COUNTY OF GALLATIN: Single Audit Reports and Findings
COUNTY OF GALLATIN's most recent single audit in the Federal Audit Clearinghouse covers fiscal year 2024, accepted October 15, 2026; the auditor observed on that filing is Carver Florek & James, CPA'S. It reported 2 findings, including a material weakness. 9 filings from 2016 to 2024 are on record. Data as of 2026-11-06.
Data as of Nov 6, 2026 · Source: Federal Audit Clearinghouse (public data)
Single audits by year
One row per audit year as the Federal Audit Clearinghouse accepted it. The auditor named is the one observed on that filing; COUNTY OF GALLATIN is recorded in BOZEMAN, Montana under EIN 816001363, and the Clearinghouse records it as a local government. Each report opens on the Clearinghouse itself; how to search the Federal Audit Clearinghouse explains the rest of the reporting package.
| Audit year | Fiscal year end | Federal expended | Threshold applied | Auditor observed | Opinion | Findings | MW / SD | FAC report |
|---|---|---|---|---|---|---|---|---|
| 2024 | 2024-06-30 | $20,459,325 | $750,000 | Carver Florek & James, CPA'S | Unmodified | 2 | MW / SD | 2024-06-GSAFAC-0000432565 |
| 2023 | 2023-06-30 | $7,831,423 | $750,000 | Eide Bailly LLP | Disclaimer of opinion | 2 | MW | 2023-06-GSAFAC-0000417725 |
| 2022 | 2022-06-30 | $16,059,814 | $750,000 | Denning, Downey and Associates CPA's | Unmodified | 1 | — | 2022-06-CENSUS-0000154250 |
| 2021 | 2021-06-30 | $11,759,539 | $750,000 | Denning, Downey and Associates CPA's | Unmodified | 1 | — | 2021-06-CENSUS-0000154250 |
| 2020 | 2020-06-30 | $9,765,900 | $750,000 | Anderson Zurmuehlen & Co., P.C. | Unmodified | 1 | MW | 2020-06-CENSUS-0000154250 |
| 2019 | 2019-06-30 | $3,443,417 | $750,000 | Anderson Zurmuehlen & Co., P.C. | Disclaimer of opinion | 0 | SD | 2019-06-CENSUS-0000154250 |
| 2018 | 2018-06-30 | $3,432,516 | $750,000 | Anderson Zurmuehlen & Co., P.C. | Unmodified | 0 | SD | 2018-06-CENSUS-0000154250 |
| 2017 | 2017-06-30 | $3,207,852 | $750,000 | Anderson Zurmuehlen & Co., P.C. | Unmodified | 0 | — | 2017-06-CENSUS-0000154250 |
| 2016 | 2016-06-30 | $2,871,004 | $750,000 | Anderson Zurmuehlen & Co., P.C. | Unmodified | 0 | SD | 2016-06-CENSUS-0000154250 |
When is the next single audit due?
If COUNTY OF GALLATIN is again required to have a single audit for the fiscal year ending Jun 30, 2025, the reporting package is due to the Federal Audit Clearinghouse by Mar 30, 2026 at the latest.
No filing for that fiscal year appears in the Clearinghouse data as of Nov 6, 2026. The data does not show why: an organization below the threshold is not required to file, and a filing can be accepted after the due date.
Whether an audit is required depends on federal awards expended in that year (the single audit threshold). The rule, 2 CFR 200.512(a): the reporting package is due within 30 calendar days after the auditee receives the auditor's report or nine months after the end of the audit period, whichever is earlier; the date above is the nine-month date, moved to Monday when it falls on a weekend. Last verified: 2026-11-15.
Which federal programs did this organization report?
