FAC Explorer

Audit 306539

FY End
2023-06-30
Total Expended
$1.81M
Findings
10
Programs
13
Organization: Stevensville Public Schools (MT)
Year: 2023 Accepted: 2024-05-17
Auditor: Denning Downey and Assoicates Cpa's

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
397679 2023-003 - - L
397680 2023-003 - - L
397681 2023-003 - - L
397682 2023-003 - - L
397683 2023-003 - - L
974121 2023-003 - - L
974122 2023-003 - - L
974123 2023-003 - - L
974124 2023-003 - - L
974125 2023-003 - - L

Programs

ALN Program Spent Major Findings
84.425 Education Stabilization Fund $514,556 Yes 1
84.010 Title I Grants to Local Educational Agencies $239,145 - 0
84.027 Special Education_grants to States $174,374 - 0
84.367 Improving Teacher Quality State Grants $72,227 - 0
10.553 School Breakfast Program $56,545 - 0
10.582 Fresh Fruit and Vegetable Program $30,464 - 0
84.048 Career and Technical Education -- Basic Grants to States $30,398 - 0
10.555 National School Lunch Program $27,204 - 0
84.358 Rural Education $13,606 - 0
10.574 Team Nutrition Grants $7,500 - 0
10.559 Summer Food Service Program for Children $6,099 - 0
84.424 Student Support and Academic Enrichment Program $5,308 - 0
10.558 Child and Adult Care Food Program $283 - 0

Contacts

Name Title Type
HKFZH7FKKL75 Christina McLaren Auditee
4067775481 Robert Denning Auditor
No contacts on file

Notes to SEFA

Title: Value of Federal Awards Expended in the form of Noncash Assistance Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards (SEFA) includes the federal grant activity of Stevensville Public Schools, Ravalli County, Montana. The information in this schedule is presented in accordance with the requirements Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards. Because the schedule presents only a selected portion of the operations of Stevensville Public Schools, it is not intended to and does not present the financial position, changes in net position, or cash flows of the Stevensville Public Schools. Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in preparation of the basic financial statements. Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The Stevensville Public Schools has elected not to use the 10 percent de Minimis indirect cost rate as provided in Sec. 200.414 Indirect Costs under Uniform Guidance. Food Commodities’ value equals the fair value at the time of the receipt $28,988.

