EIN: 816001056
UEI: Q4GKFT9C6M33
Data as of August 27, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on April 2, 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 2, 2026 (36 days from today).
What is a management decision? →The District does not have an internal control system in place to ensure that supporting documentation is maintained to support the Impact Aid Applications for the elementary and high school. Context: We requested the supporting documentation to test the compliance of reported students counts on the elementary and high school impact aid applications, but the District had a difficult time providing the supporting documentation and/or could not provide it at all. Criteria: (1) 2 CFR section 200.303 requires that the District establish and maintain an effective internal control system over the federal award to provide reasonable assurance that the District is managing the federal awards in compliance with federal statutes, regulations and the terms and conditions of the federal award. (2) Application for Impact Aid - Section 7003 (OMB No. 1810-0687) - Each year an LEA must submit this application, which provides the following information: counts of federally connected children in various categories, membership and average daily attendance data, and information on expenditures for children with disabilities. This form is in the Impact Aid Grant System, which does not have a public link, therefore school districts will need to provide a copy to the auditor. Effect: The District risk of noncompliance with federal programs increases if documentation is not maintained to support those compliance requirements. In addition, we found variances in both total enrollment reported, as well as children living on Indian lands. There was no support for the children with disabilities reported on the applications. Cause: The District did not establish and maintain an adequate internal control system ensure that supporting documentation is maintained to support the number reported on the application. Recommendation: We recommend that the District review its internal control systems over its Impact Aid application, and ensure that the document management systems are adequate to ensure appropriate filing of supporting documentation to the applications are maintained so that information can be found in future years.
Show full finding ▾Hide full finding ▴2025-004 Impact Aid Application Controls CFDA Title: Impact Aid CFDA Number: 84.041 Federal Award Number: N/A Federal Agency: Department of Education Pass-through Entity: N/A Condition: The District does not have an internal control system in place to ensure that supporting documentation is maintained to support the Impact Aid Applications for the elementary and high school. Context: We requested the supporting documentation to test the compliance of reported students counts on the elementary and high school impact aid applications, but the District had a difficult time providing the supporting documentation and/or could not provide it at all. Criteria: (1) 2 CFR section 200.303 requires that the District establish and maintain an effective internal control system over the federal award to provide reasonable assurance that the District is managing the federal awards in compliance with federal statutes, regulations and the terms and conditions of the federal award. (2) Application for Impact Aid - Section 7003 (OMB No. 1810-0687) - Each year an LEA must submit this application, which provides the following information: counts of federally connected children in various categories, membership and average daily attendance data, and information on expenditures for children with disabilities. This form is in the Impact Aid Grant System, which does not have a public link, therefore school districts will need to provide a copy to the auditor. Effect: The District risk of noncompliance with federal programs increases if documentation is not maintained to support those compliance requirements. In addition, we found variances in both total enrollment reported, as well as children living on Indian lands. There was no support for the children with disabilities reported on the applications. Cause: The District did not establish and maintain an adequate internal control system ensure that supporting documentation is maintained to support the number reported on the application. Recommendation: We recommend that the District review its internal control systems over its Impact Aid application, and ensure that the document management systems are adequate to ensure appropriate filing of supporting documentation to the applications are maintained so that information can be found in future years.
FINDING 2025-004: Impact Aid Application Controls Response: The District has implemented that the documentation for the Impact Aid application will be kept in the Business Manager office rather than the Superintendent office to ensure that this documentation is maintained for future years. The District has implemented the use of an updated spreadsheet that includes all the required information for the Impact Aid application rather than multiple documents.
2024-004
During our compliance testing of ESSER III and Impact Aid construction expenditures, we identified that the contracts did not include required prevailing wage provisions and District did not obtain supporting documentation (certified payrolls) to demonstrate compliance with wage rate requirements. Context: During the testing of claims for the ESSER III and Impact Aid major programs related to construction, we noted claims in which there should be contracts in place and that the wage rate requirements would apply. Criteria: 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). Non-federal 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. This includes a requirement for the contractor or subcontractor to submit to the non-Federal entity weekly, for each week in which any contract work is performed, a copy of the payroll and a statement of compliance (certified payrolls). Effect: The District is not incompliance with the Federal Wage Rate Requirements for the HVAC and Controls Upgrade as the contracts did not include the required verbiage and the District did not require weekly certified payrolls. Cause: The District Clerk/Business Manager was new to the District and was not aware of the federal requirements for using federal grant monies for construction purposes. 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, and that contract includes the Prevailing Wage clauses for the contractors and subcontractors. 2. the weekly certified payrolls are submitted to the District.