From the most recent accepted report, as listed on its schedule of expenditures of federal awards (SEFA). "Major" is the designation the auditor made under 2 CFR 200.518, not ours.
| ALN | Program | Expended | Major |
|---|---|---|---|
| 20.933 | NATIONAL INFRASTRUCTURE INVESTMENTS | $9,725,333 | Yes |
| 21.027 | CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS | $4,282,133 | Yes |
| 20.106 | AIRPORT IMPROVEMENT PROGRAM, INFRASTRUCTURE INVESTMENT AND JOBS ACT PROGRAMS, AND COVID-19 AIRPORTS PROGRAMS | $2,748,928 | Yes |
| 93.268 | IMMUNIZATION COOPERATIVE AGREEMENTS | $603,984 | No |
| 10.557 | WIC SPECIAL SUPPLEMENTAL NUTRITION PROGRAM FOR WOMEN, INFANTS, AND CHILDREN | $404,834 | No |
| 93.505 | AFFORDABLE CARE ACT (ACA) MATERNAL, INFANT, AND EARLY CHILDHOOD HOME VISITING PROGRAM | $385,574 | No |
| 97.067 | HOMELAND SECURITY GRANT PROGRAM | $280,590 | No |
| 16.738 | EDWARD BYRNE MEMORIAL JUSTICE ASSISTANCE GRANT PROGRAM | $273,253 | No |
| 21.032 | LOCAL ASSISTANCE AND TRIBAL CONSISTENCY FUND | $257,800 | No |
| 15.916 | OUTDOOR RECREATION ACQUISITION, DEVELOPMENT AND PLANNING | $142,349 | No |
| 97.042 | EMERGENCY MANAGEMENT PERFORMANCE GRANTS | $132,954 | No |
| 93.069 | PUBLIC HEALTH EMERGENCY PREPAREDNESS | $125,900 | No |
| 10.665 | SCHOOLS AND ROADS - GRANTS TO STATES | $120,559 | No |
| 16.575 | CRIME VICTIM ASSISTANCE | $116,117 | No |
| 93.994 | MATERNAL AND CHILD HEALTH SERVICES BLOCK GRANT TO THE STATES | $109,730 | No |
| 16.710 | PUBLIC SAFETY PARTNERSHIP AND COMMUNITY POLICING GRANTS | $104,931 | No |
| 93.354 | PUBLIC HEALTH EMERGENCY RESPONSE: COOPERATIVE AGREEMENT FOR EMERGENCY RESPONSE: PUBLIC HEALTH CRISIS RESPONSE | $95,859 | No |
| 10.664 | COOPERATIVE FORESTRY ASSISTANCE | $91,574 | No |
| 10.577 | SNAP PARTNERSHIP GRANT | $77,407 | No |
| 93.917 | HIV CARE FORMULA GRANTS | $60,173 | No |
| 90.404 | HAVA ELECTION SECURITY GRANTS | $58,895 | No |
| 16.588 | VIOLENCE AGAINST WOMEN FORMULA GRANTS | $54,819 | No |
| 93.959 | BLOCK GRANTS FOR PREVENTION AND TREATMENT OF SUBSTANCE ABUSE | $33,334 | No |
| 14.228 | COMMUNITY DEVELOPMENT BLOCK GRANTS/STATE'S PROGRAM AND NON-ENTITLEMENT GRANTS IN HAWAII | $25,000 | No |
| 93.898 | CANCER PREVENTION AND CONTROL PROGRAMS FOR STATE, TERRITORIAL AND TRIBAL ORGANIZATIONS | $23,899 | No |
What findings did the auditor report?
The reference is the auditor’s; the requirement is the Compliance Supplement category the auditor selected. The finding text itself is not reproduced here; the FAC report linked above carries it in full. What the two severity levels mean: material weakness vs significant deficiency.
| Reference | Requirement | Severity | Repeat |
|---|---|---|---|
| 2024-007 | Reporting (L) | Significant deficiency | No |
| 2024-008 | Reporting (L) | Significant deficiency | No |
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How we computed this
Every row comes from the Federal Audit Clearinghouse record named beside it, one report per audit year, with a resubmission superseding the filing it replaces. The auditor is the one named on that filing — it is not a statement about who audits COUNTY OF GALLATIN now. Form 990 figures come from the IRS e-filed return named by its object id. This page exists because the organization filed at least two single audits, or one with a finding.
Cite this page
AuditRadar. “County of Gallatin, Montana Single Audit FY2024.” https://getauditradar.com/single-audits/mt/county-of-gallatin-816001363/. Data as of 2026-11-06.