FAC Explorer

Audit 397933

FY End
2025-06-30
Total Expended
$1.62M
Findings
5
Programs
2
Organization: CITY OF COLSTRIP (MT)
Year: 2025 Accepted: 2026-04-07
Auditor: OLNESS & ASSOCS PC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1206054 2025-009 Material Weakness Yes I
1206055 2025-009 Material Weakness Yes P
1206056 2025-010 Material Weakness Yes I
1206057 2025-009 Material Weakness Yes P
1206058 2025-010 Material Weakness Yes I

Programs

ALN Program Spent Major Findings
11.307 ECONOMIC ADJUSTMENT ASSISTANCE $667,784 Yes 0
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $31,664 Yes 2

Contacts

Name Title Type
KNE1E53LXJW8 Michelle Richards Auditee
4067482300 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).
Expenditures reported for Assistance Listing Number 21.027 -Coronavirus State and Local Fiscal Recovery Funds, include $29,125 in expenditures that were incurred in the prior year.

Finding Details

Finding 2025-009
NONCOMPLIANCE WITH PROCUREMENT AND SUSPENSION AND DEBARMENT REQUIREMENTS, CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS, ASSISTANCE LISTING No. 21.027, Direct Allocation, AM-23-0256, AM-23-0255, 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 city 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 city did not verify the eligibility of 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 city 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.
Finding 2025-010
NONCOMPLIANCE WITH GRANT TERMS AND CONDITIONS, CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS, ASSISTANCE LISTING No. 21.027, AM-23-0256, AM-23-0255, YEAR ENDED JUNE 30, 2025 Criteria: The grant agreements for AM-23-0256 and AM-23-0255 require the city to submit to the Montana Department of Natural Resources and Conservation (DNRC) quarterly progress reports during the term of the agreements and a final report upon project completion. Condition: The city did not submit all required reports to DNRC, and some of the reports that were submitted were incomplete. Cause: The city is not in compliance with the terms and conditions of the DNRC grant agreements, which may increase the risk of additional oversight, sanctions, or limitations on future grant funding. Effect: Non-compliance with program terms and conditions. Questioned costs: None. Recommendation: The city should develop and implement formal written grant management procedures to ensure full compliance with DNRC grant terms and conditions. These procedures should require documented supervisory review to verify that reports are complete, accurate, and submitted to DNRC on or before the required dates. Views of responsible officials and planned corrective actions: The government agrees with this finding and will adhere to the attached corrective action plan.