Show full finding ▾Hide full finding ▴2025-005 Wage Rate Compliance CFDA Title: ESSER III and Impact Aid CFDA Number: 84.425; 84.041 Federal Award Number: 2021 and 2025 Federal Agency: U.S. Department of Education Pass-through Entity: Montana Office of Public Instruction; Direct Condition: During our compliance testing of ESSER III and Impact Aid construction expenditures, we identified that the contracts did not include required prevailing wage provisions and District did not obtain supporting documentation (certified payrolls) to demonstrate compliance with wage rate requirements. Context: During the testing of claims for the ESSER III and Impact Aid major programs related to construction, we noted claims in which there should be contracts in place and that the wage rate requirements would apply. Criteria: 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). Non-federal 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. This includes a requirement for the contractor or subcontractor to submit to the non-Federal entity weekly, for each week in which any contract work is performed, a copy of the payroll and a statement of compliance (certified payrolls). Effect: The District is not incompliance with the Federal Wage Rate Requirements for the HVAC and Controls Upgrade as the contracts did not include the required verbiage and the District did not require weekly certified payrolls. Cause: The District Clerk/Business Manager was new to the District and was not aware of the federal requirements for using federal grant monies for construction purposes. 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, and that contract includes the Prevailing Wage clauses for the contractors and subcontractors. 2. the weekly certified payrolls are submitted to the District.
FINDING 2025-005: Wage Rate Compliance Response: The District will review all contracts to ensure that they include the Davis-Bacon requirements for wage rate compliance and require certified copies of wages paid to contractors to retain as required by Federal Law.
FAC accepted this audit on March 28, 2025 — management decision was due September 28, 2025.
The District does not have an internal control system in place to ensure that supporting documentation is maintained to support the Impact Aid Applications for the elementary and high school. This is a repeat finding from the prior year audit. Criteria: 1. 2 CFR section 200.303 requires that the District establish and maintain an effective internal control system over the federal award to provide reasonable assurance that the District is managing the federal awards in compliance with federal statutes, regulations and the terms and conditions of the federal award. 2. Application for Impact Aid - Section 7003 (OMB No. 1810-0687) - Each year an LEA must submit this application, which provides the following information: counts of federally connected children in various categories, membership and average daily attendance data, and information on expenditures for children with disabilities. This form is in the Impact Aid Grant System, which does not have a public link, therefore school districts will need to provide a copy to the auditor. Context: We requested the supporting documentation to test the compliance of reported students counts on the elementary and high school impact aid applications, but the District had a difficult time providing the supporting application and trust land documentation to support the application. The verification of the trust land students from the Tribe had to be provided again from the trip to support spreadsheets of the students and their addresses. Effect: The District risk of noncompliance with federal programs increases if documentation is not maintained to support those compliance requirements. Cause: The District did not establish and maintain an adequate internal control system ensure that supporting documentation is maintained to support the membership counts of the children who live on Indian lands. Recommendation: We recommend that the District review its internal control systems over its Impact Aid application, and ensure that the document management systems are adequate to ensure appropriate filing of supporting documentation to the applications are maintained so that information can be found in future years.
Show full finding ▾Hide full finding ▴2022-004 Impact Aid Application Controls (Repeated 2023-004) CFDA Title: Impact Aid CFDA Number: 84.041 Federal Award Number: Federal Agency: Department of Education Pass-through Entity: Condition: The District does not have an internal control system in place to ensure that supporting documentation is maintained to support the Impact Aid Applications for the elementary and high school. This is a repeat finding from the prior year audit. Criteria: 1. 2 CFR section 200.303 requires that the District establish and maintain an effective internal control system over the federal award to provide reasonable assurance that the District is managing the federal awards in compliance with federal statutes, regulations and the terms and conditions of the federal award. 2. Application for Impact Aid - Section 7003 (OMB No. 1810-0687) - Each year an LEA must submit this application, which provides the following information: counts of federally connected children in various categories, membership and average daily attendance data, and information on expenditures for children with disabilities. This form is in the Impact Aid Grant System, which does not have a public link, therefore school districts will need to provide a copy to the auditor. Context: We requested the supporting documentation to test the compliance of reported students counts on the elementary and high school impact aid applications, but the District had a difficult time providing the supporting application and trust land documentation to support the application. The verification of the trust land students from the Tribe had to be provided again from the trip to support spreadsheets of the students and their addresses. Effect: The District risk of noncompliance with federal programs increases if documentation is not maintained to support those compliance requirements. Cause: The District did not establish and maintain an adequate internal control system ensure that supporting documentation is maintained to support the membership counts of the children who live on Indian lands. Recommendation: We recommend that the District review its internal control systems over its Impact Aid application, and ensure that the document management systems are adequate to ensure appropriate filing of supporting documentation to the applications are maintained so that information can be found in future years.
FINDING 2024-004: Impact Aid Application Controls (Repeated 2023-004) Response: The District has implemented that the documentation for the Impact Aid application will be kept in the Business Manager office rather than the Superintendent office to ensure that this documentation is maintained for future years.
2023-004
FAC accepted this audit on July 25, 2024 — management decision was due January 25, 2025.
