Finding Text
2022-008 Audit Report Deadline CFDA Title: Child Nutrition Cluster CFDA Number: 10.553, 10.555, 10.559 Federal Award Number: N/A Federal Agency: Department of Agriculture 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 June 2023. 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. Context: Per review of the audit compliance requirements for both the State of Montana and the Federal government. 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.