Finding 624508 (2022-003)

- Repeat Finding
Requirement
L
Questioned Costs
-
Year
2022
Accepted
2023-09-18

AI Summary

  • Core Issue: The County submitted its fiscal year 2022 audit over a year late, missing the March 31, 2023 deadline.
  • Impacted Requirements: This delay violates MT Administrative Rules 2.4.411 and Federal Uniform Guidance/A-133 audit submission timelines.
  • Recommended Follow-up: Ensure timely completion of annual audits to meet state and federal compliance requirements.

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.

Categories

Subrecipient Monitoring

Other Findings in this Audit

Programs in Audit

ALN Program Name Expenditures
21.027 Coronavirus State and Local Fiscal Recovery Funds $11.19M
93.268 Immunization Cooperative Agreements $1.07M
93.870 Maternal, Infant and Early Childhood Home Visiting Grant $366,085
20.933 National Infrastructure Investments $331,142
93.498 Provider Relief Fund $289,320
16.575 Crime Victim Assistance $245,834
20.106 Airport Improvement Program $244,735
16.738 Edward Byrne Memorial Justice Assistance Grant Program $221,825
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $196,813
10.665 Schools and Roads - Grants to States $174,356
16.710 Public Safety Partnership and Community Policing Grants $162,325
93.069 Public Health Emergency Preparedness $125,902
10.557 Special Supplemental Nutrition Program for Women, Infants, and Children $96,509
16.588 Violence Against Women Formula Grants $94,718
93.994 Maternal and Child Health Services Block Grant to the States $62,964
90.404 2018 Hava Election Security Grants $62,669
93.898 Cancer Prevention and Control Programs for State, Territorial and Tribal Organizations $61,649
93.435 Innovative State and Local Public Health Strategies to Prevent and Manage Diabetes and Heart Disease and Stroke- $35,500
16.034 Coronavirus Emergency Supplemental Funding Program $31,407
93.426 Improving the Health of Americans Through Prevention and Management of Diabetes and Heart Disease and Stroke $28,350
93.354 Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response $22,597
97.042 Emergency Management Performance Grants $15,000
10.578 Wic Grants to States (wgs) $13,030
93.977 Preventive Health Services_sexually Transmitted Diseases Control Grants $11,674
93.103 Food and Drug Administration_research $10,727
97.067 Homeland Security Grant Program $5,360
93.136 Injury Prevention and Control Research and State and Community Based Programs $5,000
15.916 Outdoor Recreation_acquisition, Development and Planning $4,452
93.917 Hiv Care Formula Grants $3,097
20.600 State and Community Highway Safety $1,869
10.572 Wic Farmers' Market Nutrition Program (fmnp) $1,098
20.616 National Priority Safety Programs $1,006