Finding Text
2023-005 Audit report deadline (Repeated 2022-009)
Federal Program: Impact Aid
CFDA Title: Impact Aid
CFDA Number: 84.041
Federal Award Number and Year:
Name of Federal Agency: Department of Education
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 May 2024. This is a repeat finding from the prior year.
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 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 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 County complete their annual audits in compliance with MT Administrative Rules 2.4.411 and federal rules described in the Uniform Guidance/A-133.