Finding 561420 (2024-002)

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Requirement
L
Questioned Costs
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Year
2024
Accepted
2025-05-23

AI Summary

  • Core Issue: The District submitted its audit report late, missing the March 31, 2025 deadline.
  • Impacted Requirements: This finding affects compliance with MT Administrative Rules 2.4.411 and Federal Uniform Guidance/A-133.
  • Recommended Follow-Up: Ensure timely completion of audits to meet all state and federal deadlines in the future.

Finding Text

2024-002 Audit report deadline (Repeated 2023-003) CFDA Number Name of Federal Program or Cluster 84.425 Education Stabilization Fund 84.041 Impact Aid 84.287 Twenty-Frist Century Community Learning Centers 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 2025. This is a repeat finding from the 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 30, 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 the audit for fiscal year 2024. Cause: The District transitioned to a new accounting system in January 2024. During this transition, certain issues went undiscovered until the fall of 2024, requiring corrections. These corrections were needed for more accurate financial reporting, and were not completed until January 2025. 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.

Categories

Reporting

Other Findings in this Audit

Programs in Audit

ALN Program Name Expenditures
84.041 Impact Aid $1.84M
84.010 Title I Grants to Local Educational Agencies $995,315
84.425 Education Stabilization Fund $490,074
84.027 Special Education Grants to States $457,026
84.371 Comprehensive Literacy Development $319,399
10.553 School Breakfast Program $284,867
84.060 Indian Education Grants to Local Educational Agencies $222,650
84.287 Twenty-First Century Community Learning Centers $211,017
16.710 Public Safety Partnership and Community Policing Grants $116,364
10.555 National School Lunch Program $79,451
10.582 Fresh Fruit and Vegetable Program $52,352
84.048 Career and Technical Education -- Basic Grants to States $49,857
10.559 Summer Food Service Program for Children $24,078
84.173 Special Education Preschool Grants $12,088
10.558 Child and Adult Care Food Program $10,859