Finding Details

Finding 2023-003
2023-003 Audit report deadline CFDA Title: Education Stabilization Fund CFDA Number: 84.425 Federal Award Number: Federal Agency: Department of Education Pass-through Entity: Montana Office of Public Instruction Condition: Montana local governments with a June 30th fiscal year end must submit their audit report to the MT Department of Administration and the Federal Clearing house by March 31st, following the fiscal year end. The District audit was not completed until April 2024. Context: Per review of the audit compliance requirements for both the State of Montana and the Federal government. Criteria: The audit for the fiscal year ended June 30th, 2023, was due to the State and the Federal government by March 31, 2024 as required by MT Administrative Rules 2.4.411 and the Federal Uniform Guidance/A-133 rules. Effect: The District is late in completing their fiscal year 2023 audit. Cause: The District was unable to provide needed documentation for auditing cash timely. Recommendation: We recommend the District complete their annual audits in compliance with MT Administrative Rules 2.4.411 and federal rules described in the Uniform Guidance/A-133.
Finding 2023-003
2023-003 Audit report deadline CFDA Title: Education Stabilization Fund CFDA Number: 84.425 Federal Award Number: Federal Agency: Department of Education Pass-through Entity: Montana Office of Public Instruction Condition: Montana local governments with a June 30th fiscal year end must submit their audit report to the MT Department of Administration and the Federal Clearing house by March 31st, following the fiscal year end. The District audit was not completed until April 2024. Context: Per review of the audit compliance requirements for both the State of Montana and the Federal government. Criteria: The audit for the fiscal year ended June 30th, 2023, was due to the State and the Federal government by March 31, 2024 as required by MT Administrative Rules 2.4.411 and the Federal Uniform Guidance/A-133 rules. Effect: The District is late in completing their fiscal year 2023 audit. Cause: The District was unable to provide needed documentation for auditing cash timely. Recommendation: We recommend the District complete their annual audits in compliance with MT Administrative Rules 2.4.411 and federal rules described in the Uniform Guidance/A-133.
Finding 2023-003
2023-003 Audit report deadline CFDA Title: Education Stabilization Fund CFDA Number: 84.425 Federal Award Number: Federal Agency: Department of Education Pass-through Entity: Montana Office of Public Instruction Condition: Montana local governments with a June 30th fiscal year end must submit their audit report to the MT Department of Administration and the Federal Clearing house by March 31st, following the fiscal year end. The District audit was not completed until April 2024. Context: Per review of the audit compliance requirements for both the State of Montana and the Federal government. Criteria: The audit for the fiscal year ended June 30th, 2023, was due to the State and the Federal government by March 31, 2024 as required by MT Administrative Rules 2.4.411 and the Federal Uniform Guidance/A-133 rules. Effect: The District is late in completing their fiscal year 2023 audit. Cause: The District was unable to provide needed documentation for auditing cash timely. Recommendation: We recommend the District complete their annual audits in compliance with MT Administrative Rules 2.4.411 and federal rules described in the Uniform Guidance/A-133.
Finding 2023-003
2023-003 Audit report deadline CFDA Title: Education Stabilization Fund CFDA Number: 84.425 Federal Award Number: Federal Agency: Department of Education Pass-through Entity: Montana Office of Public Instruction Condition: Montana local governments with a June 30th fiscal year end must submit their audit report to the MT Department of Administration and the Federal Clearing house by March 31st, following the fiscal year end. The District audit was not completed until April 2024. Context: Per review of the audit compliance requirements for both the State of Montana and the Federal government. Criteria: The audit for the fiscal year ended June 30th, 2023, was due to the State and the Federal government by March 31, 2024 as required by MT Administrative Rules 2.4.411 and the Federal Uniform Guidance/A-133 rules. Effect: The District is late in completing their fiscal year 2023 audit. Cause: The District was unable to provide needed documentation for auditing cash timely. Recommendation: We recommend the District complete their annual audits in compliance with MT Administrative Rules 2.4.411 and federal rules described in the Uniform Guidance/A-133.
Finding 2023-003
2023-003 Audit report deadline CFDA Title: Education Stabilization Fund CFDA Number: 84.425 Federal Award Number: Federal Agency: Department of Education Pass-through Entity: Montana Office of Public Instruction Condition: Montana local governments with a June 30th fiscal year end must submit their audit report to the MT Department of Administration and the Federal Clearing house by March 31st, following the fiscal year end. The District audit was not completed until April 2024. Context: Per review of the audit compliance requirements for both the State of Montana and the Federal government. Criteria: The audit for the fiscal year ended June 30th, 2023, was due to the State and the Federal government by March 31, 2024 as required by MT Administrative Rules 2.4.411 and the Federal Uniform Guidance/A-133 rules. Effect: The District is late in completing their fiscal year 2023 audit. Cause: The District was unable to provide needed documentation for auditing cash timely. Recommendation: We recommend the District complete their annual audits in compliance with MT Administrative Rules 2.4.411 and federal rules described in the Uniform Guidance/A-133.
