FAC Explorer

Audit 335799

FY End
2023-06-30
Total Expended
$6.46M
Findings
6
Programs
12
Organization: Lodge Grass School District No. 27 & 2 (MT)
Year: 2023 Accepted: 2025-01-03
Auditor: Wohlenberg Ritzman & CO LLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
517726 2023-002 - Yes P
517727 2023-002 - Yes P
517728 2023-002 - Yes P
1094168 2023-002 - Yes P
1094169 2023-002 - Yes P
1094170 2023-002 - Yes P

Programs

ALN Program Spent Major Findings
84.041 Impact Aid $4.71M Yes 1
84.010 Title I Grants to Local Educational Agencies $584,028 - 0
84.425 Education Stabilization Fund $375,146 Yes 1
10.555 National School Lunch Program $271,373 - 0
84.027 Special Education Grants to States $125,488 - 0
84.060 Indian Education Grants to Local Educational Agencies $104,839 - 0
84.287 Twenty-First Century Community Learning Centers $59,702 - 0
10.553 School Breakfast Program $54,995 - 0
84.334 Gaining Early Awareness and Readiness for Undergraduate Programs $32,713 - 0
12.560 Dod, Ndep, Dotc-Stem Education Outreach Implementation $18,513 - 0
10.582 Fresh Fruit and Vegetable Program $11,466 - 0
84.048 Career and Technical Education -- Basic Grants to States $6,766 - 0

Contacts

Name Title Type
P7VFXRMDQLD4 Todd Watkins Auditee
4066392304 Jessica Gadeken Auditor
No contacts on file

Notes to SEFA

Title: Federal Reimbursement Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards (Schedule) includes the federal award activity of the School District under programs of the federal government for the year ended June 30, 2023. The information in this Schedule is presented in accordance with the requirements of the Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of the School District, it is not intended to and does not financial position, changes in net position, or cash flows of the School District. Expenditures reported on the Schedule are reported on the accrual and/or modified accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The School District has elected not to use the 10-percent de minimis indirect allowed under the Uniform Guidance. Federal reimbursements are not based upon specific expenditures. Therefore, the amounts reported here represent cash received rather than federal expenditures.

