FAC Explorer

Audit 310727

FY End
2023-06-30
Total Expended
$861,557
Findings
4
Programs
10
Organization: Seeley Lake School District (MT)
Year: 2023 Accepted: 2024-06-28
Auditor: Denning Downey and Assoicates Cpa's

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
403810 2023-003 Material Weakness - L
403811 2023-003 Material Weakness - L
980252 2023-003 Material Weakness - L
980253 2023-003 Material Weakness - L

Programs

ALN Program Spent Major Findings
84.425 Education Stabilization Fund $255,753 Yes 1
84.287 Twenty-First Century Community Learning Centers $144,383 - 0
84.027 Special Education_grants to States $48,971 - 0
10.553 School Breakfast Program $19,210 - 0
10.555 National School Lunch Program $13,128 - 0
84.424 Student Support and Academic Enrichment Program $10,000 - 0
84.358 Rural Education $9,200 - 0
10.582 Fresh Fruit and Vegetable Program $8,323 - 0
10.558 Child and Adult Care Food Program $1,487 - 0
84.010 Title I Grants to Local Educational Agencies $18 - 0

Contacts

Name Title Type
JP3EXCPTFVS2 Heather Mincey Auditee
4066772265 Robert Denning Auditor
No contacts on file

Notes to SEFA

Title: Federal Awards Received as a Pass-Through Entity Accounting Policies: Basis of Presentation and Significant Accounting Policies The accompanying Schedule of Expenditures of Federal Awards (SEFA) includes the federal grant activity of Seeley Lake Public School, Missoula 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 the Seeley Lake Public School, it is not intended to and does not present the financial position, changes in net position, or cash flows of the Seeley Lake Public School. 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 modified accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, whe ein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The Seeley Lake Public School 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 of $7,349.

Finding Details

Finding 2023-003
2023-003 Late Audit Submission CFDA Title: Education Stabilization Fund CFDA Number: 84.425 Federal Agency: U.S. 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’s audit was not completed until After March 31, 2024. 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. Context: Per review of the audit compliance requirements for both the State of Montana and the Federal government. Effect: The District is late in completing their fiscal year 2023 audit. Cause: The audit contract was for a non-federal audit. In January 2024 it was discovered that this would be a federal audit. Due to time constraints for other audit already scheduled that were federal, the audit could not be completed by March 1, 2024. 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 Late Audit Submission CFDA Title: Education Stabilization Fund CFDA Number: 84.425 Federal Agency: U.S. 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’s audit was not completed until After March 31, 2024. 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. Context: Per review of the audit compliance requirements for both the State of Montana and the Federal government. Effect: The District is late in completing their fiscal year 2023 audit. Cause: The audit contract was for a non-federal audit. In January 2024 it was discovered that this would be a federal audit. Due to time constraints for other audit already scheduled that were federal, the audit could not be completed by March 1, 2024. 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 Late Audit Submission CFDA Title: Education Stabilization Fund CFDA Number: 84.425 Federal Agency: U.S. 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’s audit was not completed until After March 31, 2024. 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. Context: Per review of the audit compliance requirements for both the State of Montana and the Federal government. Effect: The District is late in completing their fiscal year 2023 audit. Cause: The audit contract was for a non-federal audit. In January 2024 it was discovered that this would be a federal audit. Due to time constraints for other audit already scheduled that were federal, the audit could not be completed by March 1, 2024. 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 Late Audit Submission CFDA Title: Education Stabilization Fund CFDA Number: 84.425 Federal Agency: U.S. 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’s audit was not completed until After March 31, 2024. 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. Context: Per review of the audit compliance requirements for both the State of Montana and the Federal government. Effect: The District is late in completing their fiscal year 2023 audit. Cause: The audit contract was for a non-federal audit. In January 2024 it was discovered that this would be a federal audit. Due to time constraints for other audit already scheduled that were federal, the audit could not be completed by March 1, 2024. 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.