Finding Text
Reporting
U.S. Department of Treasury, passed through from the Montana Department of Natural Resources and Conservation
ALN: 21.027, Coronavirus State and Local Fiscal Recovery Funds
U.S. Department of Agriculture
ALN: 10.760, Water and Waste Disposal Systems for Rural Communities
Criteria: The grant award RW-22-077A required quarterly progress reports for the periods ending March, June, September, and December be submitted to DNRC during the term of the award. The US Department of Agriculture, Rural Development award also requires quarterly income and expense reports.
Condition: For the RW-22-077A award, the Authority only submitted one quarterly report. For the Rural Development award, the Authority submitted summaries, invoice copies, and other documentation, and Rural Development acknowledged each draw request that was submitted.
Context: The information included in the reports and submitted to Rural Development provided agreed to the accounting records and supporting documents.
Effect: The Authority did not comply with the reporting requirements outlined in the award agreements.
Questioned Costs: None
Cause: For the RW-22-077A award, only one was submitted because there were so few draws the information would have been redundant with no additional information included in the omitted reports. For both awards, with each draw request, the Authority includes copies of invoices and a summary of all expenses compared to the grant award balances. For the Rural Development award, the Authority gets a confirmation from Rural Development and they have accepted this method; the Authority has not prepared financial reports using the Rural Development 442-2 or 442-3 reports.
Auditor Recommendation: We recommend that the Authority follow the terms of the grant awards and submit the reports required in the awards.
Authority Response: The Project Administrator and the outside accountant will work with the grantor entities and submit reports as required, based on direction provided by the grantors.