Finding Text
2022/2023-008 Audit report deadline (Repeated 2021-003)
CFDA Number Name of Federal Program or Cluster
84.425 Education Stabilization Fund
84.010 Title I Grants to Local Educational Agencies
84.371 Comprehensive Literacy Development
10.553,10.555, 10.556, 10.559,10.582 Child Nutrition Cluster
84.027,84.173 Special Education Cluster (IDEA)
Federal Award Number: N/A
Federal Agency: Department of Education and Department of Agriculture
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 audit was not completed until April 2024. This
is a repeat finding from prior year audit.
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, 2022, and 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 biennial audit for fiscal year 2022 and 2023.
Cause: Timing of receiving further documentation needed for the extended procedures on cash and
bank fraud.
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.