Published October 30, 2020

On October 30th, MACo and the Local Government Center hosted a virtual “townhall” to provide Montana’s counties with a venue and opportunity to share and learn from the situations and best practices in their communities around the state as well as receive pertinent updates during this unprecedented time.

The twelfth session in our series focused on all things COVID-19/CARES Act and included a robust question and answer period.

If you missed this session and would like to see what happened or listen to the discussion, a recording of the meeting is posted below for your viewing pleasure.

We are receiving great feedback from these virtually-hosted events and plan to continue them, so stay tuned for the next MACo & LGC Townhall!

Have Questions About Using Zoom? Watch Short Video Tutorials Here.

Discussed During Call

From the US Treasury Department: Page 14 &15 deal with the status of these funds.

1. Are Fund payments to State, territorial, local, and tribal governments considered grants?   

No.  Fund payments made by Treasury to State, territorial, local, and Tribal governments are not considered to be grants but are “other financial assistance” under 2 C.F.R. § 200.40.

2. Are Fund payments considered federal financial assistance for purposes of the Single Audit Act?

Yes, Fund payments are considered to be federal financial assistance subject to the Single Audit Act (31 U.S.C. §§ 7501-7507) and the related provisions of the Uniform Guidance, 2 C.F.R. § 200.303 regarding internal controls, §§ 200.330 through 200.332 regarding subrecipient monitoring and management, and subpart F regarding audit requirements.

3. Are Fund payments subject to other requirements of the Uniform Guidance?

Fund payments are subject to the following requirements in the Uniform Guidance (2 C.F.R. Part 200): 2 C.F.R. § 200.303 regarding internal controls, 2 C.F.R. §§ 200.330 through 200.332 regarding subrecipient monitoring and management, and subpart F regarding audit requirements.

Note From MACo

The most important distinction is that these are one-time unanticipated revenues.  The Department of Administration and Local Government Services Bureau agree that the use of these funds, once received by the local government, are up to the local government.  They are not restricted revenues once received.

Questions? Contact:
Shantil Siaperas  |  MACo Communications Director  |  shantil@mtcounties.org  |  (406) 449-4360