EIN: 816000591
UEI: JE16Z94XNBG9
Audited by: Nexus CPA Group, PLLC
Oversight agency: 84 [Department of Education]
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Data as of September 2, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on March 19, 2026. 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 September 19, 2026 (11 days from today).
What is a management decision? →FAC accepted this audit on June 24, 2025 — management decision was due December 24, 2025.
FAC accepted this audit on April 16, 2024 — management decision was due October 16, 2024.
The District did not comply with the wage rate compliance related to the roofing project expenditures paid from ESSER monies. Criteria: Education Stabilization Funds used for minor remodeling, renovation or construction contracts that are over $2,000, and use laborers and mechanics must meet Davis-Bacon prevailing wage requirements. All laborers and mechanics employed by contractors or subcontractors to work on construction contracts in excess of $2,000 financed by federal assistance funds must be paid wages not less than those established for the locality of the project (prevailing wage rates) by the Department of Labor (DOL) (40 USC 3141--3144, 3146, and 3147. Nonfederal entities shall include in their construction contracts subject to the Wage Rate Requirements (which still may be referenced as the Davis-Bacon Act) a provision that the contractor or subcontractor comply with those requirements and the DOL regulations (29 CFR Part 5, Labor Standards Provisions Applicable to Contacts Governing Federally Financed and Assisted Construction). This includes a requirement for the contractor or subcontractor to submit to the nonfederal entity weekly, for each week in which any contract work is performed, a copy of the payroll and a statement of compliance (certified payrolls) (29 CFR sections 5.5 and 5.6; the A-102 Common Rule (section 36(i)(5)); OMB Circular A-110 (2 CFR Part 215, Appendix A, Contract Provisions); 2 CFR Part 176, Subpart C; and 2 CFR section 200.326). Context: During the testing of significant claims for the Education Stabilization Fund major program, we noted a claim in which the wage rate requirements would apply. Effect: Noncompliance with the Wage Rate Requirement. Cause: The District was not aware of the requirement. Recommendation: The District should implement internal controls to determine the federal compliance requirements of all federal funds received. In addition, procedures should be implemented to ensure any federal funds received in which the Wage Rate Requirement is required the following are implemented: 1. any construction vendor is by contract which includes the Prevailing Wage clauses for the contractors and subcontractors. 2. the weekly certified payrolls are submitted.
Show full finding ▾Hide full finding ▴2023-010 Wage Rate Compliance CFDA Title: ESSER II Base CFDA Number: 84.425D Federal Award Number: 011-0206-92-2021 Federal Agency: U.S. Department of Education Pass-through Entity: Montana Office of Public Instruction Condition: The District did not comply with the wage rate compliance related to the roofing project expenditures paid from ESSER monies. Criteria: Education Stabilization Funds used for minor remodeling, renovation or construction contracts that are over $2,000, and use laborers and mechanics must meet Davis-Bacon prevailing wage requirements. All laborers and mechanics employed by contractors or subcontractors to work on construction contracts in excess of $2,000 financed by federal assistance funds must be paid wages not less than those established for the locality of the project (prevailing wage rates) by the Department of Labor (DOL) (40 USC 3141--3144, 3146, and 3147. Nonfederal entities shall include in their construction contracts subject to the Wage Rate Requirements (which still may be referenced as the Davis-Bacon Act) a provision that the contractor or subcontractor comply with those requirements and the DOL regulations (29 CFR Part 5, Labor Standards Provisions Applicable to Contacts Governing Federally Financed and Assisted Construction). This includes a requirement for the contractor or subcontractor to submit to the nonfederal entity weekly, for each week in which any contract work is performed, a copy of the payroll and a statement of compliance (certified payrolls) (29 CFR sections 5.5 and 5.6; the A-102 Common Rule (section 36(i)(5)); OMB Circular A-110 (2 CFR Part 215, Appendix A, Contract Provisions); 2 CFR Part 176, Subpart C; and 2 CFR section 200.326). Context: During the testing of significant claims for the Education Stabilization Fund major program, we noted a claim in which the wage rate requirements would apply. Effect: Noncompliance with the Wage Rate Requirement. Cause: The District was not aware of the requirement. Recommendation: The District should implement internal controls to determine the federal compliance requirements of all federal funds received. In addition, procedures should be implemented to ensure any federal funds received in which the Wage Rate Requirement is required the following are implemented: 1. any construction vendor is by contract which includes the Prevailing Wage clauses for the contractors and subcontractors. 2. the weekly certified payrolls are submitted.
