AUDIT PUBLICATION INTRODUCTION
An audit of the affairs of STILLWATER COUNTY, Montana, has been conducted by OLNESS & ASSOCIATES, PC. CERTIFIED PUBLIC ACCOUNTANTS. The audit covered the fiscal year ended June 30, 2021. Section 2-7-521, MCA, requires the publication of the following summary of significant findings.
Summary of Significant Findings
The audit report for the fiscal year ended June 30, 2021 contained an Independent Auditor’s Report on the basic financial statements. The report issued for the fiscal year ended June 30, 2021 was qualified.
The audit report also contained other auditor’s reports. Following is a listing of the reports and a summary of the findings included. This is only a summary and is not intended to be used as an audit report.
1. REPORT ON INTERNAL CONTROL OVER FINANCIAL REPORTING AND ON COMPLIANCE AND OTHER MATTERS BASED ON AN AUDIT OF FINANCIAL STATEMENTS PERFORMED IN ACCORDANCE WITH GOVERNMENT AUDITING STANDARDS
2. REPORT ON COMPLIANCE WITH REQUIREMENTS APPLICABLE TO EACH MAJOR PROGRAM AND ON INTERNAL CONTROL OVER COMPLIANCE REQUIRED BY THE UNIFORM GUIDANCE
SCHEDULE OF FINDINGS AND QUESTIONED COSTS
SEGREGATION OF DUTIES
AUDITOR PREPARED FINANCIAL STATEMENTS
CASH AND INVESTMENTS BANK RECONCILIATIONS
CONTINUE DEVELOPMENT OF ACCOUNTING PROCEDURES MANUAL
CONTINUE CROSS-TRAINING IN THE TREASURER’S OFFICE
EXPENDITURE BUDGETS OVERSPENT
3. REPORT ON PRIOR AUDIT RECOMMENDATIONS
4. CORRECTIVE ACTION PLAN
Public Inspection of Audit Report
The complete audit report is on file in its entirety and open to public inspection.
Myers Creek Road Closure
As of June 10, 2021, Myers Creek Road from the Ranger Station to the end has been closed. The road is unpassable and not safe for public travel. The County will be working towards a repair that can make the road safe at least for ATV travel.