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 5537 findings, including 1 material weakness. Data as of 2026-09-16.
Data as of Sep 16, 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.
| Audit year | Fiscal year end | Federal expended | Threshold applied | Auditor observed | Findings | MW / SD | FAC report |
|---|---|---|---|---|---|---|---|
| 2025 | 2025-06-30 | $11,081,990,689 | $30,000,000 | CHMS, P.C., CERTIFIED PUBLIC ACCOUNTANTS | 5537 | MW / SD | 2025-06-GSAFAC-0000424755 |
| 2024 | 2024-12-31 | $27,903,084 | $837,093 | EIDE BAILLY LLP | 0 | SD | 2024-12-GSAFAC-0000371914 |
| 2023 | 2023-06-30 | $10,482,913,231 | $29,897,061 | Legislative Audit Division | 3119 | MW / SD | 2023-06-GSAFAC-0000040987 |
| 2021 | 2021-06-30 | $11,530,091,843 | $30,000,000 | Legislative Audit Division | 1675 | MW / SD | 2021-06-CENSUS-0000154226 |
| 2019 | 2019-06-30 | $7,897,641,079 | $22,059,532 | Legislative Audit Division | 1203 | MW / SD | 2019-06-CENSUS-0000154226 |
| 2017 | 2017-06-30 | $7,266,977,252 | $20,249,014 | Legislative Audit Division | 213 | MW / SD | 2017-06-CENSUS-0000154226 |
Which federal programs did this organization report?
From the most recent accepted report. "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 and the requirement letter are the ones the auditor used. The finding text itself is not reproduced here; the FAC report linked above carries it in full.
| Reference | Requirement | Severity | Repeat |
|---|---|---|---|
| 2025-001 | N | Material weakness | Yes |
| 2025-002 | N | Material weakness | No |
| 2025-003 | L | Material weakness | Yes |
| 2025-004 | B | Significant deficiency | No |
| 2025-005 | ABH | Material weakness / Questioned costs | No |
| 2025-006 | ABG | Significant deficiency | No |
| 2025-007 | C | Material weakness | Yes |
| 2025-008 | H | Material weakness | No |
| 2025-009 | C | Material weakness | Yes |
| 2025-010 | ABELN | Significant deficiency | No |
| 2025-011 | EN | Material weakness | Yes |
| 2025-012 | L | Material weakness | Yes |
| 2025-013 | LN | Significant deficiency | No |
| 2025-014 | N | Significant deficiency | Yes |
| 2025-015 | ABN | Significant deficiency | No |
| 2025-016 | ABELN | Material weakness | Yes |
| 2025-017 | N | Material weakness | No |
| 2025-018 | ABN | Significant deficiency | No |
| 2025-019 | L | Significant deficiency | Yes |
| 2025-020 | N | Significant deficiency | Yes |
| 2025-021 | L | Material weakness | Yes |
| 2025-022 | L | Material weakness | No |
| 2025-023 | L | Material weakness | No |
| 2025-024 | N | Material weakness / Questioned costs | No |
| 2025-025 | 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 and Findings (MT).” https://getauditradar.com/single-audits/mt/state-of-montana-810302402/. Data as of 2026-09-16.