2021/2022-017 Audit Report Submittal Dates (Repeat finding 2020-010)CFDA Title: Coronavirus Relief Funds and Child Nutrition Cluster CFDA Number: 21.019, and 10.553, 10.555, 10.559 Federal Award Number: N/A Federal Agency: U.S. Department of Treasury and U.S. Department of Agriculture. Pass-through Entity: Montana Governor’s Office and the Montana Office of Public Instruction. Condition: The District did not have the audit for June 30, 2021 and 2022 conducted and completed by March 31, 2023 as required by regulatory agencies. Context: The audit was scheduled to start in October 2022, however, the District business manager resigned causing the audit date to be moved several times. Criteria: Per Section 2-7-503, Montana Code Annotated: Financial reports and audits of local government entities. “(3) (a) The governing body or managing or executive officer of each local government entity receiving revenue or financial assistance in the period covered by the financial report that is in excess of $500,000 and that is also in excess of the threshold dollar amount established by the director of the office of management and budget pursuant to 31 U.S.C. 7502(a)(3), regardless of the source of revenue or financial assistance, shall cause an audit to be made at least every 2 years. The audit must cover the entity's preceding 2 fiscal years. The audit must commence within 9 months from the close of the last fiscal year of the audit period. The audit must be completed and submitted to the department for review within 1 year from the close of the last fiscal year covered by the audit.” In addition, per CRF 200.501 and 512 of the Uniform Guidance requires that all non- Federal entities that expend $750,000 or more during the non-Federal entity’ fiscal year in Federal awards must have a single or program-specific audit conducted for that year in accordance with the provisions of this part. The audit must be completed and the data collection form submitted within the earlier of 30 calendar days after receipt of an auditor’s report(s), or nine months after the end of the audit period. Effect: The District was not in compliance with the Montana Code or the Uniform Guidance. Cause: The District did not have adequate staff to ensure a timely audit. Recommendation: The District should implement procedures to ensure the compliance with Section 2-7-503, Montana Code Annotated and the Uniform Guidance.
2021/2022-017 Audit Report Submittal Dates (Repeat finding 2020-010)CFDA Title: Coronavirus Relief Funds and Child Nutrition Cluster CFDA Number: 21.019, and 10.553, 10.555, 10.559 Federal Award Number: N/A Federal Agency: U.S. Department of Treasury and U.S. Department of Agriculture. Pass-through Entity: Montana Governor’s Office and the Montana Office of Public Instruction. Condition: The District did not have the audit for June 30, 2021 and 2022 conducted and completed by March 31, 2023 as required by regulatory agencies. Context: The audit was scheduled to start in October 2022, however, the District business manager resigned causing the audit date to be moved several times. Criteria: Per Section 2-7-503, Montana Code Annotated: Financial reports and audits of local government entities. “(3) (a) The governing body or managing or executive officer of each local government entity receiving revenue or financial assistance in the period covered by the financial report that is in excess of $500,000 and that is also in excess of the threshold dollar amount established by the director of the office of management and budget pursuant to 31 U.S.C. 7502(a)(3), regardless of the source of revenue or financial assistance, shall cause an audit to be made at least every 2 years. The audit must cover the entity's preceding 2 fiscal years. The audit must commence within 9 months from the close of the last fiscal year of the audit period. The audit must be completed and submitted to the department for review within 1 year from the close of the last fiscal year covered by the audit.” In addition, per CRF 200.501 and 512 of the Uniform Guidance requires that all non- Federal entities that expend $750,000 or more during the non-Federal entity’ fiscal year in Federal awards must have a single or program-specific audit conducted for that year in accordance with the provisions of this part. The audit must be completed and the data collection form submitted within the earlier of 30 calendar days after receipt of an auditor’s report(s), or nine months after the end of the audit period. Effect: The District was not in compliance with the Montana Code or the Uniform Guidance. Cause: The District did not have adequate staff to ensure a timely audit. Recommendation: The District should implement procedures to ensure the compliance with Section 2-7-503, Montana Code Annotated and the Uniform Guidance.
2021/2022-017 Audit Report Submittal Dates (Repeat finding 2020-010)CFDA Title: Coronavirus Relief Funds and Child Nutrition Cluster CFDA Number: 21.019, and 10.553, 10.555, 10.559 Federal Award Number: N/A Federal Agency: U.S. Department of Treasury and U.S. Department of Agriculture. Pass-through Entity: Montana Governor’s Office and the Montana Office of Public Instruction. Condition: The District did not have the audit for June 30, 2021 and 2022 conducted and completed by March 31, 2023 as required by regulatory agencies. Context: The audit was scheduled to start in October 2022, however, the District business manager resigned causing the audit date to be moved several times. Criteria: Per Section 2-7-503, Montana Code Annotated: Financial reports and audits of local government entities. “(3) (a) The governing body or managing or executive officer of each local government entity receiving revenue or financial assistance in the period covered by the financial report that is in excess of $500,000 and that is also in excess of the threshold dollar amount established by the director of the office of management and budget pursuant to 31 U.S.C. 7502(a)(3), regardless of the source of revenue or financial assistance, shall cause an audit to be made at least every 2 years. The audit must cover the entity's preceding 2 fiscal years. The audit must commence within 9 months from the close of the last fiscal year of the audit period. The audit must be completed and submitted to the department for review within 1 year from the close of the last fiscal year covered by the audit.” In addition, per CRF 200.501 and 512 of the Uniform Guidance requires that all non- Federal entities that expend $750,000 or more during the non-Federal entity’ fiscal year in Federal awards must have a single or program-specific audit conducted for that year in accordance with the provisions of this part. The audit must be completed and the data collection form submitted within the earlier of 30 calendar days after receipt of an auditor’s report(s), or nine months after the end of the audit period. Effect: The District was not in compliance with the Montana Code or the Uniform Guidance. Cause: The District did not have adequate staff to ensure a timely audit. Recommendation: The District should implement procedures to ensure the compliance with Section 2-7-503, Montana Code Annotated and the Uniform Guidance.
