BROWNING PUBLIC SCHOOLSLocal Government

Late Submission Federal Program Information: Funding agency: U.S. Department of Education Title: Impact Aid, Education Stabilization Fund and Title I Grants to Local Educational Agencies Assistance listing numbers: 84.041, 84.425D, 84.425U, 84.425W and 84.010 Award year and numbers: 018 0400 37 2021, 018 0400 37 2022, 018 400 32 2021, 018 0400 32 2022, 018 0400 31 2022, 018 0400 37 2022, 018 0400 93 2021 and 018 0400 97 2021 Criteria or Specific Requirement: 2 CFR section 200.512(a) requires the reporting package and data collection form be submitted to the Federal Audit Clearinghouse the earlier of 30 calendar days after the reports are received from auditors or nine months after the end of the audit period. Condition: The fiscal year audit and reporting package is being submitted after the required due date. Context: We reviewed the audit submission date in comparison to the required due date. Questioned Costs: To be determined by grantor. Effect: There is a potential for suspension or cessation of federal funding. Cause: The District had significant turnover in the business office that delayed the completion of the audit. Repeat: No Auditor's Recommendation: The District should take steps to ensure that its financial records are maintained on a current basis, reconciled timely, and audited within nine months after year end. View of Responsible Officials: This finding is due to the district not having fiscal year audits within nine months of the end of the year. The district is still behind on audits for 2022-2023, 2023-2024 and will be for 2024-2025 if Browning is unable to find an auditor. The current auditor gave notice to the district that they would not keep us as a client for the next two audits in May or June 2025. There are several reasons that the 2021-2022 audit has not been completed before now. There was a change in business office staffing, locating the requested information after two years, losing submitted data, and a changeover in auditors.

2021-006 Period of Performance and Ouestioned Costs ? Coronavirus Relief Fund CFDA Title: Coronavirus Relief Fund CFDA Number: 21.019 Federal Award Number: 2020 Federal Agency: U.S. Department of Treasury Pass-through Entity: Montana Office of the Governor Condition: The District had expenditures from January 2021 through June 2021 which were reported as part of the Coronavirus Relief Fund expenditures. Criteria: The Coronavirus Relief Fund period of performance ended December 31, 2020. According to the Uniform Guidance, any questioned costs exceeding $25,000 should be reported in a finding. Context: We reviewed the expenditures coded to the project assigned for Coronavirus Relief Funds and noted dates outside the period of performance. Effect: The District has expenditures totaling $71,500 which were outside the period of performance and therefore are questioned costs. These were identified by the date posted to the accounting system. Cause: Error in coding payroll for several staff members. Recommendation: The District should implement internal control procedures to ensure the period of performance is adhered to for all grants.

2019-008 Title I Private/Home School Communication Internal Control CFDA Title: Title I CFDA Number: 84.010 Federal Award Number: 1804003719 & 1804003219 Federal Agency: U.S. Department of Education Pass-through Entity: Montana Office of Public Instruction Condition: The District had not maintained records to support timely and meaningful consultation with all private/home schools in the District. Context: We obtained a listing of private/home schools provided by the Montana Office of Public Instruction to the District and all available documentation to support the District?s consultation with the schools. Criteria: Internal controls would provide supporting records to document the communication with all private/home schools in the District. Effect: Supporting documentation was not available for 10 of the 11 elementary schools and 6 of the 7 high schools included on the listing of private/home schools. Cause: The District recordkeeping was inadequate. Recommendation: The District should implement internal control procedures in which all private/home schools certified mail receipts are maintained to support the timely and meaningful consultation of Title programs.

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