Finding Text
NONCOMPLIANCE WITH GRANT TERMS AND CONDITIONS, CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS, ASSISTANCE LISTING No. 21.027, AM-23-0256, AM-23-0255, YEAR ENDED JUNE 30, 2025 Criteria: The grant agreements for AM-23-0256 and AM-23-0255 require the city to submit to the Montana Department of Natural Resources and Conservation (DNRC) quarterly progress reports during the term of the agreements and a final report upon project completion. Condition: The city did not submit all required reports to DNRC, and some of the reports that were submitted were incomplete. Cause: The city is not in compliance with the terms and conditions of the DNRC grant agreements, which may increase the risk of additional oversight, sanctions, or limitations on future grant funding. Effect: Non-compliance with program terms and conditions. Questioned costs: None. Recommendation: The city should develop and implement formal written grant management procedures to ensure full compliance with DNRC grant terms and conditions. These procedures should require documented supervisory review to verify that reports are complete, accurate, and submitted to DNRC on or before the required dates. Views of responsible officials and planned corrective actions: The government agrees with this finding and will adhere to the attached corrective action plan.