FINDING 2023-010: Wage Rate Compliance Response: The District will implement internal controls to ensure that all construction vendor contracts will include prevailing wage clauses and weekly certified payrolls are received.
FAC accepted this audit on June 27, 2023 — management decision was due December 27, 2023.
FAC accepted this audit on May 1, 2022 — management decision was due November 1, 2022.
FAC accepted this audit on April 22, 2021 — management decision was due October 22, 2021.
FAC accepted this audit on June 16, 2020 — management decision was due December 16, 2020.
The targeting pages of the Title I application indicates in Step 1 that the Free/Reduced Lunch student count data from April 2018 was used to complete this section of the application. However, the information from the Montana Office of Public Instruction School Nutrition data indicated different numbers for low income than reported in this step. For Step 2 the numbers for low income differed from Step 1. The client was not able to provide supporting documentation for the numbers of low income used in the Title I application. Context: We tested the targeting pages of the Title I application for fiscal year ended June 30, 2019 to the indicated count data for low income and noted difference from the numbers used in the application. We then calculated the percentages in Step 2 of the application targeting. Criteria: Internal control procedures should be in place to maintain documentation to support the low income counts reported in the Title I targeting pages of the application. Effect: The resulting allocation of low income by grade span in the application as oppose to the auditor recalculation was as follows: School Percent Low Income Per Application Percent Low Income Recalculated WF Morrison School 82.89% 78.6% Troy High School 45.87% 72.5% Troy 7-8 68.97% 65.5% Cause: The District did not maintain the supporting documentation used to complete the Title I targeting pages of the application. Recommendation: The District should implement internal control procedures to ensure the supporting documentation for the counts reported in the targeting pages of the Title I application are maintained to verify the allocations of funding to the attendance centers are calculated correctly.
Show full finding ▾Hide full finding ▴2019-009 Title I Application CFDA Title: Title I, Part A, Improving Basic Programs CFDA Number: 84.010 Federal Award Number: 02705193119 Federal Agency: U.S. Department of Education Pass-through Troy Public Schools: Montana Office of Public Instruction Condition: The targeting pages of the Title I application indicates in Step 1 that the Free/Reduced Lunch student count data from April 2018 was used to complete this section of the application. However, the information from the Montana Office of Public Instruction School Nutrition data indicated different numbers for low income than reported in this step. For Step 2 the numbers for low income differed from Step 1. The client was not able to provide supporting documentation for the numbers of low income used in the Title I application. Context: We tested the targeting pages of the Title I application for fiscal year ended June 30, 2019 to the indicated count data for low income and noted difference from the numbers used in the application. We then calculated the percentages in Step 2 of the application targeting. Criteria: Internal control procedures should be in place to maintain documentation to support the low income counts reported in the Title I targeting pages of the application. Effect: The resulting allocation of low income by grade span in the application as oppose to the auditor recalculation was as follows: School Percent Low Income Per Application Percent Low Income Recalculated WF Morrison School 82.89% 78.6% Troy High School 45.87% 72.5% Troy 7-8 68.97% 65.5% Cause: The District did not maintain the supporting documentation used to complete the Title I targeting pages of the application. Recommendation: The District should implement internal control procedures to ensure the supporting documentation for the counts reported in the targeting pages of the Title I application are maintained to verify the allocations of funding to the attendance centers are calculated correctly.
FINDING 2019-009: Title I Application Response: The Title I Coordinator will request supporting documentation at the annual meeting to support the data entered into the application.
FAC accepted this audit on March 26, 2019 — management decision was due September 26, 2019.
FAC accepted this audit on March 26, 2018 — management decision was due September 26, 2018.
FAC accepted this audit on March 30, 2017 — management decision was due September 30, 2017.
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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