FAC Explorer

Audit 397500

FY End
2024-06-30
Total Expended
$19.09M
Findings
3
Programs
54
Organization: Missoula County (MT)
Year: 2024 Accepted: 2026-04-02
Auditor: MAHER DUESSEL CPAS

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1205761 2024-002 Material Weakness Yes L
1205762 2024-002 Material Weakness Yes L
1205763 2024-002 Material Weakness Yes L

Programs

ALN Program Spent Major Findings
93.224 COMMUNITY HEALTH CENTERS $837,384 Yes 0
20.933 NATIONAL INFRASTRUCTURE INVESTMENTS $732,972 Yes 0
93.658 FOSTER CARE TITLE IV-E $687,191 Yes 0
10.665 SCHOOLS AND ROADS - GRANTS TO STATES $368,185 Yes 0
97.039 HAZARD MITIGATION GRANT $362,707 Yes 0
16.589 RURAL DOMESTIC VIOLENCE, DATING VIOLENCE, SEXUAL ASSAULT, AND STALKING ASSISTANCE PROGRAM $328,805 Yes 0
21.027 COVID-19, CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $293,368 Yes 1
93.527 COVID-19, AFFORDABLE CARE ACT (ACA) GRANTS FOR NEW AND EXPANDED SERVICES UNDER THE HEALTH CENTER PROGRAM $241,718 Yes 0
66.818 BROWNFIELDS MULTIPURPOSE, ASSESSMENT, REVOLVING LOAN FUND, AND CLEANUP COOPERATIVE AGREEMENTS $238,835 Yes 0
16.585 TREATMENT COURT DISCRETIONARY GRANT PROGRAM $193,755 Yes 0
16.548 DELINQUENCY PREVENTION PROGRAM $166,862 Yes 0
14.228 COVID-19, COMMUNITY DEVELOPMENT BLOCK GRANTS/STATE'S PROGRAM AND NON-ENTITLEMENT GRANTS IN HAWAII $156,369 Yes 0
93.526 COVID-19, FIP VERIFICATION $155,061 Yes 0
15.933 PRESERVATION OF JAPANESE AMERICAN CONFINEMENT SITES $152,852 Yes 0
93.069 PUBLIC HEALTH EMERGENCY PREPAREDNESS $145,231 Yes 0
93.527 AFFORDABLE CARE ACT (ACA) GRANTS FOR NEW AND EXPANDED SERVICES UNDER THE HEALTH CENTER PROGRAM $138,370 Yes 0
66.001 AIR POLLUTION CONTROL PROGRAM SUPPORT $133,956 Yes 0
12.121 MONTANA, NEVADA, NEW MEXICO, UTAH, IDAHO, & WYOMING ENVIRONMENTAL INFRASTRUCTURE (SECTION 595) - ARRA $133,097 Yes 0
97.042 EMERGENCY MANAGEMENT PERFORMANCE GRANTS $130,000 Yes 0
16.575 CRIME VICTIM ASSISTANCE $117,343 Yes 0
16.838 COMPREHENSIVE OPIOID, STIMULANT, AND OTHER SUBSTANCES USE PROGRAM $117,122 Yes 0
93.994 MATERNAL AND CHILD HEALTH SERVICES BLOCK GRANT TO THE STATES $111,417 Yes 0
93.276 DRUG-FREE COMMUNITIES SUPPORT PROGRAM GRANTS $111,249 Yes 0
93.977 SEXUALLY TRANSMITTED DISEASES (STD) PREVENTION AND CONTROL GRANTS $94,484 Yes 0
93.323 EPIDEMIOLOGY AND LABORATORY CAPACITY FOR INFECTIOUS DISEASES (ELC) $86,547 Yes 0
93.268 IMMUNIZATION COOPERATIVE AGREEMENTS $78,378 Yes 0
93.354 PUBLIC HEALTH EMERGENCY RESPONSE: COOPERATIVE AGREEMENT FOR EMERGENCY RESPONSE: PUBLIC HEALTH CRISIS RESPONSE $70,814 Yes 0
16.590 GRANTS TO ENCOURAGE ARREST POLICIES AND ENFORCEMENT OF PROTECTION ORDERS PROGRAM $62,729 Yes 0
93.918 GRANTS TO PROVIDE OUTPATIENT EARLY INTERVENTION SERVICES WITH RESPECT TO HIV DISEASE $54,739 Yes 0
20.939 SAFE STREETS AND ROADS FOR ALL $54,507 Yes 0
10.680 FOREST HEALTH PROTECTION $45,709 Yes 0
14.228 COMMUNITY DEVELOPMENT BLOCK GRANTS/STATE'S PROGRAM AND NON-ENTITLEMENT GRANTS IN HAWAII $44,704 Yes 0
93.898 CANCER PREVENTION AND CONTROL PROGRAMS FOR STATE, TERRITORIAL AND TRIBAL ORGANIZATIONS $44,229 Yes 0
93.959 BLOCK GRANTS FOR PREVENTION AND TREATMENT OF SUBSTANCE ABUSE $44,211 Yes 0
20.219 RECREATIONAL TRAILS PROGRAM $41,029 Yes 0
95.001 HIGH INTENSITY DRUG TRAFFICKING AREAS PROGRAM $38,094 Yes 0
10.557 WIC SPECIAL SUPPLEMENTAL NUTRITION PROGRAM FOR WOMEN, INFANTS, AND CHILDREN $30,856 Yes 0
10.025 PLANT AND ANIMAL DISEASE, PEST CONTROL, AND ANIMAL CARE $30,000 Yes 0
15.230 INVASIVE AND NOXIOUS PLANT MANAGEMENT $30,000 Yes 0
16.588 VIOLENCE AGAINST WOMEN FORMULA GRANTS $29,589 Yes 0
97.039 COVID-19, HAZARD MITIGATION GRANT $26,986 Yes 0
10.704 LAW ENFORCEMENT AGREEMENTS $21,000 Yes 0
20.600 STATE AND COMMUNITY HIGHWAY SAFETY $16,207 Yes 0
81.041 STATE ENERGY PROGRAM $12,000 Yes 0
16.021 JUSTICE SYSTEMS RESPONSE TO FAMILIES $9,863 Yes 0
20.616 NATIONAL PRIORITY SAFETY PROGRAMS $8,595 Yes 0
10.001 AGRICULTURAL RESEARCH BASIC AND APPLIED RESEARCH $8,500 Yes 0
10.697 STATE & PRIVATE FORESTRY HAZARDOUS FUEL REDUCTION PROGRAM $8,000 Yes 0
10.698 STATE & PRIVATE FORESTRY COOPERATIVE FIRE ASSISTANCE $8,000 Yes 0
20.608 MINIMUM PENALTIES FOR REPEAT OFFENDERS FOR DRIVING WHILE INTOXICATED $7,108 Yes 0
10.572 WIC FARMERS' MARKET NUTRITION PROGRAM (FMNP) $565 Yes 0
97.067 HOMELAND SECURITY GRANT PROGRAM $370 Yes 0
16.738 EDWARD BYRNE MEMORIAL JUSTICE ASSISTANCE GRANT PROGRAM $284 Yes 0
93.870 MATERNAL, INFANT AND EARLY CHILDHOOD HOMEVISITING GRANT PROGRAM $158 Yes 0

