EIN: 816000921
UEI: RPC4E6LPQXB7
Audited by: Nicole M. Noonan, CPA, P.C.
Oversight agency: 84 [Department of Education]
View federal awards & risk assessment →
Data as of September 7, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on September 17, 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 March 17, 2026 (175 days ago).
What is a management decision? →The District funded a construction contract for $664,456 with Education Stabilization Fund-ESSER II and ESSER III grant funds without adding the requirement for prevailing wage rates in the contract. Cause: The District hired an architect to manage the construction contract and they did not add the prevailing wage rate requirements to the contract for the construction project. Effect: The contractor did not submit weekly payroll reports or compliance statements to the architect or District during the construction project. Context: The contractor stated that wages paid in this region are generally above the prevailing wage rate required, but the weekly compliance paperwork was not required for this contract. Repeat Finding: No. Recommendations: When federal grant funds are utilized for construction, the prevailing wage rate requirements should be researched and included in the contracts, as applicable. Views of Responsible Officials: The District will ensure the prevailing wage rate requirement will be included in future contracts and verify weekly payroll reports or compliance statements are prepared by contractors.
Show full finding ▾Hide full finding ▴2023-004 Prevailing Wage Rates (Material Weakness and Compliance) Federal Agency: U.S. Department of Education Federal Program: Education Stabilization Fund Assistance Listing #: 84.425D/84.425U Pass-through Entity: Montana Office of Public Instruction Criteria: Construction contracts in excess of $2,000 funded by federal grants are subject to prevailing wage rates. The contractor is required to submit weekly payroll reports and a statement of compliance. Condition: The District funded a construction contract for $664,456 with Education Stabilization Fund-ESSER II and ESSER III grant funds without adding the requirement for prevailing wage rates in the contract. Cause: The District hired an architect to manage the construction contract and they did not add the prevailing wage rate requirements to the contract for the construction project. Effect: The contractor did not submit weekly payroll reports or compliance statements to the architect or District during the construction project. Context: The contractor stated that wages paid in this region are generally above the prevailing wage rate required, but the weekly compliance paperwork was not required for this contract. Repeat Finding: No. Recommendations: When federal grant funds are utilized for construction, the prevailing wage rate requirements should be researched and included in the contracts, as applicable. Views of Responsible Officials: The District will ensure the prevailing wage rate requirement will be included in future contracts and verify weekly payroll reports or compliance statements are prepared by contractors.
Corrective Action Planned: The Dixon Board of Trustees has updated policies and procedures in order to comply with the Davis-Bacon Act by ensuring any upcoming contracts include prevailing wage requirements to verify contractors submit weekly payroll reports or compliance statements. Action has been taken and the person responsible for corrective action: Principal/Federal Programs Director, Ryon Noland
The District did not include the source of funding on their capital asset depreciation schedule. Cause: The District did not realize this information was required to be included on the capital asset depreciation schedule. Effect: If the equipment or property was sold, the District may not realize the additional requirements for federally funded items. Context: The District did not sell any federally funded capital assets in fiscal years 2022 or 2023. The District does not generally sell capital assets until their useful life has been exhausted. Repeat Finding: No. Recommendations: When federal grant funds are utilized for equipment and real property improvements, the funding source should be included on the capital asset depreciation schedule so if the asset is sold any additional requirements can be met. Views of Responsible Officials: The District will include the funding source on the capital asset depreciation schedule on future purchases. The District will make efforts to identify prior funding sources on prior capital assets and add that information to the capital asset depreciation schedule.
Show full finding ▾Hide full finding ▴2023-005 Funding Source in Property Records (Material Weakness and Compliance) Federal Agency: U.S. Department of Education Federal Program: Education Stabilization Fund Assistance Listing #: 84.425D/84.425U Pass-through Entity: Montana Office of Public Instruction Criteria: Equipment and real property improvements funded with federal grants are required to include the funding source in the property records. This is to ensure the federal government is properly compensated for property that is sold. Condition: The District did not include the source of funding on their capital asset depreciation schedule. Cause: The District did not realize this information was required to be included on the capital asset depreciation schedule. Effect: If the equipment or property was sold, the District may not realize the additional requirements for federally funded items. Context: The District did not sell any federally funded capital assets in fiscal years 2022 or 2023. The District does not generally sell capital assets until their useful life has been exhausted. Repeat Finding: No. Recommendations: When federal grant funds are utilized for equipment and real property improvements, the funding source should be included on the capital asset depreciation schedule so if the asset is sold any additional requirements can be met. Views of Responsible Officials: The District will include the funding source on the capital asset depreciation schedule on future purchases. The District will make efforts to identify prior funding sources on prior capital assets and add that information to the capital asset depreciation schedule.
Corrective Action Planned: The business office will train new and existing staff to include the funding source on the capital asset depreciation schedule. Action has been taken to add columns to the spreadsheet with the capital assets depreciation schedule to note the funding sources for newly acquired items. Effort will be made in the next month to locate the funding sources for assets already listed on the schedule. Person responsible for corrective action: District Clerk, Breezy Stipe
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.
Browse other Single Audit organizations in Montana →
Track your findings and corrective action plans across audit cycles.
Start tracking findings →Add it to a monitored group and get alerted when a new audit, finding, repeat finding, or management-decision deadline shows up — instead of checking back.
Checking several at once? Portfolio view →
© 2026 Single Audit Intelligence. All data is public domain.
