FAC Explorer

Audit 52559

FY End
2022-06-30
Total Expended
$16.06M
Findings
4
Programs
32
Organization: Shiloh Neighborhood Development Corporation (OH)
Year: 2022 Accepted: 2023-09-18
Auditor: Denning Downey and Associates Cpa's

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
48066 2022-003 - Yes L
48067 2022-003 - Yes L
624508 2022-003 - Yes L
624509 2022-003 - Yes L

Programs

ALN Program Spent Major Findings
21.027 Coronavirus State and Local Fiscal Recovery Funds $11.19M Yes 1
93.268 Immunization Cooperative Agreements $1.07M Yes 1
93.870 Maternal, Infant and Early Childhood Home Visiting Grant $366,085 - 0
20.933 National Infrastructure Investments $331,142 - 0
93.498 Provider Relief Fund $289,320 - 0
16.575 Crime Victim Assistance $245,834 - 0
20.106 Airport Improvement Program $244,735 - 0
16.738 Edward Byrne Memorial Justice Assistance Grant Program $221,825 - 0
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $196,813 - 0
10.665 Schools and Roads - Grants to States $174,356 - 0
16.710 Public Safety Partnership and Community Policing Grants $162,325 - 0
93.069 Public Health Emergency Preparedness $125,902 - 0
10.557 Special Supplemental Nutrition Program for Women, Infants, and Children $96,509 - 0
16.588 Violence Against Women Formula Grants $94,718 - 0
93.994 Maternal and Child Health Services Block Grant to the States $62,964 - 0
90.404 2018 Hava Election Security Grants $62,669 - 0
93.898 Cancer Prevention and Control Programs for State, Territorial and Tribal Organizations $61,649 - 0
93.435 Innovative State and Local Public Health Strategies to Prevent and Manage Diabetes and Heart Disease and Stroke- $35,500 - 0
16.034 Coronavirus Emergency Supplemental Funding Program $31,407 - 0
93.426 Improving the Health of Americans Through Prevention and Management of Diabetes and Heart Disease and Stroke $28,350 - 0
93.354 Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response $22,597 - 0
97.042 Emergency Management Performance Grants $15,000 - 0
10.578 Wic Grants to States (wgs) $13,030 - 0
93.977 Preventive Health Services_sexually Transmitted Diseases Control Grants $11,674 - 0
93.103 Food and Drug Administration_research $10,727 - 0
97.067 Homeland Security Grant Program $5,360 - 0
93.136 Injury Prevention and Control Research and State and Community Based Programs $5,000 - 0
15.916 Outdoor Recreation_acquisition, Development and Planning $4,452 - 0
93.917 Hiv Care Formula Grants $3,097 - 0
20.600 State and Community Highway Safety $1,869 - 0
10.572 Wic Farmers' Market Nutrition Program (fmnp) $1,098 - 0
20.616 National Priority Safety Programs $1,006 - 0

Contacts

Name Title Type
XXXXXXXXXXXX Justine Swanson Auditee
4065823002 Robert Denning Auditor
No contacts on file

Notes to SEFA

Accounting Policies: Note 1: Basis of Presentation:The accompanying Schedule of Expenditures of Federal Awards (the Schedule) includes the federal grant activity of the County under programs of the federal government for the year ended June 30, 2022. The information in this schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, of Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards. Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in preparation of, the basic financial statements.Note 2: Summary of Significant Accounting PoliciesExpenditures 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.Note 3: Indirect Cost RateGallatin County has elected not to use the 10-percent de minimis indirect cost rate in Sec. 200.414 Indirect Costs under the Uniform Guidance.Note 4: Schools and Roads - Forest Reserve:$174,356 was reported in the Road Fund and represents 66 2/3 percent of the total amount of$261,533 received by the County. The remaining $81,177 which represents 33 1/3 percent was distributed directly to the countywide school levy funds as required by state statue.Note 5:The Rest Home was awarded $416,267.18 in FY '20 from HRSA for General Distribution and Targeted Distribution formula funding for Covid infection response. We had a remaining balance of $411,750.62 to carry forward and we received additional funding in FY21 and FY 22 for a total award of $845,629. On the FY 22 SEFA, $289, 320 in expenses were reported to correspond tothe Q2 2020 calendar year of the PRF funds reported March 2022. Subrecipients Of the federal expenditures presented in the schedule, Gallatin County provided federal awards to the subrecipients as follows:Program Name Assistance Listing Subrecipient Amount Edward Byrne Memorial Justice Assistance Grant Program 16.738 City of Bozeman $72,716Edward Byrne Memorial Justice Assistance Grant Program 16.738 City of Helena $31,365Edward Byrne Memorial Justice Assistance Grant Program 16.73 Lewis & Clark County Sheriffs Office $31,558 Edward Byrne Memorial Justice Assistance Grant Program 16.738 Park County Sheriffs Office $28,744Total Edward Byrne Memorial Justice Assistance Grant Programs $164,383Coronavirus State and Local Recovery Funds 21.027 Greater Gallatin United Way $296,292Coronavirus State and Local Recovery Funds 21.027 MSU Gallatin College $122,779Coronavirus State and Local Recovery Funds 21.027 One Valley Community Foundation $490,357Total Coronavirus State and Local Recovery Funds $909,428 De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate.

