Finding Text
2023-002 Late Audit Submission (Repeat Finding 2021/2022-013) CFDA Title: Coronavirus State
and Local Fiscal Recovery Funds CFDA Number: 21.027
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’s audit was not completed until After March 31, 2024.
Criteria:
The audit for the fiscal year ended June 30, 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.
Context:
Per review of the audit compliance requirements for both the State of Montana and the Federal
government.
Effect:
The County is late in completing their fiscal year 2023 audit.
Cause:
The audit was held while the auditor waited for a response from the County’s attorney in regard to
a Cooperative Purchasing Agreement.
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.