Pondera County: Single Audit Reports and Findings
Pondera County filed 6 single audits between 2018 and 2025; the most recently observed auditor is Nexus CPA Group, PLLC (2025), and the 2025 report lists 0 findings. 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; Pondera County is recorded in CONRAD, Montana under EIN 816001408, 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 | Findings | MW / SD | FAC report |
|---|---|---|---|---|---|---|---|
| 2025 | 2025-06-30 | $4,097,286 | $750,000 | Nexus CPA Group, PLLC | 0 | SD | 2025-06-GSAFAC-0000409935 |
| 2024 | 2024-06-30 | $2,198,521 | $750,000 | DENNING, DOWNEY AND ASSOCIATES CPA'S | 0 | — | 2024-06-GSAFAC-0000370021 |
| 2023 | 2023-06-30 | $1,440,637 | $750,000 | DENNING, DOWNEY AND ASSOCIATES CPA'S | 0 | — | 2023-06-GSAFAC-0000032138 |
| 2022 | 2022-06-30 | $1,340,511 | $750,000 | DENNING, DOWNEY AND ASSOCIATES CPA'S | 0 | — | 2022-06-CENSUS-0000216688 |
| 2021 | 2021-06-30 | $975,388 | $750,000 | DENNING, DOWNEY AND ASSOCIATES CPA'S | 0 | — | 2021-06-CENSUS-0000216688 |
| 2018 | 2018-06-30 | $1,163,608 | $750,000 | DENNING, DOWNEY AND ASSOCIATES CPA'S | 0 | — | 2018-06-CENSUS-0000216688 |
When is the next single audit due?
If Pondera County is again required to have a single audit for the fiscal year ending Jun 30, 2026, the reporting package is due to the Federal Audit Clearinghouse by Mar 30, 2027 at the latest.
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 |
|---|---|---|---|
| 20.106 | AIRPORT IMPROVEMENT PROGRAM, INFRASTRUCTURE INVESTMENT AND JOBS ACT PROGRAMS, AND COVID-19 AIRPORTS PROGRAMS | $3,912,670 | Yes |
| 10.557 | WIC SPECIAL SUPPLEMENTAL NUTRITION PROGRAM FOR WOMEN, INFANTS, AND CHILDREN | $39,413 | No |
| 93.268 | IMMUNIZATION COOPERATIVE AGREEMENTS | $36,344 | No |
| 93.354 | PUBLIC HEALTH EMERGENCY RESPONSE: COOPERATIVE AGREEMENT FOR EMERGENCY RESPONSE: PUBLIC HEALTH CRISIS RESPONSE | $34,884 | No |
| 93.069 | PUBLIC HEALTH EMERGENCY PREPAREDNESS | $29,908 | No |
| 93.967 | CENTERS FOR DISEASE CONTROL AND PREVENTION COLLABORATION WITH ACADEMIA TO STRENGTHEN PUBLIC HEALTH | $11,500 | No |
| 97.042 | EMERGENCY MANAGEMENT PERFORMANCE GRANTS | $7,857 | No |
| 93.069 | PUBLIC HEALTH EMERGENCY PREPAREDNESS | $7,367 | No |
| 10.665 | SCHOOLS AND ROADS - GRANTS TO STATES | $5,533 | No |
| 93.994 | MATERNAL AND CHILD HEALTH SERVICES BLOCK GRANT TO THE STATES | $3,430 | No |
| 93.994 | MATERNAL AND CHILD HEALTH SERVICES BLOCK GRANT TO THE STATES | $2,420 | No |
| 93.988 | COOPERATIVE AGREEMENTS FOR DIABETES CONTROL PROGRAMS | $2,225 | No |
| 93.898 | CANCER PREVENTION AND CONTROL PROGRAMS FOR STATE, TERRITORIAL AND TRIBAL ORGANIZATIONS | $2,176 | No |
| 93.268 | IMMUNIZATION COOPERATIVE AGREEMENTS | $1,559 | 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.
The most recent report lists no finding.
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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 Pondera County 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. “Pondera County, Montana Single Audits 2018–2025.” https://getauditradar.com/single-audits/mt/pondera-county-816001408/. Data as of 2026-11-06.