FAC Explorer

Audit 353162

FY End
2024-06-30
Total Expended
$9.27M
Findings
4
Programs
16
Organization: Rocky Boy Public Schools (MT)
Year: 2024 Accepted: 2025-04-09
Auditor: Denning Downey and Associates Cpa's

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
554501 2024-003 Material Weakness - L
554502 2024-003 Material Weakness - L
1130943 2024-003 Material Weakness - L
1130944 2024-003 Material Weakness - L

Programs

ALN Program Spent Major Findings
84.041 Impact Aid $3.20M Yes 0
93.600 Head Start $1.26M Yes 1
84.365 English Language Acquisition State Grants $431,862 - 0
84.371 Comprehensive Literacy Development $251,317 - 0
10.553 School Breakfast Program $173,994 - 0
93.243 Substance Abuse and Mental Health Services Projects of Regional and National Significance $140,711 - 0
84.060 Indian Education Grants to Local Educational Agencies $136,453 - 0
84.287 Twenty-First Century Community Learning Centers $130,812 - 0
10.559 Summer Food Service Program for Children $79,803 - 0
84.425 Education Stabilization Fund $63,523 Yes 0
15.130 Indian Education Assistance to Schools $55,907 - 0
84.334 Gaining Early Awareness and Readiness for Undergraduate Programs $49,436 - 0
10.582 Fresh Fruit and Vegetable Program $31,126 - 0
84.048 Career and Technical Education -- Basic Grants to States $25,257 - 0
84.010 Title I Grants to Local Educational Agencies $21,849 - 0
10.555 National School Lunch Program $11,385 - 0

Contacts

Name Title Type
WE4MED2KJ545 Scott Adams Auditee
4063954291 Robert Denning Auditor
No contacts on file

Notes to SEFA

Title: Value of Federal Awards Expended in the form of Noncash Assistance Accounting Policies: Basis of Presentation and Significant Accounting Policies The accompanying Schedule of Expenditures of Federal Awards (SEFA) includes the federal grant activity of Rocky Boy Public Schools, Hill 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 Rocky Boy Public Schools, it is not intended to and does not present the financial position, changes in net position, or cash flows of the Rocky Boy 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 Rocky Boy 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 $11,385

Finding Details

Finding 2024-003
2024-003 Head Start Program Control Weakness of Filing the Required Semi-Annual and Annual Reports CFDA Title: Head Start CFDA Number: 93.600 Federal Award Number: Federal Agency: Department of Health and Human Services Pass-through Entity: Montana Department of Health and Human Services Condition: Reimbursement requests are not being submitted and prepared timely. Criteria: Internal control procedures should be in place to include policies and procedures requiring that reports required to be file with the Government be submitted timely; within 30 days of the reporting period end date. Context: Upon analyzing the semiannual and annual reports we looked at the dates the period was ending and the dates that they were filed to determine if they were filed within 30 days of the ending period. Effect: For the semi-annual report ending 6-30-23, the report was not filed until 1-9-24, for the semi-annual report ending 12-31-23, the report was not filed until 7-8-24, the annual report ending 12-31-23 was not filed until 4-29-24 and the semiannual report ending 6-30-24 was not filed until 11-4-24. Cause: The District does not have system in place to ensure the required reports to receive reimbursement from Head Start are filed timely. Recommendation: The District should implement a policies and procedures requiring that all Head Start reports be submitted within 30 days of the reporting period end date.
Finding 2024-003
2024-003 Head Start Program Control Weakness of Filing the Required Semi-Annual and Annual Reports CFDA Title: Head Start CFDA Number: 93.600 Federal Award Number: Federal Agency: Department of Health and Human Services Pass-through Entity: Montana Department of Health and Human Services Condition: Reimbursement requests are not being submitted and prepared timely. Criteria: Internal control procedures should be in place to include policies and procedures requiring that reports required to be file with the Government be submitted timely; within 30 days of the reporting period end date. Context: Upon analyzing the semiannual and annual reports we looked at the dates the period was ending and the dates that they were filed to determine if they were filed within 30 days of the ending period. Effect: For the semi-annual report ending 6-30-23, the report was not filed until 1-9-24, for the semi-annual report ending 12-31-23, the report was not filed until 7-8-24, the annual report ending 12-31-23 was not filed until 4-29-24 and the semiannual report ending 6-30-24 was not filed until 11-4-24. Cause: The District does not have system in place to ensure the required reports to receive reimbursement from Head Start are filed timely. Recommendation: The District should implement a policies and procedures requiring that all Head Start reports be submitted within 30 days of the reporting period end date.
Finding 2024-003
2024-003 Head Start Program Control Weakness of Filing the Required Semi-Annual and Annual Reports CFDA Title: Head Start CFDA Number: 93.600 Federal Award Number: Federal Agency: Department of Health and Human Services Pass-through Entity: Montana Department of Health and Human Services Condition: Reimbursement requests are not being submitted and prepared timely. Criteria: Internal control procedures should be in place to include policies and procedures requiring that reports required to be file with the Government be submitted timely; within 30 days of the reporting period end date. Context: Upon analyzing the semiannual and annual reports we looked at the dates the period was ending and the dates that they were filed to determine if they were filed within 30 days of the ending period. Effect: For the semi-annual report ending 6-30-23, the report was not filed until 1-9-24, for the semi-annual report ending 12-31-23, the report was not filed until 7-8-24, the annual report ending 12-31-23 was not filed until 4-29-24 and the semiannual report ending 6-30-24 was not filed until 11-4-24. Cause: The District does not have system in place to ensure the required reports to receive reimbursement from Head Start are filed timely. Recommendation: The District should implement a policies and procedures requiring that all Head Start reports be submitted within 30 days of the reporting period end date.
Finding 2024-003
2024-003 Head Start Program Control Weakness of Filing the Required Semi-Annual and Annual Reports CFDA Title: Head Start CFDA Number: 93.600 Federal Award Number: Federal Agency: Department of Health and Human Services Pass-through Entity: Montana Department of Health and Human Services Condition: Reimbursement requests are not being submitted and prepared timely. Criteria: Internal control procedures should be in place to include policies and procedures requiring that reports required to be file with the Government be submitted timely; within 30 days of the reporting period end date. Context: Upon analyzing the semiannual and annual reports we looked at the dates the period was ending and the dates that they were filed to determine if they were filed within 30 days of the ending period. Effect: For the semi-annual report ending 6-30-23, the report was not filed until 1-9-24, for the semi-annual report ending 12-31-23, the report was not filed until 7-8-24, the annual report ending 12-31-23 was not filed until 4-29-24 and the semiannual report ending 6-30-24 was not filed until 11-4-24. Cause: The District does not have system in place to ensure the required reports to receive reimbursement from Head Start are filed timely. Recommendation: The District should implement a policies and procedures requiring that all Head Start reports be submitted within 30 days of the reporting period end date.