlier of 30 days after audit issuance or 9 months after year end. Cause: Turnover and staffing constraints at the Center limited the Center's ability to be ready for the audit and meet reporting requirements. Effect: The audit was not completed prior to the federal due date. Questioned Costs: None reported Prior Year Finding: No Recommendation: The Center should perform greater reconciliation and review of internal financial information to ensure preparedness for the audit. View of Responsible Officials: WMMHC will implement additional review procedures for grant expenditures to ensure timely filing and compliance with federal requirements.