FAC Explorer

Audit 400644

FY End
2023-06-30
Total Expended
$5.94M
Findings
9
Programs
12
Organization: Stillwater County (MT)
Year: 2023 Accepted: 2026-05-05
Auditor: OLNESS AND ASSOCIATES PC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1213727 2023-020 Material Weakness Yes B
1213728 2023-019 Material Weakness Yes I
1213729 2023-019 Material Weakness Yes I
1213730 2023-019 Material Weakness Yes I
1213731 2023-019 Material Weakness Yes I
1213732 2023-019 Material Weakness Yes I
1213733 2023-019 Material Weakness Yes I
1213734 2023-019 Material Weakness Yes I
1213735 2023-019 Material Weakness Yes I

Programs

ALN Program Spent Major Findings
97.036 DISASTER GRANTS - PUBLIC ASSISTANCE (PRESIDENTIALLY DECLARED DISASTERS) $2.59M Yes 1
11.307 ECONOMIC ADJUSTMENT ASSISTANCE $64,375 Yes 0
20.106 AIRPORT IMPROVEMENT PROGRAM, INFRASTRUCTURE INVESTMENT AND JOBS ACT PROGRAMS, AND COVID-19 AIRPORTS PROGRAMS $62,874 Yes 0
97.042 EMERGENCY MANAGEMENT PERFORMANCE GRANTS $60,947 Yes 0
10.665 SCHOOLS AND ROADS - GRANTS TO STATES $53,048 Yes 0
10.760 WATER AND WASTE DISPOSAL SYSTEMS FOR RURAL COMMUNITIES $40,144 Yes 0
93.069 PUBLIC HEALTH EMERGENCY PREPAREDNESS $33,332 Yes 0
21.032 LOCAL ASSISTANCE AND TRIBAL CONSISTENCY FUND $31,619 Yes 0
93.994 MATERNAL AND CHILD HEALTH SERVICES BLOCK GRANT TO THE STATES $7,643 Yes 0
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $7,500 Yes 1
93.268 IMMUNIZATION COOPERATIVE AGREEMENTS $6,416 Yes 0
15.904 HISTORIC PRESERVATION FUND GRANTS-IN-AID $6,000 Yes 0

Contacts

Name Title Type
VEVBMZT5FL35 Kisha Cornell Auditee
4063228008 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, 2023. 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 was approved by the U.S. Department of Agriculture to receive a loan totaling $4,100,000 to construct the Absarokee Sewer System Improvements. The amount listed for this loan includes proceeds used during the year. The balance owing for the year ended June 30, 2023 is $4,045,309.
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, 2023 was $0 (unaudited).
Expenditures reported for Assistance Listing Number 97.036 - Disaster Grants - Public Assistance, include approximately $27,000 in expenditures that were incurred in the prior year.

Finding Details

Finding 2023-020
Criteria: The cost principles in 2 CFR part 200, subpart E (Cost Principles), prescribe the cost accounting requirements associated with the administration of federal awards. Direct costs are those costs that can be identified specifically with a particular final cost objective, such as a federal award, or other internally or externally funded activity, or that can be directly assigned to such activities relatively easily with a high degree of accuracy. Condition: Program expenditures were not separately identified in the general ledger for each Project Worksheet (PW). Questioned Costs: None Cause: The county does not have internal control policies and procedures in place that allows it to comply with cost principles outlined in the Uniform Guidance Effect: Non-compliance with Federal costs principles. Recommendation: Program expenditures should be separately identified in the general ledger.
Finding 2023-019
Criteria: Per section 13 of Treasury’s Final Rule FAQs and 2 CFR 200.214, counties must comply with the procurement standards set forth in 2 CFR 200.318, through 2 CFR 200.327, when using their SLFRF award funds to procure goods and services to carry out the objectives of their SLFRF award. In addition, 2 CFR 200.214, prohibits recipients from using SLFRF funds to enter into subawards and contracts with parties that are debarred, suspended, or otherwise excluded from or ineligible for participation in Federal assistance programs. Condition: The county did not verify that program recipients/participants 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 allows 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.