Finding Text
2023-006 Federal Audit Issuance
CFDA Title: Coronavirus State and Local Fiscal Recovery Funds
CFDA Number: 21.027
Name of Federal Agency: U.S Department of the Treasury
Name of Pass-through Entity: Montana Office of the Governor
Condition:
The audit report was not summitted in a timely manner.
Context:
We reviewed the date that the audit could be issued in relation to the Federal Audit due date.
Criteria:
When an entity is required to have a federal audit, the federal audit due date is 9 months subsequent to the fiscal year end.
Effect:
The federal audit was not submitted to the State and Federal government by the deadline of September 30, 2024.
Cause:
The District was not able to provide the required documentation for the federal testing in a timely manner.
Recommendation:
We recommend the District ensure that the documentation is provided in a timely manner so the audit can be filed by the due date.