Audit 356929

2024-003 Late Audit Submission (Repeated 2024-010) CFDA Title: Education Stabilization Fund & Title I Grants to Local Education Agencies CFDA Number: 84.425 & 84.010 Federal Agency: US Department of Education Pass-through Entity: Montana Office of Publication 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, 2025. 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, 2024, was due to the State and the Federal government by March 31, 2025 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 2024 audit. Cause: The District had significant audit issues from prior periods that required follow-up and resolution. Due to limited resources and time constraints associated with other scheduled audits, the current audit could not be completed by the March 31, 2025 deadline. Recommendation: We recommend that the District ensure timely completion of its annual audits in accordance with Montana Administrative Rule 2.4.411 and applicable federal requirements outlined in the Uniform Guidance (2 CFR Part 200, Subpart F, formerly A-133). Compliance with these standards helps ensure accountability, transparency, and continued eligibility for federal funding.

2024-003 Late Audit Submission (Repeated 2024-010) CFDA Title: Education Stabilization Fund & Title I Grants to Local Education Agencies CFDA Number: 84.425 & 84.010 Federal Agency: US Department of Education Pass-through Entity: Montana Office of Publication 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, 2025. 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, 2024, was due to the State and the Federal government by March 31, 2025 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 2024 audit. Cause: The District had significant audit issues from prior periods that required follow-up and resolution. Due to limited resources and time constraints associated with other scheduled audits, the current audit could not be completed by the March 31, 2025 deadline. Recommendation: We recommend that the District ensure timely completion of its annual audits in accordance with Montana Administrative Rule 2.4.411 and applicable federal requirements outlined in the Uniform Guidance (2 CFR Part 200, Subpart F, formerly A-133). Compliance with these standards helps ensure accountability, transparency, and continued eligibility for federal funding.

2024-003 Late Audit Submission (Repeated 2024-010) CFDA Title: Education Stabilization Fund & Title I Grants to Local Education Agencies CFDA Number: 84.425 & 84.010 Federal Agency: US Department of Education Pass-through Entity: Montana Office of Publication 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, 2025. 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, 2024, was due to the State and the Federal government by March 31, 2025 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 2024 audit. Cause: The District had significant audit issues from prior periods that required follow-up and resolution. Due to limited resources and time constraints associated with other scheduled audits, the current audit could not be completed by the March 31, 2025 deadline. Recommendation: We recommend that the District ensure timely completion of its annual audits in accordance with Montana Administrative Rule 2.4.411 and applicable federal requirements outlined in the Uniform Guidance (2 CFR Part 200, Subpart F, formerly A-133). Compliance with these standards helps ensure accountability, transparency, and continued eligibility for federal funding.

2024-003 Late Audit Submission (Repeated 2024-010) CFDA Title: Education Stabilization Fund & Title I Grants to Local Education Agencies CFDA Number: 84.425 & 84.010 Federal Agency: US Department of Education Pass-through Entity: Montana Office of Publication 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, 2025. 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, 2024, was due to the State and the Federal government by March 31, 2025 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 2024 audit. Cause: The District had significant audit issues from prior periods that required follow-up and resolution. Due to limited resources and time constraints associated with other scheduled audits, the current audit could not be completed by the March 31, 2025 deadline. Recommendation: We recommend that the District ensure timely completion of its annual audits in accordance with Montana Administrative Rule 2.4.411 and applicable federal requirements outlined in the Uniform Guidance (2 CFR Part 200, Subpart F, formerly A-133). Compliance with these standards helps ensure accountability, transparency, and continued eligibility for federal funding.

2024-003 Late Audit Submission (Repeated 2024-010) CFDA Title: Education Stabilization Fund & Title I Grants to Local Education Agencies CFDA Number: 84.425 & 84.010 Federal Agency: US Department of Education Pass-through Entity: Montana Office of Publication 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, 2025. 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, 2024, was due to the State and the Federal government by March 31, 2025 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 2024 audit. Cause: The District had significant audit issues from prior periods that required follow-up and resolution. Due to limited resources and time constraints associated with other scheduled audits, the current audit could not be completed by the March 31, 2025 deadline. Recommendation: We recommend that the District ensure timely completion of its annual audits in accordance with Montana Administrative Rule 2.4.411 and applicable federal requirements outlined in the Uniform Guidance (2 CFR Part 200, Subpart F, formerly A-133). Compliance with these standards helps ensure accountability, transparency, and continued eligibility for federal funding.

