Finding Text
2023-003 Audit report deadline
CFDA Title: Education Stabilization Fund
CFDA Number: 84.425
Federal Award Number:
Federal Agency: Department of Education
Pass-through Entity: Montana Office of Public Instruction
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 2024.
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 is late in completing their fiscal year 2023 audit.
Cause: The District was unable to provide needed documentation for auditing cash timely.
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.