2021/2022-017 Audit Report Submittal Dates (Repeat finding 2020-010)CFDA Title: Coronavirus Relief Funds and Child Nutrition Cluster CFDA Number: 21.019, and 10.553, 10.555, 10.559 Federal Award Number: N/A Federal Agency: U.S. Department of Treasury and U.S. Department of Agriculture. Pass-through Entity: Montana Governor’s Office and the Montana Office of Public Instruction. Condition: The District did not have the audit for June 30, 2021 and 2022 conducted and completed by March 31, 2023 as required by regulatory agencies. Context: The audit was scheduled to start in October 2022, however, the District business manager resigned causing the audit date to be moved several times. Criteria: Per Section 2-7-503, Montana Code Annotated: Financial reports and audits of local government entities. “(3) (a) The governing body or managing or executive officer of each local government entity receiving revenue or financial assistance in the period covered by the financial report that is in excess of $500,000 and that is also in excess of the threshold dollar amount established by the director of the office of management and budget pursuant to 31 U.S.C. 7502(a)(3), regardless of the source of revenue or financial assistance, shall cause an audit to be made at least every 2 years. The audit must cover the entity's preceding 2 fiscal years. The audit must commence within 9 months from the close of the last fiscal year of the audit period. The audit must be completed and submitted to the department for review within 1 year from the close of the last fiscal year covered by the audit.” In addition, per CRF 200.501 and 512 of the Uniform Guidance requires that all non- Federal entities that expend $750,000 or more during the non-Federal entity’ fiscal year in Federal awards must have a single or program-specific audit conducted for that year in accordance with the provisions of this part. The audit must be completed and the data collection form submitted within the earlier of 30 calendar days after receipt of an auditor’s report(s), or nine months after the end of the audit period. Effect: The District was not in compliance with the Montana Code or the Uniform Guidance. Cause: The District did not have adequate staff to ensure a timely audit. Recommendation: The District should implement procedures to ensure the compliance with Section 2-7-503, Montana Code Annotated and the Uniform Guidance.
2021/2022-017 Audit Report Submittal Dates (Repeat finding 2020-010)CFDA Title: Coronavirus Relief Funds and Child Nutrition Cluster CFDA Number: 21.019, and 10.553, 10.555, 10.559 Federal Award Number: N/A Federal Agency: U.S. Department of Treasury and U.S. Department of Agriculture. Pass-through Entity: Montana Governor’s Office and the Montana Office of Public Instruction. Condition: The District did not have the audit for June 30, 2021 and 2022 conducted and completed by March 31, 2023 as required by regulatory agencies. Context: The audit was scheduled to start in October 2022, however, the District business manager resigned causing the audit date to be moved several times. Criteria: Per Section 2-7-503, Montana Code Annotated: Financial reports and audits of local government entities. “(3) (a) The governing body or managing or executive officer of each local government entity receiving revenue or financial assistance in the period covered by the financial report that is in excess of $500,000 and that is also in excess of the threshold dollar amount established by the director of the office of management and budget pursuant to 31 U.S.C. 7502(a)(3), regardless of the source of revenue or financial assistance, shall cause an audit to be made at least every 2 years. The audit must cover the entity's preceding 2 fiscal years. The audit must commence within 9 months from the close of the last fiscal year of the audit period. The audit must be completed and submitted to the department for review within 1 year from the close of the last fiscal year covered by the audit.” In addition, per CRF 200.501 and 512 of the Uniform Guidance requires that all non- Federal entities that expend $750,000 or more during the non-Federal entity’ fiscal year in Federal awards must have a single or program-specific audit conducted for that year in accordance with the provisions of this part. The audit must be completed and the data collection form submitted within the earlier of 30 calendar days after receipt of an auditor’s report(s), or nine months after the end of the audit period. Effect: The District was not in compliance with the Montana Code or the Uniform Guidance. Cause: The District did not have adequate staff to ensure a timely audit. Recommendation: The District should implement procedures to ensure the compliance with Section 2-7-503, Montana Code Annotated and the Uniform Guidance.
2021/2022-017 Audit Report Submittal Dates (Repeat finding 2020-010)CFDA Title: Coronavirus Relief Funds and Child Nutrition Cluster CFDA Number: 21.019, and 10.553, 10.555, 10.559 Federal Award Number: N/A Federal Agency: U.S. Department of Treasury and U.S. Department of Agriculture. Pass-through Entity: Montana Governor’s Office and the Montana Office of Public Instruction. Condition: The District did not have the audit for June 30, 2021 and 2022 conducted and completed by March 31, 2023 as required by regulatory agencies. Context: The audit was scheduled to start in October 2022, however, the District business manager resigned causing the audit date to be moved several times. Criteria: Per Section 2-7-503, Montana Code Annotated: Financial reports and audits of local government entities. “(3) (a) The governing body or managing or executive officer of each local government entity receiving revenue or financial assistance in the period covered by the financial report that is in excess of $500,000 and that is also in excess of the threshold dollar amount established by the director of the office of management and budget pursuant to 31 U.S.C. 7502(a)(3), regardless of the source of revenue or financial assistance, shall cause an audit to be made at least every 2 years. The audit must cover the entity's preceding 2 fiscal years. The audit must commence within 9 months from the close of the last fiscal year of the audit period. The audit must be completed and submitted to the department for review within 1 year from the close of the last fiscal year covered by the audit.” In addition, per CRF 200.501 and 512 of the Uniform Guidance requires that all non- Federal entities that expend $750,000 or more during the non-Federal entity’ fiscal year in Federal awards must have a single or program-specific audit conducted for that year in accordance with the provisions of this part. The audit must be completed and the data collection form submitted within the earlier of 30 calendar days after receipt of an auditor’s report(s), or nine months after the end of the audit period. Effect: The District was not in compliance with the Montana Code or the Uniform Guidance. Cause: The District did not have adequate staff to ensure a timely audit. Recommendation: The District should implement procedures to ensure the compliance with Section 2-7-503, Montana Code Annotated and the Uniform Guidance.