Contacts

Name Title Type
Q6BNN4XM3LR5 Lester Bracey Auditee
4067215700 Samantha Strejcek Auditor
No contacts on file

Notes to SEFA

The accompanying schedule of expenditures of federal awards (Schedule) includes the federal award activity of Missoula County, Montana (County) under programs of the federal government for the year ended June 30, 2024. The information in this Schedule is presented in accordance with the requirements of Title 2 U.S. Code of 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 County, it is not intended to and does not present the financial position, changes in net position, or cash flows of the County. Component Units The County’s financial statements include the operations of the Missoula Aging Services and the Partnership Health Center, which expended $1,942,165 and $8,245,166 respectively, in federal awards, of which $1,942,165 and $2,772,971 are not included in the accompanying Schedule for the year ended June 30, 2024. This Schedule does not include the expenditures of the component units because they each completed a separate audit in accordance with the Uniform Guidance.
The accompanying schedule reports only the portion of the annual Schools and Roads – Grants to States (ALN 10.665) award that is allocated to the County. The County received an additional $158,542 that was allocated directly to area schools. Since the County has no oversight responsibilities, this amount is not included in this Schedule.

Finding Details

Finding 2024-002
Finding 2024-02 – Reporting U.S. Department of Treasury COVID-19 Coronavirus State and Local Fiscal Recovery Funds (CSLFRF) – ALN 21.027 Reporting Condition: The internal control system to ensure that the Project and Expenditure Report submitted to Treasury was accurate was not operating effectively. The County reported total expenditures on the Quarter 2 2024 Project and Expenditure Report of $10,850,317 and total expenditures on the Quarter 2 2023 Project and Expenditure Report of $6,861,504 and therefore indicated 2024 fiscal year expenditures were $3,988,813 and reported expenditures on the 2024 SEFA of $5,535,797. Criteria: Quarterly reports are required to be accurate and include all activity of the reporting period, supported by the applicable accounting records and fairly presented in accordance with Treasury requirements. The reports are to include the current period expenditures, as well as the cumulative expenditures related to the projects. Cause: Internal controls in place to ensure that the quarterly reports were completed accurately were not adequate. Effect: The quarterly reports submitted to Treasury do not contain information supported by the accounting records of the County. Questioned Costs: None. Identification as a Repeat Finding: This is a repeat finding of 2023-003 and 2022-003. Recommendation: We recommend the County implement a procedure to ensure that all required quarterly reports are completed accurately and verify that the expenditures agree to the amounts reported in the general ledger and SEFA. In addition, we recommend that the County ensure proper correction of previously submitted reports. Views of Responsible Officials and Planned Corrective Actions: Management agrees with this finding. See separate Corrective Action Plan.