Finding 2023-003
2023-003 Audit report deadline CFDA Title: Education Stabilization Fund CFDA Number: 84.425 Federal Award Number: Federal Agency: Department of Education Pass-through Entity: Montana Office of Public Instruction Condition: Montana local governments with a June 30th fiscal year end must submit their audit report to the MT Department of Administration and the Federal Clearing house by March 31st, following the fiscal year end. The District audit was not completed until April 2024. Context: Per review of the audit compliance requirements for both the State of Montana and the Federal government. Criteria: The audit for the fiscal year ended June 30th, 2023, was due to the State and the Federal government by March 31, 2024 as required by MT Administrative Rules 2.4.411 and the Federal Uniform Guidance/A-133 rules. Effect: The District is late in completing their fiscal year 2023 audit. Cause: The District was unable to provide needed documentation for auditing cash timely. Recommendation: We recommend the District complete their annual audits in compliance with MT Administrative Rules 2.4.411 and federal rules described in the Uniform Guidance/A-133.
Finding 2023-003
2023-003 Audit report deadline CFDA Title: Education Stabilization Fund CFDA Number: 84.425 Federal Award Number: Federal Agency: Department of Education Pass-through Entity: Montana Office of Public Instruction Condition: Montana local governments with a June 30th fiscal year end must submit their audit report to the MT Department of Administration and the Federal Clearing house by March 31st, following the fiscal year end. The District audit was not completed until April 2024. Context: Per review of the audit compliance requirements for both the State of Montana and the Federal government. Criteria: The audit for the fiscal year ended June 30th, 2023, was due to the State and the Federal government by March 31, 2024 as required by MT Administrative Rules 2.4.411 and the Federal Uniform Guidance/A-133 rules. Effect: The District is late in completing their fiscal year 2023 audit. Cause: The District was unable to provide needed documentation for auditing cash timely. Recommendation: We recommend the District complete their annual audits in compliance with MT Administrative Rules 2.4.411 and federal rules described in the Uniform Guidance/A-133.
Finding 2023-003
2023-003 Audit report deadline CFDA Title: Education Stabilization Fund CFDA Number: 84.425 Federal Award Number: Federal Agency: Department of Education Pass-through Entity: Montana Office of Public Instruction Condition: Montana local governments with a June 30th fiscal year end must submit their audit report to the MT Department of Administration and the Federal Clearing house by March 31st, following the fiscal year end. The District audit was not completed until April 2024. Context: Per review of the audit compliance requirements for both the State of Montana and the Federal government. Criteria: The audit for the fiscal year ended June 30th, 2023, was due to the State and the Federal government by March 31, 2024 as required by MT Administrative Rules 2.4.411 and the Federal Uniform Guidance/A-133 rules. Effect: The District is late in completing their fiscal year 2023 audit. Cause: The District was unable to provide needed documentation for auditing cash timely. Recommendation: We recommend the District complete their annual audits in compliance with MT Administrative Rules 2.4.411 and federal rules described in the Uniform Guidance/A-133.
Finding 2023-003
2023-003 Audit report deadline CFDA Title: Education Stabilization Fund CFDA Number: 84.425 Federal Award Number: Federal Agency: Department of Education Pass-through Entity: Montana Office of Public Instruction Condition: Montana local governments with a June 30th fiscal year end must submit their audit report to the MT Department of Administration and the Federal Clearing house by March 31st, following the fiscal year end. The District audit was not completed until April 2024. Context: Per review of the audit compliance requirements for both the State of Montana and the Federal government. Criteria: The audit for the fiscal year ended June 30th, 2023, was due to the State and the Federal government by March 31, 2024 as required by MT Administrative Rules 2.4.411 and the Federal Uniform Guidance/A-133 rules. Effect: The District is late in completing their fiscal year 2023 audit. Cause: The District was unable to provide needed documentation for auditing cash timely. Recommendation: We recommend the District complete their annual audits in compliance with MT Administrative Rules 2.4.411 and federal rules described in the Uniform Guidance/A-133.
Finding 2023-003
2023-003 Audit report deadline CFDA Title: Education Stabilization Fund CFDA Number: 84.425 Federal Award Number: Federal Agency: Department of Education Pass-through Entity: Montana Office of Public Instruction Condition: Montana local governments with a June 30th fiscal year end must submit their audit report to the MT Department of Administration and the Federal Clearing house by March 31st, following the fiscal year end. The District audit was not completed until April 2024. Context: Per review of the audit compliance requirements for both the State of Montana and the Federal government. Criteria: The audit for the fiscal year ended June 30th, 2023, was due to the State and the Federal government by March 31, 2024 as required by MT Administrative Rules 2.4.411 and the Federal Uniform Guidance/A-133 rules. Effect: The District is late in completing their fiscal year 2023 audit. Cause: The District was unable to provide needed documentation for auditing cash timely. Recommendation: We recommend the District complete their annual audits in compliance with MT Administrative Rules 2.4.411 and federal rules described in the Uniform Guidance/A-133.