Finding Details

Finding 2023-002
Finding 2023-002 – Reporting – Compliance (Repeat Finding: 2022-005) Condition: The School District did not complete and submit their audit to the Federal Audit Clearinghouse by the due date of March 31, 2024. Questioned Costs: None. Criteria: 2 CFR §200.512 of the Uniform Guidance requires an entity expending more than $750,000 of federal funds within the calendar year to submit a data collection form by a due date that is the earlier of 30 calendar days after receipt of the auditor’s report(s) or nine months after the end of the audit period. Cause: During FY 2021, 2022, and 2023 the School District employed multiple Business Managers. This affected providing documentation in a timely manner. Effect: Late filing of the data collection form results in noncompliance with requirements of Uniform Guidance which could lead to sanctions by funding agencies. Recommendation: We recommend the School District become familiar with reporting requirements for each award and implement procedures to begin audit preparation work earlier in the fiscal year to ensure reports are filed within the nine-month reporting deadline set forth by Uniform Guidance. Views of Responsible Officials: Please refer to the Corrective Action Plan for management’s views and planned corrective action.
Finding 2023-002
Finding 2023-002 – Reporting – Compliance (Repeat Finding: 2022-005) Condition: The School District did not complete and submit their audit to the Federal Audit Clearinghouse by the due date of March 31, 2024. Questioned Costs: None. Criteria: 2 CFR §200.512 of the Uniform Guidance requires an entity expending more than $750,000 of federal funds within the calendar year to submit a data collection form by a due date that is the earlier of 30 calendar days after receipt of the auditor’s report(s) or nine months after the end of the audit period. Cause: During FY 2021, 2022, and 2023 the School District employed multiple Business Managers. This affected providing documentation in a timely manner. Effect: Late filing of the data collection form results in noncompliance with requirements of Uniform Guidance which could lead to sanctions by funding agencies. Recommendation: We recommend the School District become familiar with reporting requirements for each award and implement procedures to begin audit preparation work earlier in the fiscal year to ensure reports are filed within the nine-month reporting deadline set forth by Uniform Guidance. Views of Responsible Officials: Please refer to the Corrective Action Plan for management’s views and planned corrective action.
Finding 2023-002
Finding 2023-002 – Reporting – Compliance (Repeat Finding: 2022-005) Condition: The School District did not complete and submit their audit to the Federal Audit Clearinghouse by the due date of March 31, 2024. Questioned Costs: None. Criteria: 2 CFR §200.512 of the Uniform Guidance requires an entity expending more than $750,000 of federal funds within the calendar year to submit a data collection form by a due date that is the earlier of 30 calendar days after receipt of the auditor’s report(s) or nine months after the end of the audit period. Cause: During FY 2021, 2022, and 2023 the School District employed multiple Business Managers. This affected providing documentation in a timely manner. Effect: Late filing of the data collection form results in noncompliance with requirements of Uniform Guidance which could lead to sanctions by funding agencies. Recommendation: We recommend the School District become familiar with reporting requirements for each award and implement procedures to begin audit preparation work earlier in the fiscal year to ensure reports are filed within the nine-month reporting deadline set forth by Uniform Guidance. Views of Responsible Officials: Please refer to the Corrective Action Plan for management’s views and planned corrective action.
Finding 2023-002
Finding 2023-002 – Reporting – Compliance (Repeat Finding: 2022-005) Condition: The School District did not complete and submit their audit to the Federal Audit Clearinghouse by the due date of March 31, 2024. Questioned Costs: None. Criteria: 2 CFR §200.512 of the Uniform Guidance requires an entity expending more than $750,000 of federal funds within the calendar year to submit a data collection form by a due date that is the earlier of 30 calendar days after receipt of the auditor’s report(s) or nine months after the end of the audit period. Cause: During FY 2021, 2022, and 2023 the School District employed multiple Business Managers. This affected providing documentation in a timely manner. Effect: Late filing of the data collection form results in noncompliance with requirements of Uniform Guidance which could lead to sanctions by funding agencies. Recommendation: We recommend the School District become familiar with reporting requirements for each award and implement procedures to begin audit preparation work earlier in the fiscal year to ensure reports are filed within the nine-month reporting deadline set forth by Uniform Guidance. Views of Responsible Officials: Please refer to the Corrective Action Plan for management’s views and planned corrective action.
Finding 2023-002
Finding 2023-002 – Reporting – Compliance (Repeat Finding: 2022-005) Condition: The School District did not complete and submit their audit to the Federal Audit Clearinghouse by the due date of March 31, 2024. Questioned Costs: None. Criteria: 2 CFR §200.512 of the Uniform Guidance requires an entity expending more than $750,000 of federal funds within the calendar year to submit a data collection form by a due date that is the earlier of 30 calendar days after receipt of the auditor’s report(s) or nine months after the end of the audit period. Cause: During FY 2021, 2022, and 2023 the School District employed multiple Business Managers. This affected providing documentation in a timely manner. Effect: Late filing of the data collection form results in noncompliance with requirements of Uniform Guidance which could lead to sanctions by funding agencies. Recommendation: We recommend the School District become familiar with reporting requirements for each award and implement procedures to begin audit preparation work earlier in the fiscal year to ensure reports are filed within the nine-month reporting deadline set forth by Uniform Guidance. Views of Responsible Officials: Please refer to the Corrective Action Plan for management’s views and planned corrective action.
Finding 2023-002
Finding 2023-002 – Reporting – Compliance (Repeat Finding: 2022-005) Condition: The School District did not complete and submit their audit to the Federal Audit Clearinghouse by the due date of March 31, 2024. Questioned Costs: None. Criteria: 2 CFR §200.512 of the Uniform Guidance requires an entity expending more than $750,000 of federal funds within the calendar year to submit a data collection form by a due date that is the earlier of 30 calendar days after receipt of the auditor’s report(s) or nine months after the end of the audit period. Cause: During FY 2021, 2022, and 2023 the School District employed multiple Business Managers. This affected providing documentation in a timely manner. Effect: Late filing of the data collection form results in noncompliance with requirements of Uniform Guidance which could lead to sanctions by funding agencies. Recommendation: We recommend the School District become familiar with reporting requirements for each award and implement procedures to begin audit preparation work earlier in the fiscal year to ensure reports are filed within the nine-month reporting deadline set forth by Uniform Guidance. Views of Responsible Officials: Please refer to the Corrective Action Plan for management’s views and planned corrective action.