2024-003 Late Audit Submission (Repeated 2024-010) CFDA Title: Education Stabilization Fund & Title I Grants to Local Education Agencies CFDA Number: 84.425 & 84.010 Federal Agency: US Department of Education Pass-through Entity: Montana Office of Publication 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, 2025. 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, 2024, was due to the State and the Federal government by March 31, 2025 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 2024 audit. Cause: The District had significant audit issues from prior periods that required follow-up and resolution. Due to limited resources and time constraints associated with other scheduled audits, the current audit could not be completed by the March 31, 2025 deadline. Recommendation: We recommend that the District ensure timely completion of its annual audits in accordance with Montana Administrative Rule 2.4.411 and applicable federal requirements outlined in the Uniform Guidance (2 CFR Part 200, Subpart F, formerly A-133). Compliance with these standards helps ensure accountability, transparency, and continued eligibility for federal funding.

2024-003 Late Audit Submission (Repeated 2024-010) CFDA Title: Education Stabilization Fund & Title I Grants to Local Education Agencies CFDA Number: 84.425 & 84.010 Federal Agency: US Department of Education Pass-through Entity: Montana Office of Publication 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, 2025. 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, 2024, was due to the State and the Federal government by March 31, 2025 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 2024 audit. Cause: The District had significant audit issues from prior periods that required follow-up and resolution. Due to limited resources and time constraints associated with other scheduled audits, the current audit could not be completed by the March 31, 2025 deadline. Recommendation: We recommend that the District ensure timely completion of its annual audits in accordance with Montana Administrative Rule 2.4.411 and applicable federal requirements outlined in the Uniform Guidance (2 CFR Part 200, Subpart F, formerly A-133). Compliance with these standards helps ensure accountability, transparency, and continued eligibility for federal funding.

2024-003 Late Audit Submission (Repeated 2024-010) CFDA Title: Education Stabilization Fund & Title I Grants to Local Education Agencies CFDA Number: 84.425 & 84.010 Federal Agency: US Department of Education Pass-through Entity: Montana Office of Publication 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, 2025. 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, 2024, was due to the State and the Federal government by March 31, 2025 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 2024 audit. Cause: The District had significant audit issues from prior periods that required follow-up and resolution. Due to limited resources and time constraints associated with other scheduled audits, the current audit could not be completed by the March 31, 2025 deadline. Recommendation: We recommend that the District ensure timely completion of its annual audits in accordance with Montana Administrative Rule 2.4.411 and applicable federal requirements outlined in the Uniform Guidance (2 CFR Part 200, Subpart F, formerly A-133). Compliance with these standards helps ensure accountability, transparency, and continued eligibility for federal funding.

2024-003 Late Audit Submission (Repeated 2024-010) CFDA Title: Education Stabilization Fund & Title I Grants to Local Education Agencies CFDA Number: 84.425 & 84.010 Federal Agency: US Department of Education Pass-through Entity: Montana Office of Publication 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, 2025. 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, 2024, was due to the State and the Federal government by March 31, 2025 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 2024 audit. Cause: The District had significant audit issues from prior periods that required follow-up and resolution. Due to limited resources and time constraints associated with other scheduled audits, the current audit could not be completed by the March 31, 2025 deadline. Recommendation: We recommend that the District ensure timely completion of its annual audits in accordance with Montana Administrative Rule 2.4.411 and applicable federal requirements outlined in the Uniform Guidance (2 CFR Part 200, Subpart F, formerly A-133). Compliance with these standards helps ensure accountability, transparency, and continued eligibility for federal funding.

2024-003 Late Audit Submission (Repeated 2024-010) CFDA Title: Education Stabilization Fund & Title I Grants to Local Education Agencies CFDA Number: 84.425 & 84.010 Federal Agency: US Department of Education Pass-through Entity: Montana Office of Publication 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, 2025. 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, 2024, was due to the State and the Federal government by March 31, 2025 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 2024 audit. Cause: The District had significant audit issues from prior periods that required follow-up and resolution. Due to limited resources and time constraints associated with other scheduled audits, the current audit could not be completed by the March 31, 2025 deadline. Recommendation: We recommend that the District ensure timely completion of its annual audits in accordance with Montana Administrative Rule 2.4.411 and applicable federal requirements outlined in the Uniform Guidance (2 CFR Part 200, Subpart F, formerly A-133). Compliance with these standards helps ensure accountability, transparency, and continued eligibility for federal funding.