The District does not have an internal control system in place to ensure that supporting documentation is maintained to support the Impact Aid Applications for the elementary and high school. Context: We requested the supporting documentation to test the compliance of reported students counts on the elementary and high school impact aid applications, but the District had a difficult time providing the supporting application and trust land documentation to support the application. The verification of the trust land students from the Tribe had to be provided again from the trip to support spreadsheets of the students and their addresses. Criteria: (1) 2 CFR section 200.303 requires that the District establish and maintain an effective internal control system over the federal award to provide reasonable assurance that the District is managing the federal awards in compliance with federal statutes, regulations and the terms and conditions of the federal award. (2) Application for Impact Aid - Section 7003 (OMB No. 1810-0687) - Each year an LEA must submit this application, which provides the following information: counts of federally connected children in various categories, membership and average daily attendance data, and information on expenditures for children with disabilities. This form is in the Impact Aid Grant System, which does not have a public link, therefore school districts will need to provide a copy to the auditor. Effect: The District risk of noncompliance with federal programs increases if documentation is not maintained to support those compliance requirements. Cause: The District did not establish and maintain an adequate internal control system ensure that supporting documentation is maintained to support the membership counts of the children who live on Indian lands. Recommendation: We recommend that the District review its internal control systems over its Impact Aid application, and ensure that the document management systems are adequate to ensure appropriate filing of supporting documentation to the applications are maintained.
Show full finding ▾Hide full finding ▴2023-004 Impact Aid Application Controls Federal Program: Impact Aid CFDA Title: Impact Aid CFDA Number: 84.041 Federal Award Number and Year: Name of Federal Agency: Department of Education Condition: The District does not have an internal control system in place to ensure that supporting documentation is maintained to support the Impact Aid Applications for the elementary and high school. Context: We requested the supporting documentation to test the compliance of reported students counts on the elementary and high school impact aid applications, but the District had a difficult time providing the supporting application and trust land documentation to support the application. The verification of the trust land students from the Tribe had to be provided again from the trip to support spreadsheets of the students and their addresses. Criteria: (1) 2 CFR section 200.303 requires that the District establish and maintain an effective internal control system over the federal award to provide reasonable assurance that the District is managing the federal awards in compliance with federal statutes, regulations and the terms and conditions of the federal award. (2) Application for Impact Aid - Section 7003 (OMB No. 1810-0687) - Each year an LEA must submit this application, which provides the following information: counts of federally connected children in various categories, membership and average daily attendance data, and information on expenditures for children with disabilities. This form is in the Impact Aid Grant System, which does not have a public link, therefore school districts will need to provide a copy to the auditor. Effect: The District risk of noncompliance with federal programs increases if documentation is not maintained to support those compliance requirements. Cause: The District did not establish and maintain an adequate internal control system ensure that supporting documentation is maintained to support the membership counts of the children who live on Indian lands. Recommendation: We recommend that the District review its internal control systems over its Impact Aid application, and ensure that the document management systems are adequate to ensure appropriate filing of supporting documentation to the applications are maintained.
FINDING 2023-004: Impact Aid Application Controls Response: The District will review its internal control systems over its Impact Aid application and ensure that the document management systems are adequate to ensure appropriate filing of supporting documentation to the applications maintained.
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 audit was not completed until May 2024. This is a repeat finding from the prior year. 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 audit was not completed timely and is not in compliance with state and federal regulations. Cause: The District was unable to provide requested documentation to auditors timely to ensure audit was completed by deadline. Recommendation: We recommend the County 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 ▴2023-005 Audit report deadline (Repeated 2022-009) Federal Program: Impact Aid CFDA Title: Impact Aid CFDA Number: 84.041 Federal Award Number and Year: Name of Federal Agency: Department of Education 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 audit was not completed until May 2024. This is a repeat finding from the prior year. 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 audit was not completed timely and is not in compliance with state and federal regulations. Cause: The District was unable to provide requested documentation to auditors timely to ensure audit was completed by deadline. Recommendation: We recommend the County complete their annual audits in compliance with MT Administrative Rules 2.4.411 and federal rules described in the Uniform Guidance/A-133.
FINDING 2023-005: Audit Report Deadline (Repeated 2022-009) Response: The County will complete their annual audits in compliance with MT Administrative Rules 1.4.411 and federal rules described in the Uniform Guidance/A-133.
FAC accepted this audit on June 13, 2023 — management decision was due December 13, 2023.
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 audit was not completed until April 2023. Context: Per review of the au it compliance requirements for both the State of Montana and the Federal government. Criteria: The audit for the fiscal year ended June 30th 2022 was due to the State and the Federal government by March 31, 2023 as required by MT Administrative Rules 2.4.411 and the Federal Uniform Guidance/A-133 rules. Effect: The District audit was not completed timely and is not in compliance with state and federal regulations. Cause: The District was unable to provide requested documentation to auditors timely to ensure audit was completed by deadline. 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 ▴2022-009 CFDA Title: Impact Aid CFDA Number: 84.041 Federal Award Number: N/A Federal Agency: Department of Education Pass-through Entity: N/A 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 audit was not completed until April 2023. Context: Per review of the au it compliance requirements for both the State of Montana and the Federal government. Criteria: The audit for the fiscal year ended June 30th 2022 was due to the State and the Federal government by March 31, 2023 as required by MT Administrative Rules 2.4.411 and the Federal Uniform Guidance/A-133 rules. Effect: The District audit was not completed timely and is not in compliance with state and federal regulations. Cause: The District was unable to provide requested documentation to auditors timely to ensure audit was completed by deadline. 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 2022-009: Audit Report Deadline Response: 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.
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