FAC Explorer

Finding 1239837 (2025-002)

Material Weakness Repeat Finding
Requirement
L
Questioned Costs
-
Year
2025
Accepted
2026-10-02
Audit: 414514
Organization: Mountain Home Montana, INC (MT)
Auditor: CARVER FLOREK & JAMES CPAS

AI Summary

  • Core Issue: The Organization filed the SAMHSA SF-425 report 154 days late, violating the 90-day filing requirement.
  • Impacted Requirements: Compliance with federal financial reporting criteria for timely submission of the SF-425.
  • Recommended Follow-Up: Review and improve control activities to ensure future filings meet the 90-day deadline.

Finding Text

2025-002 Compliance over Federal Financial Reporting Criteria: SAMHSA Annual SF-425’s are required to be filed no later than 90 days after the end of the budget period. Condition: During our testing we found that the Organization filed the SAMHSA SF-425 154 days after the end of the budget period. Cause: Undetermined. Effect: The Organization did not comply with the requirement to file the SAMHSA SF-425 within 90 days. Recommendation: We recommend that the Organization reviews control activities related to the SAMHSA SF-425 and makes necessary modifications to ensure the report is filed within 90 days.

Corrective Action Plan

With regard to Federal Award Finding 2025-002, Compliance over Federal Financial Reporting - Significant Deficiency, in the audit report for Mountain Home Montana, Inc. for the year ended December 31, 2025, we offer the following response: MHM will create a shared system of reminders within the Finance Department's schedule and calendar to ensure that the SF-425 report is filed within 90 days of the end of the budget period. This reminder system will include a minimum of three people: the Senior Director of Finance People & Operations, the Billing and Finance Specialist, and the contracted Finance Consultant & Bookkeeper, to safeguard against the filing being late. Creating a system where the timely filing of the SF-425 is the responsibility of the Finance Department vs the responsibility of a single person will ensure that the filing is always completed on time.

Categories

Reporting

Programs in Audit

ALN Program Name Expenditures
93.550 TRANSITIONAL LIVING FOR HOMELESS YOUTH $270,005
93.958 BLOCK GRANTS FOR COMMUNITY MENTAL HEALTH SERVICES $198,021
93.243 SUBSTANCE ABUSE AND MENTAL HEALTH SERVICES PROJECTS OF REGIONAL AND NATIONAL SIGNIFICANCE $134,909
93.558 TEMPORARY ASSISTANCE FOR NEEDY FAMILIES $95,146
93.590 COMMUNITY-BASED CHILD ABUSE PREVENTION GRANTS $29,551
93.788 OPIOID STR $15,699