State of Montana: Single Audit Reports and Findings
State of Montana filed 6 single audits between 2017 and 2025; the most recently observed auditor is CHMS, P.C., CERTIFIED PUBLIC ACCOUNTANTS (2025), and the 2025 report lists 110 findings, including 1 material weakness. 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; State of Montana is recorded in HELENA, Montana under EIN 810302402, and the Clearinghouse records it as a state government entity. 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 | $11,081,990,689 | $750,000 | CHMS, P.C., CERTIFIED PUBLIC ACCOUNTANTS | 110 | MW / SD | 2025-06-GSAFAC-0000424755 |
| 2024 | 2024-12-31 | $27,903,084 | $750,000 | EIDE BAILLY LLP | 0 | SD | 2024-12-GSAFAC-0000371914 |
| 2023 | 2023-06-30 | $10,482,913,231 | $750,000 | LEGISLATIVE AUDIT DIVISION | 79 | MW / SD | 2023-06-GSAFAC-0000040987 |
| 2021 | 2021-06-30 | $11,530,091,843 | $750,000 | LEGISLATIVE AUDIT DIVISION | 69 | MW / SD | 2021-06-CENSUS-0000154226 |
| 2019 | 2019-06-30 | $7,897,641,079 | $750,000 | LEGISLATIVE AUDIT DIVISION | 36 | MW / SD | 2019-06-CENSUS-0000154226 |
| 2017 | 2017-06-30 | $7,266,977,252 | $750,000 | LEGISLATIVE AUDIT DIVISION | 31 | MW / SD | 2017-06-CENSUS-0000154226 |
When is the next single audit due?
If State of Montana 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 |
|---|---|---|---|
| 93.778 | Grants to States for Medicaid | $1,980,851,433 | Yes |
| 93.778 | Medical Assistance Program | $1,872,180,709 | Yes |
| 20.205 | Highway Planning and Construction | $676,269,729 | Yes |
| 20.205 | Highway Planning and Construction | $629,284,822 | Yes |
| 66.458 | Clean Water State Revolving Fund | $293,804,715 | Yes |
| 66.458 | Clean Water State Revolving Fund | $293,633,052 | Yes |
| 21.027 | Coronavirus State and Local Fiscal Recovery Funds | $253,334,804 | Yes |
| 66.468 | Drinking Water State Revolving Fund | $228,016,811 | Yes |
| 66.468 | Drinking Water State Revolving Fund | $213,969,137 | Yes |
| 21.027 | Coronavirus State and Local Fiscal Recovery Funds | $185,244,765 | Yes |
| 10.551 | Supplemental Nutrition Assistance Program | $168,976,387 | Yes |
| 10.551 | Supplemental Nutrition Assistance Program | $166,323,782 | Yes |
| 17.225 | Unemployment Insurance | $159,730,800 | Yes |
| 84.268 | Federal Direct Student Loans | $137,111,605 | Yes |
| 17.225 | Unemployment Insurance | $135,950,414 | Yes |
| 84.425 | Education Stabilization Fund | $107,608,117 | Yes |
| 84.425 | Education Stabilization Fund | $107,516,363 | Yes |
| 12.800 | Air Force Defense Research Sciences Program | $85,952,538 | Yes |
| 84.268 | Federal Direct Student Loans | $82,679,318 | Yes |
| 93.767 | Children's Health Insurance Program | $81,246,408 | Yes |
| 93.767 | Children's Health Insurance Program | $77,734,201 | Yes |
| 84.010 | Title I Grants to Local Educational Agencies | $62,715,977 | Yes |
| 84.268 | Federal Direct Student Loans | $58,507,026 | Yes |
| 12.800 | Air Force Defense Research Sciences Program | $54,225,481 | Yes |
| 84.010 | Title I Grants to Local Educational Agencies | $51,741,669 | Yes |
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 |
|---|---|---|---|
| 2025-001 | Special tests and provisions (N) | Material weakness | Yes |
| 2025-002 | Special tests and provisions (N) | Material weakness | No |
| 2025-003 | Reporting (L) | Material weakness | Yes |
| 2025-004 | Allowable costs / cost principles (B) | Significant deficiency | No |
| 2025-005 | Activities allowed or unallowed (A); Allowable costs / cost principles (B); Period of performance (H) | Material weakness / Questioned costs | No |
| 2025-006 | Activities allowed or unallowed (A); Allowable costs / cost principles (B); Matching, level of effort, earmarking (G) | Significant deficiency | No |
| 2025-007 | Cash management (C) | Material weakness | Yes |
| 2025-008 | Period of performance (H) | Material weakness | No |
| 2025-009 | Cash management (C) | Material weakness | Yes |
| 2025-010 | Activities allowed or unallowed (A); Allowable costs / cost principles (B); Eligibility (E); Reporting (L); Special tests and provisions (N) | Significant deficiency | No |
| 2025-011 | Eligibility (E); Special tests and provisions (N) | Material weakness | Yes |
| 2025-012 | Reporting (L) | Material weakness | Yes |
| 2025-013 | Reporting (L); Special tests and provisions (N) | Significant deficiency | No |
| 2025-014 | Special tests and provisions (N) | Significant deficiency | Yes |
| 2025-015 | Activities allowed or unallowed (A); Allowable costs / cost principles (B); Special tests and provisions (N) | Significant deficiency | No |
| 2025-016 | Activities allowed or unallowed (A); Allowable costs / cost principles (B); Eligibility (E); Reporting (L); Special tests and provisions (N) | Material weakness | Yes |
| 2025-017 | Special tests and provisions (N) | Material weakness | No |
| 2025-018 | Activities allowed or unallowed (A); Allowable costs / cost principles (B); Special tests and provisions (N) | Significant deficiency | No |
| 2025-019 | Reporting (L) | Significant deficiency | Yes |
| 2025-020 | Special tests and provisions (N) | Significant deficiency | Yes |
| 2025-021 | Reporting (L) | Material weakness | Yes |
| 2025-022 | Reporting (L) | Material weakness | No |
| 2025-023 | Reporting (L) | Material weakness | No |
| 2025-024 | Special tests and provisions (N) | Material weakness / Questioned costs | No |
| 2025-025 | Procurement and suspension and debarment (I) | Material weakness | 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 State of Montana 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. “State of Montana Single Audits 2017–2025.” https://getauditradar.com/single-audits/mt/state-of-montana-810302402/. Data as of 2026-11-06.