2021/2022-017 Audit Report Submittal Dates (Repeat finding 2020-010)CFDA Title: Coronavirus Relief Funds and Child Nutrition Cluster CFDA Number: 21.019, and 10.553, 10.555, 10.559 Federal Award Number: N/A Federal Agency: U.S. Department of Treasury and U.S. Department of Agriculture. Pass-through Entity: Montana Governor’s Office and the Montana Office of Public Instruction. Condition: The District did not have the audit for June 30, 2021 and 2022 conducted and completed by March 31, 2023 as required by regulatory agencies. Context: The audit was scheduled to start in October 2022, however, the District business manager resigned causing the audit date to be moved several times. Criteria: Per Section 2-7-503, Montana Code Annotated: Financial reports and audits of local government entities. “(3) (a) The governing body or managing or executive officer of each local government entity receiving revenue or financial assistance in the period covered by the financial report that is in excess of $500,000 and that is also in excess of the threshold dollar amount established by the director of the office of management and budget pursuant to 31 U.S.C. 7502(a)(3), regardless of the source of revenue or financial assistance, shall cause an audit to be made at least every 2 years. The audit must cover the entity's preceding 2 fiscal years. The audit must commence within 9 months from the close of the last fiscal year of the audit period. The audit must be completed and submitted to the department for review within 1 year from the close of the last fiscal year covered by the audit.” In addition, per CRF 200.501 and 512 of the Uniform Guidance requires that all non- Federal entities that expend $750,000 or more during the non-Federal entity’ fiscal year in Federal awards must have a single or program-specific audit conducted for that year in accordance with the provisions of this part. The audit must be completed and the data collection form submitted within the earlier of 30 calendar days after receipt of an auditor’s report(s), or nine months after the end of the audit period. Effect: The District was not in compliance with the Montana Code or the Uniform Guidance. Cause: The District did not have adequate staff to ensure a timely audit. Recommendation: The District should implement procedures to ensure the compliance with Section 2-7-503, Montana Code Annotated and the Uniform Guidance.
2021/2022-017 Audit Report Submittal Dates (Repeat finding 2020-010)CFDA Title: Coronavirus Relief Funds and Child Nutrition Cluster CFDA Number: 21.019, and 10.553, 10.555, 10.559 Federal Award Number: N/A Federal Agency: U.S. Department of Treasury and U.S. Department of Agriculture. Pass-through Entity: Montana Governor’s Office and the Montana Office of Public Instruction. Condition: The District did not have the audit for June 30, 2021 and 2022 conducted and completed by March 31, 2023 as required by regulatory agencies. Context: The audit was scheduled to start in October 2022, however, the District business manager resigned causing the audit date to be moved several times. Criteria: Per Section 2-7-503, Montana Code Annotated: Financial reports and audits of local government entities. “(3) (a) The governing body or managing or executive officer of each local government entity receiving revenue or financial assistance in the period covered by the financial report that is in excess of $500,000 and that is also in excess of the threshold dollar amount established by the director of the office of management and budget pursuant to 31 U.S.C. 7502(a)(3), regardless of the source of revenue or financial assistance, shall cause an audit to be made at least every 2 years. The audit must cover the entity's preceding 2 fiscal years. The audit must commence within 9 months from the close of the last fiscal year of the audit period. The audit must be completed and submitted to the department for review within 1 year from the close of the last fiscal year covered by the audit.” In addition, per CRF 200.501 and 512 of the Uniform Guidance requires that all non- Federal entities that expend $750,000 or more during the non-Federal entity’ fiscal year in Federal awards must have a single or program-specific audit conducted for that year in accordance with the provisions of this part. The audit must be completed and the data collection form submitted within the earlier of 30 calendar days after receipt of an auditor’s report(s), or nine months after the end of the audit period. Effect: The District was not in compliance with the Montana Code or the Uniform Guidance. Cause: The District did not have adequate staff to ensure a timely audit. Recommendation: The District should implement procedures to ensure the compliance with Section 2-7-503, Montana Code Annotated and the Uniform Guidance.
2021/2022-017 Audit Report Submittal Dates (Repeat finding 2020-010)CFDA Title: Coronavirus Relief Funds and Child Nutrition Cluster CFDA Number: 21.019, and 10.553, 10.555, 10.559 Federal Award Number: N/A Federal Agency: U.S. Department of Treasury and U.S. Department of Agriculture. Pass-through Entity: Montana Governor’s Office and the Montana Office of Public Instruction. Condition: The District did not have the audit for June 30, 2021 and 2022 conducted and completed by March 31, 2023 as required by regulatory agencies. Context: The audit was scheduled to start in October 2022, however, the District business manager resigned causing the audit date to be moved several times. Criteria: Per Section 2-7-503, Montana Code Annotated: Financial reports and audits of local government entities. “(3) (a) The governing body or managing or executive officer of each local government entity receiving revenue or financial assistance in the period covered by the financial report that is in excess of $500,000 and that is also in excess of the threshold dollar amount established by the director of the office of management and budget pursuant to 31 U.S.C. 7502(a)(3), regardless of the source of revenue or financial assistance, shall cause an audit to be made at least every 2 years. The audit must cover the entity's preceding 2 fiscal years. The audit must commence within 9 months from the close of the last fiscal year of the audit period. The audit must be completed and submitted to the department for review within 1 year from the close of the last fiscal year covered by the audit.” In addition, per CRF 200.501 and 512 of the Uniform Guidance requires that all non- Federal entities that expend $750,000 or more during the non-Federal entity’ fiscal year in Federal awards must have a single or program-specific audit conducted for that year in accordance with the provisions of this part. The audit must be completed and the data collection form submitted within the earlier of 30 calendar days after receipt of an auditor’s report(s), or nine months after the end of the audit period. Effect: The District was not in compliance with the Montana Code or the Uniform Guidance. Cause: The District did not have adequate staff to ensure a timely audit. Recommendation: The District should implement procedures to ensure the compliance with Section 2-7-503, Montana Code Annotated and the Uniform Guidance.
