Finding Text
2023-010 Late Audit Submission
CFDA Title: Impact Aid CFDA Number: 84.041
Federal Award Number: 2023
Federal Agency: U.S. Department of Education Pass-through Entity: Direct
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 May 2024.
Criteria:
The audit for the fiscal year ended June 30th, 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.
Context:
Per review of the audit compliance requirements for both the State of Montana and the Federal
government.
Effect:
The District is late in completing their fiscal year 2023 audit.
Cause:
The District was unable to provide needed documentation to complete both the financial statement
portion of the audit and the federal compliance testing for the audit.
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.