EIN: 816000615
UEI: YMKAFXV2ZQ31
Data as of August 20, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on July 15, 2024. 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 January 15, 2025, which was (583 days ago).
What is a management decision? →The fiscal year ended June 30, 2023 audit report, including reporting required under Uniform Guidance, was not filed with the appropriate agencies by the Montana statutory and Uniform Guidance filing due dates of within nine months after the fiscal year end of June 30, 2023 (March 31, 2024). Criteria: Audit reports for entities that have expended over $750,000 in federal awards and are subject to Uniform Guidance are required by MT statute (MCA 20-7-501) and federal law (2 CFR 200.512 (a)) to be filed with the respective agencies within nine months of the entity’s fiscal year end. Internal control procedures should be designed and operational to meet these filing deadlines. Condition: Additional time was required by the entity to produce a complete and auditable Schedule of Federal Awards for the year ended June 30, 2023. Effect: Whitehall Public Schools filed the audit report to the state and federal agencies after the required due date of March 31, 2024. Questioned Costs: None Context: The Whitehall Public Schools has historically timely filed its audits to the respective agencies as required by law. Cause: Whitehall Public Schools had a change in a key position and additional time and assistance was required to complete the federal schedule of federal awards. Recommendation: Internal control procedures should be designed and put into place to ensure that financial reporting be completed in a timely manner. These procedures could include additional training and assistance from third party sources.
RESPONSE: Both the business manager and assistant business manager positions had new employees this year. This slowed down the audit process. The process should go more smoothly in the coming year as these people will no longer be new to the job.
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on April 26, 2023. 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 October 26, 2023, which was (1030 days ago).
What is a management decision? →Financial Statement and Federal Awards Finding Finding # 2022-001 ? Fixed Asset Accounting Criteria: Fixed asset accounting is required by generally accepted accounting principles because it provides control over safeguarding a significantly valuable investment and reporting accurate data on financial reports. Accountability is required for fixed assets acquired with federal grant awards. Condition: There were multiple instances where fixed asset acquisition or construction were not recorded into the financial records by using the appropriate capital outlay expenditure and object codes per the Montana School Accounting Manual. There were also instances where expenditures were coded into capital outlay objects when those expenditures did not meet the capitalization policy of $5,000. Adjustments were made to the audited financial statements to correct the recording of fixed assets. Effect: GAAP requires that purchases of fixed assets be recorded as capital outlay expenditures in the governmental funds and recorded as fixed assets in the Statement of Net Position. Equipment and property management requirements for grant funds include additional requirements to inventory and monitor assets purchased with grant awards. Federal guidance is that assets are capitalized when the per unit cost exceeds $5,000. Not using the expenditure and object codes defined in the MT School Accounting Manual presents significant risk that fixed assets purchased or constructed during the period might not be appropriately reported and included in fixed asset records or inventoried and monitored in accordance with grant requirements. Cause: Multiple expenditures for the acquisition or construction of District assets were not coded appropriately in the financial records. Recommendation: Expenditures that meet the district?s capitalization policy should be recorded in the appropriate expenditure code and object per the Montana School Accounting Manual. Expenditures below the capitalization policy should not be recorded as capital outlay. Fixed assets purchased with grant funds should be appropriately recorded, inventoried and monitored per grant requirements.
All expenditures that meet the district's capitalization policy will be recorded in the appropriate code and object according to the Montana School Accounting Manual. Expenditures that do not meet the capitalization policy will not be recorded as capital outlay. Fixed asset purchases that are purchased with grants will be recorded, inventoried and monitored per grant requirements.
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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