FAC Explorer

Audit 395872

FY End
2025-06-30
Total Expended
$1.26M
Findings
2
Programs
8
Organization: WHEATLAND COUNTY (MT)
Year: 2025 Accepted: 2026-03-30
Auditor: OLNESS & ASSOCS PC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1201216 2025-010 Material Weakness Yes I
1201217 2025-010 Material Weakness Yes I

Programs

ALN Program Spent Major Findings
10.770 WATER AND WASTE GRANTS AND LOANS AND LOAN GUARANTEES (SECTION 306C) $296,914 Yes 1
21.032 LOCAL ASSISTANCE AND TRIBAL CONSISTENCY FUND $252,036 Yes 0
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $152,396 Yes 0
20.106 AIRPORT IMPROVEMENT PROGRAM, INFRASTRUCTURE INVESTMENT AND JOBS ACT PROGRAMS, AND COVID-19 AIRPORTS PROGRAMS $148,794 Yes 0
15.611 WILDLIFE RESTORATION AND BASIC HUNTER EDUCATION AND SAFETY $36,841 Yes 0
97.042 EMERGENCY MANAGEMENT PERFORMANCE GRANTS $23,550 Yes 0
16.554 NATIONAL CRIMINAL HISTORY IMPROVEMENT PROGRAM (NCHIP) $3,378 Yes 0
10.665 SCHOOLS AND ROADS - GRANTS TO STATES $3,352 Yes 0

Contacts

Name Title Type
RQ57N5G8YVA8 Megan Cameron Auditee
4066324891 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 to use the 10 percent de minimus indirect cost rate as allowed under the Uniform Guidance.
The government was approved by the U.S. Department of Agriculture to receive a loan totaling $344,000 to construct water/sewer improvements for the Wheatland Memorial Healthcare facility. The amount listed for this loan includes the beginning of the period loan balance plus proceeds received and used during the year. The balance owing for the year ended June 30, 2025 is $344,000.
The estimated Fair Market Value (FMV) of donated PPE for the year ended June 30, 2025 was $0 (unaudited).

Finding Details

Finding 2025-010
NONCOMPLIANCE WITH PROCUREMENT AND SUSPENSION AND DEBARMENT REQUIREMENTS, WATER AND WASTE DISPOSAL SYSTEMS FOR RURAL COMMUNITIES, ASSISTANCE LISTING No. 10.770, YEAR ENDED JUNE 30, 2025 Criteria: Per 2 CFR 200.214, non-Federal entities are subject to the non-procurement, debarment and suspension regulations implementing Executive Orders 12549 and 12689, 2 CFR part 180. The regulations in 2 CFR part 180 restrict 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 comply with the procurement standards outlined in 2 CFR §200.318-§200.327, which require competitive procurement processes and verification that contractors are not suspended or debarred. Specifically, the county did not verify the eligibility of all program recipients/participants/contractors through the System for Award Management (SAM) or equivalent documentation in order to verify that they were not suspended, debarred, or otherwise excluded from participation in the program. Cause: The county does not have procurement policies and procedures in place that allow it to comply with procurement standards outlined in the Uniform Guidance. Effect: Non-compliance with program terms and conditions. Questioned costs: None. 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, and that no subaward, contract, or agreement for purchase of goods or services is made with any suspended or debarred party. Views of responsible officials and planned corrective actions: The government agrees with this finding and will adhere to the attached corrective action plan.