2021/2022-017 Audit Report Submittal Dates (Repeat finding 2020-010)CFDA Title: Coronavirus Relief Funds and Child Nutrition Cluster CFDA Number: 21.019, and 10.553, 10.555, 10.559 Federal Award Number: N/A Federal Agency: U.S. Department of Treasury and U.S. Department of Agriculture. Pass-through Entity: Montana Governor’s Office and the Montana Office of Public Instruction. Condition: The District did not have the audit for June 30, 2021 and 2022 conducted and completed by March 31, 2023 as required by regulatory agencies. Context: The audit was scheduled to start in October 2022, however, the District business manager resigned causing the audit date to be moved several times. Criteria: Per Section 2-7-503, Montana Code Annotated: Financial reports and audits of local government entities. “(3) (a) The governing body or managing or executive officer of each local government entity receiving revenue or financial assistance in the period covered by the financial report that is in excess of $500,000 and that is also in excess of the threshold dollar amount established by the director of the office of management and budget pursuant to 31 U.S.C. 7502(a)(3), regardless of the source of revenue or financial assistance, shall cause an audit to be made at least every 2 years. The audit must cover the entity's preceding 2 fiscal years. The audit must commence within 9 months from the close of the last fiscal year of the audit period. The audit must be completed and submitted to the department for review within 1 year from the close of the last fiscal year covered by the audit.” In addition, per CRF 200.501 and 512 of the Uniform Guidance requires that all non- Federal entities that expend $750,000 or more during the non-Federal entity’ fiscal year in Federal awards must have a single or program-specific audit conducted for that year in accordance with the provisions of this part. The audit must be completed and the data collection form submitted within the earlier of 30 calendar days after receipt of an auditor’s report(s), or nine months after the end of the audit period. Effect: The District was not in compliance with the Montana Code or the Uniform Guidance. Cause: The District did not have adequate staff to ensure a timely audit. Recommendation: The District should implement procedures to ensure the compliance with Section 2-7-503, Montana Code Annotated and the Uniform Guidance.
2021/2022-018 Coronavirus Relief Funding (CRF) Reporting CFDA Title: Coronavirus Relief Funds. CFDA Number: 21.019. Federal Award Number: N/A. Federal Agency: U.S. Department of Treasury. Pass-through Entity: Montana Governor’s Office. Condition: The District reported the CRF funding received for Local Over schedule Transportation as expended which was not supported by the accounting records. Criteria: CRF Local Over Schedule Transportation monies were for additional pupil transportation related expenses related to the Coronavirus. Those expenditures related to this funding should be separately identified in the accounting system to support the amount reported. Context: We scheduled the expenditure activity of the CRF funding for testing and reviewed supporting schedule of all CRF funding expenditures provided by the client. We scheduled the expenditure activity of the CRF funding for testing and reviewed supporting schedule of all CRF funding expenditures provided by the client. Cause: The District was not properly accounting for the CRF funding as provided by the Montana Office of Public Instruction chart of accounts and did not code expenditures related to the funding directly to the grant monies. Recommendation: We recommend the District identify directly any expenditures which were for additional pupil transportation costs related to Coronavirus, then return any funding received which was not expended.
2021/2022-018 Coronavirus Relief Funding (CRF) Reporting CFDA Title: Coronavirus Relief Funds. CFDA Number: 21.019. Federal Award Number: N/A. Federal Agency: U.S. Department of Treasury. Pass-through Entity: Montana Governor’s Office. Condition: The District reported the CRF funding received for Local Over schedule Transportation as expended which was not supported by the accounting records. Criteria: CRF Local Over Schedule Transportation monies were for additional pupil transportation related expenses related to the Coronavirus. Those expenditures related to this funding should be separately identified in the accounting system to support the amount reported. Context: We scheduled the expenditure activity of the CRF funding for testing and reviewed supporting schedule of all CRF funding expenditures provided by the client. We scheduled the expenditure activity of the CRF funding for testing and reviewed supporting schedule of all CRF funding expenditures provided by the client. Cause: The District was not properly accounting for the CRF funding as provided by the Montana Office of Public Instruction chart of accounts and did not code expenditures related to the funding directly to the grant monies. Recommendation: We recommend the District identify directly any expenditures which were for additional pupil transportation costs related to Coronavirus, then return any funding received which was not expended.
2021/2022-018 Coronavirus Relief Funding (CRF) Reporting CFDA Title: Coronavirus Relief Funds. CFDA Number: 21.019. Federal Award Number: N/A. Federal Agency: U.S. Department of Treasury. Pass-through Entity: Montana Governor’s Office. Condition: The District reported the CRF funding received for Local Over schedule Transportation as expended which was not supported by the accounting records. Criteria: CRF Local Over Schedule Transportation monies were for additional pupil transportation related expenses related to the Coronavirus. Those expenditures related to this funding should be separately identified in the accounting system to support the amount reported. Context: We scheduled the expenditure activity of the CRF funding for testing and reviewed supporting schedule of all CRF funding expenditures provided by the client. We scheduled the expenditure activity of the CRF funding for testing and reviewed supporting schedule of all CRF funding expenditures provided by the client. Cause: The District was not properly accounting for the CRF funding as provided by the Montana Office of Public Instruction chart of accounts and did not code expenditures related to the funding directly to the grant monies. Recommendation: We recommend the District identify directly any expenditures which were for additional pupil transportation costs related to Coronavirus, then return any funding received which was not expended.
2021/2022-018 Coronavirus Relief Funding (CRF) Reporting CFDA Title: Coronavirus Relief Funds. CFDA Number: 21.019. Federal Award Number: N/A. Federal Agency: U.S. Department of Treasury. Pass-through Entity: Montana Governor’s Office. Condition: The District reported the CRF funding received for Local Over schedule Transportation as expended which was not supported by the accounting records. Criteria: CRF Local Over Schedule Transportation monies were for additional pupil transportation related expenses related to the Coronavirus. Those expenditures related to this funding should be separately identified in the accounting system to support the amount reported. Context: We scheduled the expenditure activity of the CRF funding for testing and reviewed supporting schedule of all CRF funding expenditures provided by the client. We scheduled the expenditure activity of the CRF funding for testing and reviewed supporting schedule of all CRF funding expenditures provided by the client. Cause: The District was not properly accounting for the CRF funding as provided by the Montana Office of Public Instruction chart of accounts and did not code expenditures related to the funding directly to the grant monies. Recommendation: We recommend the District identify directly any expenditures which were for additional pupil transportation costs related to Coronavirus, then return any funding received which was not expended.
