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September 10, 2018

Report on a Single Audit of the State of Montana, Helena, MT

Self-Initiated
Project ID: 
SA2018079
View PDF Document

What We Looked At
We reviewed the State of Montana’s single audit report for the fiscal year ending June 30, 2017, in order to identify findings that affect directly awarded Department of Transportation programs. An independent auditor prepared the single audit report, dated March 19, 2018. 

What We Found
We found that the report contained cash management, subrecipient monitoring, activities allowed or unallowed, special tests and provisions, and reporting findings that need prompt action from the Federal Highway Administration’s (FHWA) and Federal Transit Administration’s (FTA) management. 

Recommendations
We recommend that FHWA ensures that the State complies with the cash management, subrecipient monitoring, activities allowed or unallowed, and special tests and provisions requirements. We recommend that FTA ensures that the State complies with the reporting requirements. We also recommend that FHWA recovers $1,043,000 from State, if applicable. 

Recommendations

Open

Closed

Closed on 05.26.2021
No. 1 to FHWA

Ensures that the State complies with the cash management requirements.

Closed on 01.13.2022
No. 2 to FHWA

Ensures that the State complies with the subrecipient monitoring requirements.

Closed on 07.17.2019
No. 3 to FHWA

Ensures that the State complies with the activities allowed or unallowed requirements.

Closed on 07.17.2019
$900,000
No. 4 to FHWA

Recovers $900,000 from the State, if applicable.

Closed on 07.17.2019
$143,000
No. 5 to FHWA

Recovers $143,000 from the State, if applicable.

No. 6 to FHWA

Ensures that the State complies with the special tests and provisions requirements.

Closed on 07.30.2019
No. 7 to FTA

Ensures that the State complies with the reporting requirements.