2023-003 Audit report deadline
CFDA Number Name of Federal Program or Cluster
84.425 Education Stabilization Fund
10.553, 10.555 Child Nutrition Cluster
84.041 Impact Aid
84.027, 84.173 Special Education Cluster (IDEA)
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 May 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 30, 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 the audit for fiscal year 2023.
Cause:
The District’s fiscal year 2022 audit was not completed until the end of October 2023.
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.
2023-003 Audit report deadline
CFDA Number Name of Federal Program or Cluster
84.425 Education Stabilization Fund
10.553, 10.555 Child Nutrition Cluster
84.041 Impact Aid
84.027, 84.173 Special Education Cluster (IDEA)
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 May 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 30, 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 the audit for fiscal year 2023.
Cause:
The District’s fiscal year 2022 audit was not completed until the end of October 2023.
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.
2023-003 Audit report deadline
CFDA Number Name of Federal Program or Cluster
84.425 Education Stabilization Fund
10.553, 10.555 Child Nutrition Cluster
84.041 Impact Aid
84.027, 84.173 Special Education Cluster (IDEA)
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 May 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 30, 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 the audit for fiscal year 2023.
Cause:
The District’s fiscal year 2022 audit was not completed until the end of October 2023.
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.
2023-003 Audit report deadline
CFDA Number Name of Federal Program or Cluster
84.425 Education Stabilization Fund
10.553, 10.555 Child Nutrition Cluster
84.041 Impact Aid
84.027, 84.173 Special Education Cluster (IDEA)
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 May 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 30, 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 the audit for fiscal year 2023.
Cause:
The District’s fiscal year 2022 audit was not completed until the end of October 2023.
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.
2023-003 Audit report deadline
CFDA Number Name of Federal Program or Cluster
84.425 Education Stabilization Fund
10.553, 10.555 Child Nutrition Cluster
84.041 Impact Aid
84.027, 84.173 Special Education Cluster (IDEA)
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 May 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 30, 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 the audit for fiscal year 2023.
Cause:
The District’s fiscal year 2022 audit was not completed until the end of October 2023.
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.
2023-003 Audit report deadline
CFDA Number Name of Federal Program or Cluster
84.425 Education Stabilization Fund
10.553, 10.555 Child Nutrition Cluster
84.041 Impact Aid
84.027, 84.173 Special Education Cluster (IDEA)
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 May 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 30, 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 the audit for fiscal year 2023.
Cause:
The District’s fiscal year 2022 audit was not completed until the end of October 2023.
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.
2023-003 Audit report deadline
CFDA Number Name of Federal Program or Cluster
84.425 Education Stabilization Fund
10.553, 10.555 Child Nutrition Cluster
84.041 Impact Aid
84.027, 84.173 Special Education Cluster (IDEA)
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 May 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 30, 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 the audit for fiscal year 2023.
Cause:
The District’s fiscal year 2022 audit was not completed until the end of October 2023.
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.
2023-003 Audit report deadline
CFDA Number Name of Federal Program or Cluster
84.425 Education Stabilization Fund
10.553, 10.555 Child Nutrition Cluster
84.041 Impact Aid
84.027, 84.173 Special Education Cluster (IDEA)
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 May 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 30, 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 the audit for fiscal year 2023.
Cause:
The District’s fiscal year 2022 audit was not completed until the end of October 2023.
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.
2023-003 Audit report deadline
CFDA Number Name of Federal Program or Cluster
84.425 Education Stabilization Fund
10.553, 10.555 Child Nutrition Cluster
84.041 Impact Aid
84.027, 84.173 Special Education Cluster (IDEA)
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 May 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 30, 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 the audit for fiscal year 2023.
Cause:
The District’s fiscal year 2022 audit was not completed until the end of October 2023.
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.
2023-003 Audit report deadline
CFDA Number Name of Federal Program or Cluster
84.425 Education Stabilization Fund
10.553, 10.555 Child Nutrition Cluster
84.041 Impact Aid
84.027, 84.173 Special Education Cluster (IDEA)
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 May 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 30, 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 the audit for fiscal year 2023.
Cause:
The District’s fiscal year 2022 audit was not completed until the end of October 2023.
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.
2023-003 Audit report deadline
CFDA Number Name of Federal Program or Cluster
84.425 Education Stabilization Fund
10.553, 10.555 Child Nutrition Cluster
84.041 Impact Aid
84.027, 84.173 Special Education Cluster (IDEA)
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 May 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 30, 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 the audit for fiscal year 2023.
Cause:
The District’s fiscal year 2022 audit was not completed until the end of October 2023.
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.
2023-003 Audit report deadline
CFDA Number Name of Federal Program or Cluster
84.425 Education Stabilization Fund
10.553, 10.555 Child Nutrition Cluster
84.041 Impact Aid
84.027, 84.173 Special Education Cluster (IDEA)
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 May 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 30, 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 the audit for fiscal year 2023.
Cause:
The District’s fiscal year 2022 audit was not completed until the end of October 2023.
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.
2023-003 Audit report deadline
CFDA Number Name of Federal Program or Cluster
84.425 Education Stabilization Fund
10.553, 10.555 Child Nutrition Cluster
84.041 Impact Aid
84.027, 84.173 Special Education Cluster (IDEA)
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 May 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 30, 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 the audit for fiscal year 2023.
Cause:
The District’s fiscal year 2022 audit was not completed until the end of October 2023.
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.
