Finding Text
2022/2023-008 Audit Report Deadline
CFDA Title: Coronavirus State and Local Fiscal Recovery Funds / Local Assistance and Tribal
Consistency Fund
CFDA Number: 21.027 / 21.032
Federal Agency: United States Department of the Treasury Pass-through Entity: N/A
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 audit for both fiscal year 2022 and 2023 was not completed until after March
31, 2024.
Context:
Per review of the audit compliance requirements for both the State of Montana and the Federal
government.
Criteria:
The Audit for fiscal year ended June 30, 2022, was due to the State and Federal
Government by March 31, 2023, as required by MT Administrative Rules 2-4-411 and the Federal
Uniform Guidance/A-133 rules. The audit for the fiscal year ended June 30th, 2023, was
due to the State and the Federal government by March 31, 2024, as required by MT Administrative
Rules 2.4.411 and the Federal Uniform Guidance/A-133 rules.
Effect:
The County is late in completing their fiscal year 2022 and 2023 audit.
Cause:
The County was unable to provide needed documentation for auditing items for the
financial statement portion of the audit as well as federal testing.
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.