Finding Text
2022-003 Audit report deadline (Repeated 2021-004, 2020-003, and 2019-003) CFDA Title: Coronavirus Relief Fund and Immunization CFDA Number: 21,027 and 93.268 Federal Award Number: N/A and 22-07-4-31-116-0 Federal Agency: Department of Treasury and U.S. Department of Health and Human Services Pass-through Entity: Montana Department of Administration Local Government Services and Montana Department of Public Health and Human Services 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 did not have an audit completed until August 2023. Context: Per review of the audit compliance requirements for both the State of Montana and the Federal government. Criteria: The audit for the fiscal year ended June 30th, 2022, was due to the State and the Federal government by March 31, 2023, as required by MT Administrative Rules 2.4.411 and the Federal Uniform Guidance/A-133 rules. Effect: The County was over a year late in completing their fiscal year 2022 audit. Cause: The Co nty did not complete its 2021 audit until March 2023 in order to finish the close out of its fiscal year 2022 year to be ready for audit. 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.