FAC Explorer

Audit 902

FY End
2022-06-30
Total Expended
$1.12M
Findings
2
Programs
18
Organization: Hill County, Montana (MT)
Year: 2022 Accepted: 2023-10-20
Auditor: Kcoe Isom LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
426 2022-003 Significant Deficiency - I
576868 2022-003 Significant Deficiency - I

Programs

ALN Program Spent Major Findings
21.027 Coronavirus State and Local Fiscal Recovery Funds $431,789 Yes 1
93.069 Public Health Emergency Preparedness $158,734 - 0
10.557 Special Supplemental Nutrition Program for Women, Infants, and Children $86,566 - 0
97.067 Homeland Security Grant Program $70,699 - 0
93.045 Special Programs for the Aging_title Iii, Part C_nutrition Services $67,646 - 0
93.044 Special Programs for the Aging_title Iii, Part B_grants for Supportive Services and Senior Centers $47,645 - 0
21.019 Coronavirus Relief Fund $44,967 Yes 0
93.268 Immunization Cooperative Agreements $44,725 - 0
97.042 Emergency Management Performance Grants $28,634 - 0
93.217 Family Planning_services $28,174 - 0
93.053 Nutrition Services Incentive Program $27,679 - 0
16.034 Coronavirus Emergency Supplemental Funding Program $26,030 - 0
93.994 Maternal and Child Health Services Block Grant to the States $21,594 - 0
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $16,345 - 0
93.043 Special Programs for the Aging_title Iii, Part D_disease Prevention and Health Promotion Services $7,000 - 0
93.870 Maternal, Infant and Early Childhood Home Visiting Grant $6,591 - 0
10.578 Wic Grants to States (wgs) $4,917 - 0
16.607 Bulletproof Vest Partnership Program $1,092 - 0

Contacts

Name Title Type
UD5XEE8TBGE1 Lexis Dockter Auditee
4062655481 Sarah Stanger Auditor
No contacts on file

Notes to SEFA

Title: Cost Principles Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards presents the activity of all federal financial assistance of Hill County, Montana. The County’s reporting entity is defined in Note 1 to the County’s basic financial statements. Federal financial assistance received directly from federal agencies as well as federal financial assistance passed through other government agencies is included in the schedule. The accompanying Schedule of Expenditures of Federal Awards is presented using the modified accrual basis of accounting, which is a comprehensive basis of accounting other than accounting principles generally accepted in the United States of America. Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in preparation of, the basic financial statements. All federal financial assistance received, cash and noncash, is included as well as all federal financial assistance expended or consumed. De Minimis Rate Used: N Rate Explanation: N/A The accompanying Schedule of Expenditures of Federal Awards is presented using the cost principles from Title 2 U.S. Code of Federal Regulations Part 200, Uniform Guidance Administrative Requirements, Subpart E Cost Principles and OMB Circular A-87.

Finding Details

Finding 2022-003
Condition: Hill County is responsible for complying with Uniform Guidance and the Suspension and Debarment compliance requirement as required by the contract and federal award documents for ARPA funds. Criteria: Prior to entering into subawards and contracts with award funds, recipients must verify that such contractors and subrecipients are not suspended, debarred, or otherwise excluded pursuant to 31 CFR section 19.300. Context: In reviewing contract HC 22-120, the County was unable to provide proof that, prior to entering the contract, the County verified the contractor was not suspended, debarred, or otherwise excluded pursuant to 21 CFR section 19.300. Cause: The County’s Procurement Policy does not address Suspension and Debarment when performed internally rather than by a third party. Effect: Contractors may be suspended, debarred, or otherwise excluded pursuant to 21 CFR section 19.300, thus putting the County out of compliance with the federal award. Recommendation: Prior to entering into any subawards and contracts with award funds, the County should verify the contractor was not suspended, debarred, or otherwise excluded pursuant to 21 CFR section 19.300, and document accordingly. Planned Corrective Action: The County will update the Procurement Policy to address Suspension and Debarment when performed internally and will ensure that staff responsible for federal grant awards understands the requirement and will verify and document compliance.
Finding 2022-003
Condition: Hill County is responsible for complying with Uniform Guidance and the Suspension and Debarment compliance requirement as required by the contract and federal award documents for ARPA funds. Criteria: Prior to entering into subawards and contracts with award funds, recipients must verify that such contractors and subrecipients are not suspended, debarred, or otherwise excluded pursuant to 31 CFR section 19.300. Context: In reviewing contract HC 22-120, the County was unable to provide proof that, prior to entering the contract, the County verified the contractor was not suspended, debarred, or otherwise excluded pursuant to 21 CFR section 19.300. Cause: The County’s Procurement Policy does not address Suspension and Debarment when performed internally rather than by a third party. Effect: Contractors may be suspended, debarred, or otherwise excluded pursuant to 21 CFR section 19.300, thus putting the County out of compliance with the federal award. Recommendation: Prior to entering into any subawards and contracts with award funds, the County should verify the contractor was not suspended, debarred, or otherwise excluded pursuant to 21 CFR section 19.300, and document accordingly. Planned Corrective Action: The County will update the Procurement Policy to address Suspension and Debarment when performed internally and will ensure that staff responsible for federal grant awards understands the requirement and will verify and document compliance.