EIN: 816000829
UEI: HKFZH7FKKL75
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 April 24, 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 October 24, 2026 (48 days from today).
What is a management decision? →There is a lack of internal controls over documentation of Title I Eligibility for targeted Title I students. Context: A sample of 18 students receiving targeted Title I services was tested for eligibility testing. The District could not provide supporting records for eight selections of the sample, preventing verification of eligibility for those students and indicating systemic record retention issues. Criteria: The Elementary and Secondary Education Act and 2 CFR Part 200 require districts to maintain sufficient documentation to support student eligibility and retain records for audit, therefore, there should be policies and procedures in place as part of internal controls that addresses the maintenance and retention of documentation surrounding student eligibility in Title I. Effect: The school district was unable to provide original documentation for 8 of 18 students selected for review under targeted Title I eligibility. Inability to verify eligibility shows a weakness in internal controls and increases the risk of noncompliance and may result in questioned costs or repayment of Title I funds. Cause: There was a lack of internal controls as there were inadequate record retention practices and documentation management. Recommendation: It is recommended the district retain all required documentation to support Title I eligibility and strengthen internal controls to ensure records are complete, maintained, and accessible for audit.
Show full finding ▾Hide full finding ▴2025-003 Title I Eligibility CFDA Title: Title I Grants to Local Educational Agencies CFDA Number: 84.010A Federal Award Number: S010A240026 Federal Agency: U.S. Department of Education Pass-through Entity: Montana Office of Public Instruction Condition: There is a lack of internal controls over documentation of Title I Eligibility for targeted Title I students. Context: A sample of 18 students receiving targeted Title I services was tested for eligibility testing. The District could not provide supporting records for eight selections of the sample, preventing verification of eligibility for those students and indicating systemic record retention issues. Criteria: The Elementary and Secondary Education Act and 2 CFR Part 200 require districts to maintain sufficient documentation to support student eligibility and retain records for audit, therefore, there should be policies and procedures in place as part of internal controls that addresses the maintenance and retention of documentation surrounding student eligibility in Title I. Effect: The school district was unable to provide original documentation for 8 of 18 students selected for review under targeted Title I eligibility. Inability to verify eligibility shows a weakness in internal controls and increases the risk of noncompliance and may result in questioned costs or repayment of Title I funds. Cause: There was a lack of internal controls as there were inadequate record retention practices and documentation management. Recommendation: It is recommended the district retain all required documentation to support Title I eligibility and strengthen internal controls to ensure records are complete, maintained, and accessible for audit.
FINDING 2025-003: Title I Eligibility Response: To ensure all records are correctly filed and maintained, the district is establishing new protocols for documenting Title eligibility.
FAC accepted this audit on March 25, 2025 — management decision was due September 25, 2025.
FAC accepted this audit on May 17, 2024 — management decision was due November 17, 2024.
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.
Show full finding ▾Hide full finding ▴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.
FINDING 2023-003: Audit Deadline Response: The district will ensure that all required paperwork to comply with audit is provided to auditors in a timely fashion.
FAC accepted this audit on April 4, 2023 — management decision was due October 4, 2023.
FAC accepted this audit on May 8, 2022 — management decision was due November 8, 2022.
FAC accepted this audit on April 22, 2021 — management decision was due October 22, 2021.
FAC accepted this audit on March 26, 2020 — management decision was due September 26, 2020.
FAC accepted this audit on March 27, 2019 — management decision was due September 27, 2019.
FAC accepted this audit on March 25, 2018 — management decision was due September 25, 2018.
FAC accepted this audit on March 28, 2017 — management decision was due September 28, 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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