Finding Details

Finding 2022-003
2022-003 Audit report deadline (Repeated 2021-004, 2020-003, and 2019-003) CFDA Title: Coronavirus Relief Fund and Immunization CFDA Number: 21,027 and 93.268 Federal Award Number: N/A and 22-07-4-31-116-0 Federal Agency: Department of Treasury and U.S. Department of Health and Human Services Pass-through Entity: Montana Department of Administration Local Government Services and Montana Department of Public Health and Human Services Condition: Montana local governments with a June 30th fiscal year end must submit their audit report to the MT Department of Administration and the Federal Clearing house by March 31st, following the fiscal year end. The County did not have an audit completed until August 2023. Context: Per review of the audit compliance requirements for both the State of Montana and the Federal government. Criteria: The audit for the fiscal year ended June 30th, 2022, was due to the State and the Federal government by March 31, 2023, as required by MT Administrative Rules 2.4.411 and the Federal Uniform Guidance/A-133 rules. Effect: The County was over a year late in completing their fiscal year 2022 audit. Cause: The Co nty did not complete its 2021 audit until March 2023 in order to finish the close out of its fiscal year 2022 year to be ready for audit. Recommendation: We recommend the County complete their annual audits in compliance with MT Administrative Rules 2.4.411 and federal rules described in the Uniform Guidance/A-133.
Finding 2022-003
2022-003 Audit report deadline (Repeated 2021-004, 2020-003, and 2019-003) CFDA Title: Coronavirus Relief Fund and Immunization CFDA Number: 21,027 and 93.268 Federal Award Number: N/A and 22-07-4-31-116-0 Federal Agency: Department of Treasury and U.S. Department of Health and Human Services Pass-through Entity: Montana Department of Administration Local Government Services and Montana Department of Public Health and Human Services Condition: Montana local governments with a June 30th fiscal year end must submit their audit report to the MT Department of Administration and the Federal Clearing house by March 31st, following the fiscal year end. The County did not have an audit completed until August 2023. Context: Per review of the audit compliance requirements for both the State of Montana and the Federal government. Criteria: The audit for the fiscal year ended June 30th, 2022, was due to the State and the Federal government by March 31, 2023, as required by MT Administrative Rules 2.4.411 and the Federal Uniform Guidance/A-133 rules. Effect: The County was over a year late in completing their fiscal year 2022 audit. Cause: The Co nty did not complete its 2021 audit until March 2023 in order to finish the close out of its fiscal year 2022 year to be ready for audit. Recommendation: We recommend the County complete their annual audits in compliance with MT Administrative Rules 2.4.411 and federal rules described in the Uniform Guidance/A-133.
Finding 2022-003
2022-003 Audit report deadline (Repeated 2021-004, 2020-003, and 2019-003) CFDA Title: Coronavirus Relief Fund and Immunization CFDA Number: 21,027 and 93.268 Federal Award Number: N/A and 22-07-4-31-116-0 Federal Agency: Department of Treasury and U.S. Department of Health and Human Services Pass-through Entity: Montana Department of Administration Local Government Services and Montana Department of Public Health and Human Services Condition: Montana local governments with a June 30th fiscal year end must submit their audit report to the MT Department of Administration and the Federal Clearing house by March 31st, following the fiscal year end. The County did not have an audit completed until August 2023. Context: Per review of the audit compliance requirements for both the State of Montana and the Federal government. Criteria: The audit for the fiscal year ended June 30th, 2022, was due to the State and the Federal government by March 31, 2023, as required by MT Administrative Rules 2.4.411 and the Federal Uniform Guidance/A-133 rules. Effect: The County was over a year late in completing their fiscal year 2022 audit. Cause: The Co nty did not complete its 2021 audit until March 2023 in order to finish the close out of its fiscal year 2022 year to be ready for audit. Recommendation: We recommend the County complete their annual audits in compliance with MT Administrative Rules 2.4.411 and federal rules described in the Uniform Guidance/A-133.
Finding 2022-003
2022-003 Audit report deadline (Repeated 2021-004, 2020-003, and 2019-003) CFDA Title: Coronavirus Relief Fund and Immunization CFDA Number: 21,027 and 93.268 Federal Award Number: N/A and 22-07-4-31-116-0 Federal Agency: Department of Treasury and U.S. Department of Health and Human Services Pass-through Entity: Montana Department of Administration Local Government Services and Montana Department of Public Health and Human Services Condition: Montana local governments with a June 30th fiscal year end must submit their audit report to the MT Department of Administration and the Federal Clearing house by March 31st, following the fiscal year end. The County did not have an audit completed until August 2023. Context: Per review of the audit compliance requirements for both the State of Montana and the Federal government. Criteria: The audit for the fiscal year ended June 30th, 2022, was due to the State and the Federal government by March 31, 2023, as required by MT Administrative Rules 2.4.411 and the Federal Uniform Guidance/A-133 rules. Effect: The County was over a year late in completing their fiscal year 2022 audit. Cause: The Co nty did not complete its 2021 audit until March 2023 in order to finish the close out of its fiscal year 2022 year to be ready for audit. Recommendation: We recommend the County complete their annual audits in compliance with MT Administrative Rules 2.4.411 and federal rules described in the Uniform Guidance/A-133.