EIN: 816000836
UEI: WUS1AJ6LRJS3
Data as of August 26, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on August 18, 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 February 18, 2026 (189 days ago).
What is a management decision? →The fiscal year ended June 30, 2023 audit report, including reporting required under Uniform Guidance and bond compliance, was not filed with the appropriate agencies by the Montana statutory, Uniform Guidance and bond compliance 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)), and those subject to additional filing requirements due to bond compliance requirements are 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. Context: The School District had historically timely filed its audits to the respective agencies as required by law but has failed to do so for fiscal years ended June 30, 2022 and 2023. Effect: The School District filed the audit report and data collection form to the state, federal and credit agencies after the required due date of March 31, 2024 and is not in compliance with state, federal and bond compliance filing requirements. Cause: The School District had multiple changes in key financial management positions in a short period of time. Additional time was required by the entity to produce complete and auditable financial information and schedules, including the Schedule of Federal Awards, for the year ended June 30, 2023. Questioned Federal Costs: None Recommendation: Internal control procedures should be designed and put into place to ensure that financial reporting be completed in a timely manner. These procedures should include training on filing requirements and an understanding of the consequences of late submission. If necessary, assistance should be obtained from third party sources. Views of Responsible Officials and Planned Corrective Action: See Management’s Responses on page 106. Repeat Finding: Yes
Show full finding ▾Hide full finding ▴Material Weakness Internal Control: Financial Statement and Federal Awards Finding Finding # 2023-001 – Late Filing of Financial Reports and Audit Condition: The fiscal year ended June 30, 2023 audit report, including reporting required under Uniform Guidance and bond compliance, was not filed with the appropriate agencies by the Montana statutory, Uniform Guidance and bond compliance 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)), and those subject to additional filing requirements due to bond compliance requirements are 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. Context: The School District had historically timely filed its audits to the respective agencies as required by law but has failed to do so for fiscal years ended June 30, 2022 and 2023. Effect: The School District filed the audit report and data collection form to the state, federal and credit agencies after the required due date of March 31, 2024 and is not in compliance with state, federal and bond compliance filing requirements. Cause: The School District had multiple changes in key financial management positions in a short period of time. Additional time was required by the entity to produce complete and auditable financial information and schedules, including the Schedule of Federal Awards, for the year ended June 30, 2023. Questioned Federal Costs: None Recommendation: Internal control procedures should be designed and put into place to ensure that financial reporting be completed in a timely manner. These procedures should include training on filing requirements and an understanding of the consequences of late submission. If necessary, assistance should be obtained from third party sources. Views of Responsible Officials and Planned Corrective Action: See Management’s Responses on page 106. Repeat Finding: Yes
We have reviewed the deficiencies and have included our responses to each below. 1. Finding # 2023-001 –Late filing of Financial and Audit. Reports had not been filed within nine months after the fiscal year end of Jun. 30, 2023, which should have been by Mar. 31, 2024. Management Response: Florence Carlton School District 15-6 has historically filed audit reports in a timely manner to the respective agencies. The district experienced multiple key changes in financial management positions within a short period, which slowed down the audit process. Florence Carlton has filed our audit reports and data collection forms with the state, federal, and credit agencies, but this process also lacked training. Internal control procedures have been outlined and implemented for the future, including the Schedule of Federal Awards, and will continue to be implemented moving forward. The lack of Standard Working Instructions (SWI) contributes to the lack of consistency, compliance, and training. I have developed SWIs with Visual (photos or videos) directions for each step in all areas of a broad base of responsibility of the clerk position.
2022-001
FAC accepted this audit on October 8, 2024 — management decision was due April 8, 2025.
The fiscal year ended June 30, 2022 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, 2022 (March 31, 2023). Context: The Florence-Carlton School District No. 15-6 had historically timely filed its audits to the respective agencies as required by law. Effect: Florence-Carlton K-12 School District No. 15-16 filed the audit report and data collection form to the state and federal agencies after the required due date of March 31, 2023 and is not in compliance with state and federal filing requirements. . Cause: The Florence-Carlton School District No. 15-6 had multiple changes in key financial management positions in a short period of time. Additional time was required by the entity to produce complete and auditable financial information and schedules, including the Schedule of Federal Awards, for the year ended June 30, 2022. 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. Views of Responsible Officials and Planned Corrective Action: See Management’s Responses on page 98. Repeat Finding: No
Show full finding ▾Hide full finding ▴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: The fiscal year ended June 30, 2022 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, 2022 (March 31, 2023). Context: The Florence-Carlton School District No. 15-6 had historically timely filed its audits to the respective agencies as required by law. Effect: Florence-Carlton K-12 School District No. 15-16 filed the audit report and data collection form to the state and federal agencies after the required due date of March 31, 2023 and is not in compliance with state and federal filing requirements. . Cause: The Florence-Carlton School District No. 15-6 had multiple changes in key financial management positions in a short period of time. Additional time was required by the entity to produce complete and auditable financial information and schedules, including the Schedule of Federal Awards, for the year ended June 30, 2022. 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. Views of Responsible Officials and Planned Corrective Action: See Management’s Responses on page 98. Repeat Finding: No
We appreciate the opportunity to address the internal control deficiencies noted in the audit For FY 22 of the financial statements of Florence-Carlton School District 15-6, Florence , MT. We have reviewed the deficiencies and have included our responses to each below. I. Finding # 2022-00 I - Late filing of Financial and Audit Reports. Reports had not been filed within nine months after the fiscal year end of June. 30, 2022 , which should have been by Mar. 31, 2023 . Management Response: Florence - Carlton School District 15-6 has historically filed audit reports in a timely manner to the respective agencies. The district had multiple key changes in key financial management positions in a very short turnover and this slowed down the audit process. Internal control procedures have been outlined and put in place for future financial schedule s, including the Schedule of Federal Awards moving forward
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