EIN: 816000388
UEI: G9B3UH1H7DF9
Data as of August 24, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on May 22, 2025. Under 2 CFR 200.521(d), a pass-through entity that provided federal funds to this organization for this audit period must issue a management decision on these findings by November 22, 2025 (275 days ago).
What is a management decision? →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 After March 31, 2025. 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, 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 their fiscal year 2024 audit. Cause: The District had significant audit issues from prior periods that required follow-up and resolution. Due to limited resources and time constraints associated with other scheduled audits, the current audit could not be completed by the March 31, 2025 deadline. Recommendation: We recommend that the District ensure timely completion of its annual audits in accordance with Montana Administrative Rule 2.4.411 and applicable federal requirements outlined in the Uniform Guidance (2 CFR Part 200, Subpart F, formerly A-133). Compliance with these standards helps ensure accountability, transparency, and continued eligibility for federal funding.
Show full finding ▾Hide full finding ▴2024-003 Late Audit Submission (Repeated 2024-010) CFDA Title: Education Stabilization Fund & Title I Grants to Local Education Agencies CFDA Number: 84.425 & 84.010 Federal Agency: US Department of Education Pass-through Entity: Montana Office of Publication 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’s audit was not completed until After March 31, 2025. 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, 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 their fiscal year 2024 audit. Cause: The District had significant audit issues from prior periods that required follow-up and resolution. Due to limited resources and time constraints associated with other scheduled audits, the current audit could not be completed by the March 31, 2025 deadline. Recommendation: We recommend that the District ensure timely completion of its annual audits in accordance with Montana Administrative Rule 2.4.411 and applicable federal requirements outlined in the Uniform Guidance (2 CFR Part 200, Subpart F, formerly A-133). Compliance with these standards helps ensure accountability, transparency, and continued eligibility for federal funding.
FINDING 2024-003: Late Audit Submission (Repeated 2024-010) Response: The District will implement more timely actions to be taken.
FAC accepted this audit on July 3, 2024 — management decision was due January 3, 2025.
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 After March 31, 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 audit contract was for a non-federal audit. In January 2024 it was discovered that this would be a federal audit. Due to time constraints for other audits already scheduled that were federal, the audit could not be completed by March 31, 2024. 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.
Show full finding ▾Hide full finding ▴2023-010 Late Audit Submission CFDA Title: Education Stabilization Fund CFDA Number: 84.425 Federal Agency: U.S. 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’s audit was not completed until After March 31, 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 audit contract was for a non-federal audit. In January 2024 it was discovered that this would be a federal audit. Due to time constraints for other audits already scheduled that were federal, the audit could not be completed by March 31, 2024. 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.
FINDING 2023-010: LATE AUDIT SUBMISSION RESPONSE: Going forward the District will completed their annual audits in a timely fashion and in compliance with Montana administrative Rules and federal rules. The District will make sure that the auditors are award that we require a federal audit as well.
Data source: This information comes from the Federal Audit Clearinghouse, the official repository of Single Audit data. All data is public domain. Verify this organization's audit history at fac.gov.
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