Audit 408880

Finding 2025-001 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, 2025, 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: Yes 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.