Finding 497983 (2023-008)

Material Weakness
Requirement
L
Questioned Costs
-
Year
2023
Accepted
2024-09-24

AI Summary

  • Core Issue: The County's audits for fiscal years 2022 and 2023 were submitted late, missing the March 31 deadlines.
  • Impacted Requirements: Compliance with MT Administrative Rules 2-4-411 and Federal Uniform Guidance/A-133 was not met.
  • Recommended Follow-up: Ensure timely completion of future audits by improving documentation processes and adherence to deadlines.

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.

Categories

Subrecipient Monitoring

Other Findings in this Audit

  • 497982 2023-008
    Material Weakness
  • 1074424 2023-008
    Material Weakness
  • 1074425 2023-008
    Material Weakness

Programs in Audit

ALN Program Name Expenditures
21.032 Local Assistance and Tribal Consistency Fund $1.82M
21.027 Coronavirus State and Local Fiscal Recovery Funds $648,853
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $168,152
97.067 Homeland Security Grant Program $68,695
93.268 Immunization Cooperative Agreements $63,569
93.069 Public Health Emergency Preparedness $60,957
93.898 Cancer Prevention and Control Programs for State, Territorial and Tribal Organizations $47,193
97.042 Emergency Management Performance Grants $31,214
93.994 Maternal and Child Health Services Block Grant to the States $9,215
10.664 Cooperative Forestry Assistance $9,000