2021/2022-017 Audit Report Submittal Dates (Repeat finding 2020-010)CFDA Title: Coronavirus Relief Funds and Child Nutrition Cluster CFDA Number: 21.019, and 10.553, 10.555, 10.559 Federal Award Number: N/A Federal Agency: U.S. Department of Treasury and U.S. Department of Agriculture. Pass-through Entity: Montana Governor’s Office and the Montana Office of Public Instruction. Condition: The District did not have the audit for June 30, 2021 and 2022 conducted and completed by March 31, 2023 as required by regulatory agencies. Context: The audit was scheduled to start in October 2022, however, the District business manager resigned causing the audit date to be moved several times. Criteria: Per Section 2-7-503, Montana Code Annotated: Financial reports and audits of local government entities. “(3) (a) The governing body or managing or executive officer of each local government entity receiving revenue or financial assistance in the period covered by the financial report that is in excess of $500,000 and that is also in excess of the threshold dollar amount established by the director of the office of management and budget pursuant to 31 U.S.C. 7502(a)(3), regardless of the source of revenue or financial assistance, shall cause an audit to be made at least every 2 years. The audit must cover the entity's preceding 2 fiscal years. The audit must commence within 9 months from the close of the last fiscal year of the audit period. The audit must be completed and submitted to the department for review within 1 year from the close of the last fiscal year covered by the audit.” In addition, per CRF 200.501 and 512 of the Uniform Guidance requires that all non- Federal entities that expend $750,000 or more during the non-Federal entity’ fiscal year in Federal awards must have a single or program-specific audit conducted for that year in accordance with the provisions of this part. The audit must be completed and the data collection form submitted within the earlier of 30 calendar days after receipt of an auditor’s report(s), or nine months after the end of the audit period. Effect: The District was not in compliance with the Montana Code or the Uniform Guidance. Cause: The District did not have adequate staff to ensure a timely audit. Recommendation: The District should implement procedures to ensure the compliance with Section 2-7-503, Montana Code Annotated and the Uniform Guidance.
2021/2022-017 Audit Report Submittal Dates (Repeat finding 2020-010)CFDA Title: Coronavirus Relief Funds and Child Nutrition Cluster CFDA Number: 21.019, and 10.553, 10.555, 10.559 Federal Award Number: N/A Federal Agency: U.S. Department of Treasury and U.S. Department of Agriculture. Pass-through Entity: Montana Governor’s Office and the Montana Office of Public Instruction. Condition: The District did not have the audit for June 30, 2021 and 2022 conducted and completed by March 31, 2023 as required by regulatory agencies. Context: The audit was scheduled to start in October 2022, however, the District business manager resigned causing the audit date to be moved several times. Criteria: Per Section 2-7-503, Montana Code Annotated: Financial reports and audits of local government entities. “(3) (a) The governing body or managing or executive officer of each local government entity receiving revenue or financial assistance in the period covered by the financial report that is in excess of $500,000 and that is also in excess of the threshold dollar amount established by the director of the office of management and budget pursuant to 31 U.S.C. 7502(a)(3), regardless of the source of revenue or financial assistance, shall cause an audit to be made at least every 2 years. The audit must cover the entity's preceding 2 fiscal years. The audit must commence within 9 months from the close of the last fiscal year of the audit period. The audit must be completed and submitted to the department for review within 1 year from the close of the last fiscal year covered by the audit.” In addition, per CRF 200.501 and 512 of the Uniform Guidance requires that all non- Federal entities that expend $750,000 or more during the non-Federal entity’ fiscal year in Federal awards must have a single or program-specific audit conducted for that year in accordance with the provisions of this part. The audit must be completed and the data collection form submitted within the earlier of 30 calendar days after receipt of an auditor’s report(s), or nine months after the end of the audit period. Effect: The District was not in compliance with the Montana Code or the Uniform Guidance. Cause: The District did not have adequate staff to ensure a timely audit. Recommendation: The District should implement procedures to ensure the compliance with Section 2-7-503, Montana Code Annotated and the Uniform Guidance.
2021/2022-017 Audit Report Submittal Dates (Repeat finding 2020-010)CFDA Title: Coronavirus Relief Funds and Child Nutrition Cluster CFDA Number: 21.019, and 10.553, 10.555, 10.559 Federal Award Number: N/A Federal Agency: U.S. Department of Treasury and U.S. Department of Agriculture. Pass-through Entity: Montana Governor’s Office and the Montana Office of Public Instruction. Condition: The District did not have the audit for June 30, 2021 and 2022 conducted and completed by March 31, 2023 as required by regulatory agencies. Context: The audit was scheduled to start in October 2022, however, the District business manager resigned causing the audit date to be moved several times. Criteria: Per Section 2-7-503, Montana Code Annotated: Financial reports and audits of local government entities. “(3) (a) The governing body or managing or executive officer of each local government entity receiving revenue or financial assistance in the period covered by the financial report that is in excess of $500,000 and that is also in excess of the threshold dollar amount established by the director of the office of management and budget pursuant to 31 U.S.C. 7502(a)(3), regardless of the source of revenue or financial assistance, shall cause an audit to be made at least every 2 years. The audit must cover the entity's preceding 2 fiscal years. The audit must commence within 9 months from the close of the last fiscal year of the audit period. The audit must be completed and submitted to the department for review within 1 year from the close of the last fiscal year covered by the audit.” In addition, per CRF 200.501 and 512 of the Uniform Guidance requires that all non- Federal entities that expend $750,000 or more during the non-Federal entity’ fiscal year in Federal awards must have a single or program-specific audit conducted for that year in accordance with the provisions of this part. The audit must be completed and the data collection form submitted within the earlier of 30 calendar days after receipt of an auditor’s report(s), or nine months after the end of the audit period. Effect: The District was not in compliance with the Montana Code or the Uniform Guidance. Cause: The District did not have adequate staff to ensure a timely audit. Recommendation: The District should implement procedures to ensure the compliance with Section 2-7-503, Montana Code Annotated and the Uniform Guidance.