2023-003 Audit report deadline
CFDA Number Name of Federal Program or Cluster
84.425 Education Stabilization Fund
10.553, 10.555 Child Nutrition Cluster
84.041 Impact Aid
84.027, 84.173 Special Education Cluster (IDEA)
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 May 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 30, 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 the audit for fiscal year 2023.
Cause:
The District’s fiscal year 2022 audit was not completed until the end of October 2023.
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.
2023-003 Audit report deadline
CFDA Number Name of Federal Program or Cluster
84.425 Education Stabilization Fund
10.553, 10.555 Child Nutrition Cluster
84.041 Impact Aid
84.027, 84.173 Special Education Cluster (IDEA)
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 May 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 30, 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 the audit for fiscal year 2023.
Cause:
The District’s fiscal year 2022 audit was not completed until the end of October 2023.
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.
2023-003 Audit report deadline
CFDA Number Name of Federal Program or Cluster
84.425 Education Stabilization Fund
10.553, 10.555 Child Nutrition Cluster
84.041 Impact Aid
84.027, 84.173 Special Education Cluster (IDEA)
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 May 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 30, 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 the audit for fiscal year 2023.
Cause:
The District’s fiscal year 2022 audit was not completed until the end of October 2023.
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.
2023-003 Audit report deadline
CFDA Number Name of Federal Program or Cluster
84.425 Education Stabilization Fund
10.553, 10.555 Child Nutrition Cluster
84.041 Impact Aid
84.027, 84.173 Special Education Cluster (IDEA)
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 May 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 30, 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 the audit for fiscal year 2023.
Cause:
The District’s fiscal year 2022 audit was not completed until the end of October 2023.
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.
2023-003 Audit report deadline
CFDA Number Name of Federal Program or Cluster
84.425 Education Stabilization Fund
10.553, 10.555 Child Nutrition Cluster
84.041 Impact Aid
84.027, 84.173 Special Education Cluster (IDEA)
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 May 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 30, 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 the audit for fiscal year 2023.
Cause:
The District’s fiscal year 2022 audit was not completed until the end of October 2023.
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.
2023-003 Audit report deadline
CFDA Number Name of Federal Program or Cluster
84.425 Education Stabilization Fund
10.553, 10.555 Child Nutrition Cluster
84.041 Impact Aid
84.027, 84.173 Special Education Cluster (IDEA)
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 May 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 30, 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 the audit for fiscal year 2023.
Cause:
The District’s fiscal year 2022 audit was not completed until the end of October 2023.
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.
2023-003 Audit report deadline
CFDA Number Name of Federal Program or Cluster
84.425 Education Stabilization Fund
10.553, 10.555 Child Nutrition Cluster
84.041 Impact Aid
84.027, 84.173 Special Education Cluster (IDEA)
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 May 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 30, 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 the audit for fiscal year 2023.
Cause:
The District’s fiscal year 2022 audit was not completed until the end of October 2023.
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.
2023-003 Audit report deadline
CFDA Number Name of Federal Program or Cluster
84.425 Education Stabilization Fund
10.553, 10.555 Child Nutrition Cluster
84.041 Impact Aid
84.027, 84.173 Special Education Cluster (IDEA)
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 May 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 30, 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 the audit for fiscal year 2023.
Cause:
The District’s fiscal year 2022 audit was not completed until the end of October 2023.
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.
2023-003 Audit report deadline
CFDA Number Name of Federal Program or Cluster
84.425 Education Stabilization Fund
10.553, 10.555 Child Nutrition Cluster
84.041 Impact Aid
84.027, 84.173 Special Education Cluster (IDEA)
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 May 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 30, 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 the audit for fiscal year 2023.
Cause:
The District’s fiscal year 2022 audit was not completed until the end of October 2023.
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.
2023-003 Audit report deadline
CFDA Number Name of Federal Program or Cluster
84.425 Education Stabilization Fund
10.553, 10.555 Child Nutrition Cluster
84.041 Impact Aid
84.027, 84.173 Special Education Cluster (IDEA)
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 May 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 30, 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 the audit for fiscal year 2023.
Cause:
The District’s fiscal year 2022 audit was not completed until the end of October 2023.
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.
2023-003 Audit report deadline
CFDA Number Name of Federal Program or Cluster
84.425 Education Stabilization Fund
10.553, 10.555 Child Nutrition Cluster
84.041 Impact Aid
84.027, 84.173 Special Education Cluster (IDEA)
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 May 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 30, 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 the audit for fiscal year 2023.
Cause:
The District’s fiscal year 2022 audit was not completed until the end of October 2023.
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.
2023-003 Audit report deadline
CFDA Number Name of Federal Program or Cluster
84.425 Education Stabilization Fund
10.553, 10.555 Child Nutrition Cluster
84.041 Impact Aid
84.027, 84.173 Special Education Cluster (IDEA)
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 May 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 30, 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 the audit for fiscal year 2023.
Cause:
The District’s fiscal year 2022 audit was not completed until the end of October 2023.
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.
2023-003 Audit report deadline
CFDA Number Name of Federal Program or Cluster
84.425 Education Stabilization Fund
10.553, 10.555 Child Nutrition Cluster
84.041 Impact Aid
84.027, 84.173 Special Education Cluster (IDEA)
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 May 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 30, 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 the audit for fiscal year 2023.
Cause:
The District’s fiscal year 2022 audit was not completed until the end of October 2023.
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.