FAC Explorer

Audit 50110

FY End
2022-06-30
Total Expended
$13.82M
Findings
2
Programs
24
Organization: City of Missoula (MT)
Year: 2022 Accepted: 2023-03-30
Auditor: Kcoe Isom LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
51418 2022-002 Significant Deficiency - B
627860 2022-002 Significant Deficiency - B

Programs

ALN Program Spent Major Findings
21.027 Coronavirus State and Local Fiscal Recovery Funds $2.66M Yes 0
14.239 Home Investment Partnerships Program $1.75M Yes 0
66.468 Capitalization Grants for Drinking Water State Revolving Funds $1.65M Yes 0
20.205 Highway Planning and Construction $1.03M Yes 1
95.001 High Intensity Drug Trafficking Areas Program $427,217 - 0
15.916 Outdoor Recreation_acquisition, Development and Planning $372,714 - 0
66.458 Capitalization Grants for Clean Water State Revolving Funds $312,569 - 0
93.859 Biomedical Research and Research Training $304,201 - 0
14.218 Community Development Block Grants/entitlement Grants $241,223 - 0
16.710 Public Safety Partnership and Community Policing Grants $211,679 - 0
20.505 Metropolitan Transportation Planning and State and Non-Metropolitan Planning and Research $188,876 - 0
66.818 Brownfields Assessment and Cleanup Cooperative Agreements $83,826 - 0
16.034 Coronavirus Emergency Supplemental Funding Program $77,634 - 0
16.575 Crime Victim Assistance $56,134 - 0
20.219 Recreational Trails Program $43,068 Yes 0
16.738 Edward Byrne Memorial Justice Assistance Grant Program $40,060 - 0
97.067 Homeland Security Grant Program $24,700 - 0
20.616 National Priority Safety Programs $19,763 - 0
97.047 Pre-Disaster Mitigation $16,517 - 0
16.609 Project Safe Neighborhoods $16,277 - 0
16.543 Missing Children's Assistance $12,844 - 0
16.607 Bulletproof Vest Partnership Program $11,963 - 0
20.600 State and Community Highway Safety $9,793 - 0
15.904 Historic Preservation Fund Grants-in-Aid $6,000 - 0

Contacts

Name Title Type
NBMKDLVHBMF1 Leigh Grffing Auditee
4065226122 Jan Schweitzer Auditor
No contacts on file

Notes to SEFA

Title: NOTE 3.LOAN PROGRAMS Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards (the Schedule) includes the federal award activity of the City of Missoula, Montana under programs of the federal government for the year ended June 30, 2022. The information in the Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements of Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of the City, it is not intended to and does not present the financial position, changes in net position, or cash flows of the City. Expenditures reported on the Schedule are presented 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. De Minimis Rate Used: N Rate Explanation: The City has elected not to use the 10% de minimis indirect cost rate described in the Uniform Guidance. The Brownfields, Community Development Block Grants, and Home Investment Partnership loan programs are administered directly by the City, and balances and transactions relating to these programs are included in the Citys basic financial statements. Loans outstanding at the beginning of the year and loans made during the year are included in the federal expenditures presented in the Schedule. The balances of loans outstanding at June 30, 2022 for these programs were $1,882,942, $598,096, and $80,000, respectively.

Finding Details

Finding 2022-002
Finding #2022-002 Internal Controls Over Compliance For Allowable Costs Affected Program: Highway Planning and Construction Cluster AL number 20.205/20.219. Condition: We noted two expenditures charged to the grant that were reimbursed twice and one that was reimbursed for more than the underlying support. Questioned Costs: Known costs of $1,041 and likely costs of $1,612. Criteria: 2CFR section 400 specifies the requirements related to allowable costs. Context: Out of 60 expenditure items tested for the grant, we noted two that were reimbursed twice, and one that was reimbursed for the wrong amount when compared to the underlying support. Cause: Lack of detailed review of the reimbursement requests. Effect: Two expenditures were reimbursed twice and one was reimbursed for the incorrect amount. Recommendation: We recommended that management implement procedures to ensure reimbursement requests are accurate before being submitted to the federal agency. Client Response and Corrective Actions: See Corrective Action Plan.
Finding 2022-002
Finding #2022-002 Internal Controls Over Compliance For Allowable Costs Affected Program: Highway Planning and Construction Cluster AL number 20.205/20.219. Condition: We noted two expenditures charged to the grant that were reimbursed twice and one that was reimbursed for more than the underlying support. Questioned Costs: Known costs of $1,041 and likely costs of $1,612. Criteria: 2CFR section 400 specifies the requirements related to allowable costs. Context: Out of 60 expenditure items tested for the grant, we noted two that were reimbursed twice, and one that was reimbursed for the wrong amount when compared to the underlying support. Cause: Lack of detailed review of the reimbursement requests. Effect: Two expenditures were reimbursed twice and one was reimbursed for the incorrect amount. Recommendation: We recommended that management implement procedures to ensure reimbursement requests are accurate before being submitted to the federal agency. Client Response and Corrective Actions: See Corrective Action Plan.