2021/2022-017 Audit Report Submittal Dates (Repeat finding 2020-010)CFDA Title: Coronavirus Relief Funds and Child Nutrition Cluster CFDA Number: 21.019, and 10.553, 10.555, 10.559 Federal Award Number: N/A Federal Agency: U.S. Department of Treasury and U.S. Department of Agriculture. Pass-through Entity: Montana Governor’s Office and the Montana Office of Public Instruction. Condition: The District did not have the audit for June 30, 2021 and 2022 conducted and completed by March 31, 2023 as required by regulatory agencies. Context: The audit was scheduled to start in October 2022, however, the District business manager resigned causing the audit date to be moved several times. Criteria: Per Section 2-7-503, Montana Code Annotated: Financial reports and audits of local government entities. “(3) (a) The governing body or managing or executive officer of each local government entity receiving revenue or financial assistance in the period covered by the financial report that is in excess of $500,000 and that is also in excess of the threshold dollar amount established by the director of the office of management and budget pursuant to 31 U.S.C. 7502(a)(3), regardless of the source of revenue or financial assistance, shall cause an audit to be made at least every 2 years. The audit must cover the entity's preceding 2 fiscal years. The audit must commence within 9 months from the close of the last fiscal year of the audit period. The audit must be completed and submitted to the department for review within 1 year from the close of the last fiscal year covered by the audit.” In addition, per CRF 200.501 and 512 of the Uniform Guidance requires that all non- Federal entities that expend $750,000 or more during the non-Federal entity’ fiscal year in Federal awards must have a single or program-specific audit conducted for that year in accordance with the provisions of this part. The audit must be completed and the data collection form submitted within the earlier of 30 calendar days after receipt of an auditor’s report(s), or nine months after the end of the audit period. Effect: The District was not in compliance with the Montana Code or the Uniform Guidance. Cause: The District did not have adequate staff to ensure a timely audit. Recommendation: The District should implement procedures to ensure the compliance with Section 2-7-503, Montana Code Annotated and the Uniform Guidance.
2021/2022-017 Audit Report Submittal Dates (Repeat finding 2020-010)CFDA Title: Coronavirus Relief Funds and Child Nutrition Cluster CFDA Number: 21.019, and 10.553, 10.555, 10.559 Federal Award Number: N/A Federal Agency: U.S. Department of Treasury and U.S. Department of Agriculture. Pass-through Entity: Montana Governor’s Office and the Montana Office of Public Instruction. Condition: The District did not have the audit for June 30, 2021 and 2022 conducted and completed by March 31, 2023 as required by regulatory agencies. Context: The audit was scheduled to start in October 2022, however, the District business manager resigned causing the audit date to be moved several times. Criteria: Per Section 2-7-503, Montana Code Annotated: Financial reports and audits of local government entities. “(3) (a) The governing body or managing or executive officer of each local government entity receiving revenue or financial assistance in the period covered by the financial report that is in excess of $500,000 and that is also in excess of the threshold dollar amount established by the director of the office of management and budget pursuant to 31 U.S.C. 7502(a)(3), regardless of the source of revenue or financial assistance, shall cause an audit to be made at least every 2 years. The audit must cover the entity's preceding 2 fiscal years. The audit must commence within 9 months from the close of the last fiscal year of the audit period. The audit must be completed and submitted to the department for review within 1 year from the close of the last fiscal year covered by the audit.” In addition, per CRF 200.501 and 512 of the Uniform Guidance requires that all non- Federal entities that expend $750,000 or more during the non-Federal entity’ fiscal year in Federal awards must have a single or program-specific audit conducted for that year in accordance with the provisions of this part. The audit must be completed and the data collection form submitted within the earlier of 30 calendar days after receipt of an auditor’s report(s), or nine months after the end of the audit period. Effect: The District was not in compliance with the Montana Code or the Uniform Guidance. Cause: The District did not have adequate staff to ensure a timely audit. Recommendation: The District should implement procedures to ensure the compliance with Section 2-7-503, Montana Code Annotated and the Uniform Guidance.
2021/2022-017 Audit Report Submittal Dates (Repeat finding 2020-010)CFDA Title: Coronavirus Relief Funds and Child Nutrition Cluster CFDA Number: 21.019, and 10.553, 10.555, 10.559 Federal Award Number: N/A Federal Agency: U.S. Department of Treasury and U.S. Department of Agriculture. Pass-through Entity: Montana Governor’s Office and the Montana Office of Public Instruction. Condition: The District did not have the audit for June 30, 2021 and 2022 conducted and completed by March 31, 2023 as required by regulatory agencies. Context: The audit was scheduled to start in October 2022, however, the District business manager resigned causing the audit date to be moved several times. Criteria: Per Section 2-7-503, Montana Code Annotated: Financial reports and audits of local government entities. “(3) (a) The governing body or managing or executive officer of each local government entity receiving revenue or financial assistance in the period covered by the financial report that is in excess of $500,000 and that is also in excess of the threshold dollar amount established by the director of the office of management and budget pursuant to 31 U.S.C. 7502(a)(3), regardless of the source of revenue or financial assistance, shall cause an audit to be made at least every 2 years. The audit must cover the entity's preceding 2 fiscal years. The audit must commence within 9 months from the close of the last fiscal year of the audit period. The audit must be completed and submitted to the department for review within 1 year from the close of the last fiscal year covered by the audit.” In addition, per CRF 200.501 and 512 of the Uniform Guidance requires that all non- Federal entities that expend $750,000 or more during the non-Federal entity’ fiscal year in Federal awards must have a single or program-specific audit conducted for that year in accordance with the provisions of this part. The audit must be completed and the data collection form submitted within the earlier of 30 calendar days after receipt of an auditor’s report(s), or nine months after the end of the audit period. Effect: The District was not in compliance with the Montana Code or the Uniform Guidance. Cause: The District did not have adequate staff to ensure a timely audit. Recommendation: The District should implement procedures to ensure the compliance with Section 2-7-503, Montana Code Annotated and the Uniform Guidance.
