Finding 43859 (2022-009)

Material Weakness
Requirement
L
Questioned Costs
-
Year
2022
Accepted
2023-06-13

AI Summary

  • Core Issue: The audit for the fiscal year ending June 30, 2022, was not completed by the March 31, 2023 deadline.
  • Impacted Requirements: This delay violates both MT Administrative Rules 2.4.411 and federal Uniform Guidance/A-133.
  • Recommended Follow-up: Ensure timely completion of annual audits to meet state and federal compliance standards.

Finding Text

2022-009 CFDA Title: Impact Aid CFDA Number: 84.041 Federal Award Number: N/A Federal Agency: Department of Education Pass-through Entity: N/A 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 audit was not completed until April 2023. Context: Per review of the au it compliance requirements for both the State of Montana and the Federal government. Criteria: The audit for the fiscal year ended June 30th 2022 was due to the State and the Federal government by March 31, 2023 as required by MT Administrative Rules 2.4.411 and the Federal Uniform Guidance/A-133 rules. Effect: The District audit was not completed timely and is not in compliance with state and federal regulations. Cause: The District was unable to provide requested documentation to auditors timely to ensure audit was completed by deadline. 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.

Corrective Action Plan

FINDING 2022-009: Audit Report Deadline Response: 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.

Categories

Subrecipient Monitoring

Other Findings in this Audit

  • 620301 2022-009
    Material Weakness

Programs in Audit

ALN Program Name Expenditures
84.041 Impact Aid $964,258
10.555 National School Lunch Program $60,099
84.060 Indian Education_grants to Local Educational Agencies $51,005
15.130 Indian Education_assistance to Schools $41,822
10.553 School Breakfast Program $29,967
84.010 Title I Grants to Local Educational Agencies $26,491
10.558 Child and Adult Care Food Program $25,537
10.559 Summer Food Service Program for Children $12,359
84.358 Rural Education $9,272
84.048 Career and Technical Education -- Basic Grants to States $6,714
10.582 Fresh Fruit and Vegetable Program $2,248
84.425 Education Stabilization Fund $1,017