2021/2022-017 Audit Report Submittal Dates (Repeat finding 2020-010)CFDA Title: Coronavirus Relief Funds and Child Nutrition Cluster CFDA Number: 21.019, and 10.553, 10.555, 10.559 Federal Award Number: N/A Federal Agency: U.S. Department of Treasury and U.S. Department of Agriculture. Pass-through Entity: Montana Governor’s Office and the Montana Office of Public Instruction. Condition: The District did not have the audit for June 30, 2021 and 2022 conducted and completed by March 31, 2023 as required by regulatory agencies. Context: The audit was scheduled to start in October 2022, however, the District business manager resigned causing the audit date to be moved several times. Criteria: Per Section 2-7-503, Montana Code Annotated: Financial reports and audits of local government entities. “(3) (a) The governing body or managing or executive officer of each local government entity receiving revenue or financial assistance in the period covered by the financial report that is in excess of $500,000 and that is also in excess of the threshold dollar amount established by the director of the office of management and budget pursuant to 31 U.S.C. 7502(a)(3), regardless of the source of revenue or financial assistance, shall cause an audit to be made at least every 2 years. The audit must cover the entity's preceding 2 fiscal years. The audit must commence within 9 months from the close of the last fiscal year of the audit period. The audit must be completed and submitted to the department for review within 1 year from the close of the last fiscal year covered by the audit.” In addition, per CRF 200.501 and 512 of the Uniform Guidance requires that all non- Federal entities that expend $750,000 or more during the non-Federal entity’ fiscal year in Federal awards must have a single or program-specific audit conducted for that year in accordance with the provisions of this part. The audit must be completed and the data collection form submitted within the earlier of 30 calendar days after receipt of an auditor’s report(s), or nine months after the end of the audit period. Effect: The District was not in compliance with the Montana Code or the Uniform Guidance. Cause: The District did not have adequate staff to ensure a timely audit. Recommendation: The District should implement procedures to ensure the compliance with Section 2-7-503, Montana Code Annotated and the Uniform Guidance.
2021/2022-017 Audit Report Submittal Dates (Repeat finding 2020-010)CFDA Title: Coronavirus Relief Funds and Child Nutrition Cluster CFDA Number: 21.019, and 10.553, 10.555, 10.559 Federal Award Number: N/A Federal Agency: U.S. Department of Treasury and U.S. Department of Agriculture. Pass-through Entity: Montana Governor’s Office and the Montana Office of Public Instruction. Condition: The District did not have the audit for June 30, 2021 and 2022 conducted and completed by March 31, 2023 as required by regulatory agencies. Context: The audit was scheduled to start in October 2022, however, the District business manager resigned causing the audit date to be moved several times. Criteria: Per Section 2-7-503, Montana Code Annotated: Financial reports and audits of local government entities. “(3) (a) The governing body or managing or executive officer of each local government entity receiving revenue or financial assistance in the period covered by the financial report that is in excess of $500,000 and that is also in excess of the threshold dollar amount established by the director of the office of management and budget pursuant to 31 U.S.C. 7502(a)(3), regardless of the source of revenue or financial assistance, shall cause an audit to be made at least every 2 years. The audit must cover the entity's preceding 2 fiscal years. The audit must commence within 9 months from the close of the last fiscal year of the audit period. The audit must be completed and submitted to the department for review within 1 year from the close of the last fiscal year covered by the audit.” In addition, per CRF 200.501 and 512 of the Uniform Guidance requires that all non- Federal entities that expend $750,000 or more during the non-Federal entity’ fiscal year in Federal awards must have a single or program-specific audit conducted for that year in accordance with the provisions of this part. The audit must be completed and the data collection form submitted within the earlier of 30 calendar days after receipt of an auditor’s report(s), or nine months after the end of the audit period. Effect: The District was not in compliance with the Montana Code or the Uniform Guidance. Cause: The District did not have adequate staff to ensure a timely audit. Recommendation: The District should implement procedures to ensure the compliance with Section 2-7-503, Montana Code Annotated and the Uniform Guidance.
2021/2022-017 Audit Report Submittal Dates (Repeat finding 2020-010)CFDA Title: Coronavirus Relief Funds and Child Nutrition Cluster CFDA Number: 21.019, and 10.553, 10.555, 10.559 Federal Award Number: N/A Federal Agency: U.S. Department of Treasury and U.S. Department of Agriculture. Pass-through Entity: Montana Governor’s Office and the Montana Office of Public Instruction. Condition: The District did not have the audit for June 30, 2021 and 2022 conducted and completed by March 31, 2023 as required by regulatory agencies. Context: The audit was scheduled to start in October 2022, however, the District business manager resigned causing the audit date to be moved several times. Criteria: Per Section 2-7-503, Montana Code Annotated: Financial reports and audits of local government entities. “(3) (a) The governing body or managing or executive officer of each local government entity receiving revenue or financial assistance in the period covered by the financial report that is in excess of $500,000 and that is also in excess of the threshold dollar amount established by the director of the office of management and budget pursuant to 31 U.S.C. 7502(a)(3), regardless of the source of revenue or financial assistance, shall cause an audit to be made at least every 2 years. The audit must cover the entity's preceding 2 fiscal years. The audit must commence within 9 months from the close of the last fiscal year of the audit period. The audit must be completed and submitted to the department for review within 1 year from the close of the last fiscal year covered by the audit.” In addition, per CRF 200.501 and 512 of the Uniform Guidance requires that all non- Federal entities that expend $750,000 or more during the non-Federal entity’ fiscal year in Federal awards must have a single or program-specific audit conducted for that year in accordance with the provisions of this part. The audit must be completed and the data collection form submitted within the earlier of 30 calendar days after receipt of an auditor’s report(s), or nine months after the end of the audit period. Effect: The District was not in compliance with the Montana Code or the Uniform Guidance. Cause: The District did not have adequate staff to ensure a timely audit. Recommendation: The District should implement procedures to ensure the compliance with Section 2-7-503, Montana Code Annotated and the Uniform Guidance.
2021/2022-017 Audit Report Submittal Dates (Repeat finding 2020-010)CFDA Title: Coronavirus Relief Funds and Child Nutrition Cluster CFDA Number: 21.019, and 10.553, 10.555, 10.559 Federal Award Number: N/A Federal Agency: U.S. Department of Treasury and U.S. Department of Agriculture. Pass-through Entity: Montana Governor’s Office and the Montana Office of Public Instruction. Condition: The District did not have the audit for June 30, 2021 and 2022 conducted and completed by March 31, 2023 as required by regulatory agencies. Context: The audit was scheduled to start in October 2022, however, the District business manager resigned causing the audit date to be moved several times. Criteria: Per Section 2-7-503, Montana Code Annotated: Financial reports and audits of local government entities. “(3) (a) The governing body or managing or executive officer of each local government entity receiving revenue or financial assistance in the period covered by the financial report that is in excess of $500,000 and that is also in excess of the threshold dollar amount established by the director of the office of management and budget pursuant to 31 U.S.C. 7502(a)(3), regardless of the source of revenue or financial assistance, shall cause an audit to be made at least every 2 years. The audit must cover the entity's preceding 2 fiscal years. The audit must commence within 9 months from the close of the last fiscal year of the audit period. The audit must be completed and submitted to the department for review within 1 year from the close of the last fiscal year covered by the audit.” In addition, per CRF 200.501 and 512 of the Uniform Guidance requires that all non- Federal entities that expend $750,000 or more during the non-Federal entity’ fiscal year in Federal awards must have a single or program-specific audit conducted for that year in accordance with the provisions of this part. The audit must be completed and the data collection form submitted within the earlier of 30 calendar days after receipt of an auditor’s report(s), or nine months after the end of the audit period. Effect: The District was not in compliance with the Montana Code or the Uniform Guidance. Cause: The District did not have adequate staff to ensure a timely audit. Recommendation: The District should implement procedures to ensure the compliance with Section 2-7-503, Montana Code Annotated and the Uniform Guidance.
2021/2022-018 Coronavirus Relief Funding (CRF) Reporting CFDA Title: Coronavirus Relief Funds. CFDA Number: 21.019. Federal Award Number: N/A. Federal Agency: U.S. Department of Treasury. Pass-through Entity: Montana Governor’s Office. Condition: The District reported the CRF funding received for Local Over schedule Transportation as expended which was not supported by the accounting records. Criteria: CRF Local Over Schedule Transportation monies were for additional pupil transportation related expenses related to the Coronavirus. Those expenditures related to this funding should be separately identified in the accounting system to support the amount reported. Context: We scheduled the expenditure activity of the CRF funding for testing and reviewed supporting schedule of all CRF funding expenditures provided by the client. We scheduled the expenditure activity of the CRF funding for testing and reviewed supporting schedule of all CRF funding expenditures provided by the client. Cause: The District was not properly accounting for the CRF funding as provided by the Montana Office of Public Instruction chart of accounts and did not code expenditures related to the funding directly to the grant monies. Recommendation: We recommend the District identify directly any expenditures which were for additional pupil transportation costs related to Coronavirus, then return any funding received which was not expended.
2021/2022-018 Coronavirus Relief Funding (CRF) Reporting CFDA Title: Coronavirus Relief Funds. CFDA Number: 21.019. Federal Award Number: N/A. Federal Agency: U.S. Department of Treasury. Pass-through Entity: Montana Governor’s Office. Condition: The District reported the CRF funding received for Local Over schedule Transportation as expended which was not supported by the accounting records. Criteria: CRF Local Over Schedule Transportation monies were for additional pupil transportation related expenses related to the Coronavirus. Those expenditures related to this funding should be separately identified in the accounting system to support the amount reported. Context: We scheduled the expenditure activity of the CRF funding for testing and reviewed supporting schedule of all CRF funding expenditures provided by the client. We scheduled the expenditure activity of the CRF funding for testing and reviewed supporting schedule of all CRF funding expenditures provided by the client. Cause: The District was not properly accounting for the CRF funding as provided by the Montana Office of Public Instruction chart of accounts and did not code expenditures related to the funding directly to the grant monies. Recommendation: We recommend the District identify directly any expenditures which were for additional pupil transportation costs related to Coronavirus, then return any funding received which was not expended.
2021/2022-018 Coronavirus Relief Funding (CRF) Reporting CFDA Title: Coronavirus Relief Funds. CFDA Number: 21.019. Federal Award Number: N/A. Federal Agency: U.S. Department of Treasury. Pass-through Entity: Montana Governor’s Office. Condition: The District reported the CRF funding received for Local Over schedule Transportation as expended which was not supported by the accounting records. Criteria: CRF Local Over Schedule Transportation monies were for additional pupil transportation related expenses related to the Coronavirus. Those expenditures related to this funding should be separately identified in the accounting system to support the amount reported. Context: We scheduled the expenditure activity of the CRF funding for testing and reviewed supporting schedule of all CRF funding expenditures provided by the client. We scheduled the expenditure activity of the CRF funding for testing and reviewed supporting schedule of all CRF funding expenditures provided by the client. Cause: The District was not properly accounting for the CRF funding as provided by the Montana Office of Public Instruction chart of accounts and did not code expenditures related to the funding directly to the grant monies. Recommendation: We recommend the District identify directly any expenditures which were for additional pupil transportation costs related to Coronavirus, then return any funding received which was not expended.
2021/2022-018 Coronavirus Relief Funding (CRF) Reporting CFDA Title: Coronavirus Relief Funds. CFDA Number: 21.019. Federal Award Number: N/A. Federal Agency: U.S. Department of Treasury. Pass-through Entity: Montana Governor’s Office. Condition: The District reported the CRF funding received for Local Over schedule Transportation as expended which was not supported by the accounting records. Criteria: CRF Local Over Schedule Transportation monies were for additional pupil transportation related expenses related to the Coronavirus. Those expenditures related to this funding should be separately identified in the accounting system to support the amount reported. Context: We scheduled the expenditure activity of the CRF funding for testing and reviewed supporting schedule of all CRF funding expenditures provided by the client. We scheduled the expenditure activity of the CRF funding for testing and reviewed supporting schedule of all CRF funding expenditures provided by the client. Cause: The District was not properly accounting for the CRF funding as provided by the Montana Office of Public Instruction chart of accounts and did not code expenditures related to the funding directly to the grant monies. Recommendation: We recommend the District identify directly any expenditures which were for additional pupil transportation costs related to Coronavirus, then return any funding received which was not expended.