EIN: 816001091
UEI: UAT8CJNN7F15
Data as of August 22, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on May 12, 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 November 12, 2026 (82 days from today).
What is a management decision? →The District does not have adequate internal controls in place to ensure that eligibility for students receiving targeted Title I services is properly documented and that student eligibility listings are accurate, complete, and reconciled. Context: A sample of 28 students receiving targeted Title I services was tested for eligibility compliance. For three students, the District could not provide supporting documentation to verify eligibility. Additionally, discrepancies were noted across multiple District-maintained Title I student listings, including inconsistencies and inclusion of students who did not meet established eligibility criteria. 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. Questioned Costs: None Effect: The lack of adequate documentation and inconsistent eligibility records increases the risk of noncompliance with federal requirements. This may result in questioned costs, repayment of Title I funds, and the potential for ineligible students receiving services. Cause: The issue appears to be caused by inadequate record retention practices and weak internal controls over documentation management, including lack of standardized procedures for maintaining and reconciling eligibility records. Recommendation: It is recommended the District implement the following: • Implement and enforce standardized procedures for maintaining Title I eligibility documentation. • Ensure all eligibility determinations are fully documented and retained in accordance with federal requirements. • Reconcile all Title I student listings regularly to ensure accuracy and consistency. • Strengthen internal controls to ensure documentation is complete, accurate, and readily accessible for audit. • When eligibility is based on criteria other than assessment scores, formally document the rationale supporting eligibility.
Show full finding ▾Hide full finding ▴2025-005 Title I Eligibility CFDA Title: Title I, Part A, Improving Basic Programs CFDA Number: 84.010A Federal Award Number: S010A230026 Federal Agency: US Department of Education Pass-through Entity: The Montana Office of Public Instruction Condition: The District does not have adequate internal controls in place to ensure that eligibility for students receiving targeted Title I services is properly documented and that student eligibility listings are accurate, complete, and reconciled. Context: A sample of 28 students receiving targeted Title I services was tested for eligibility compliance. For three students, the District could not provide supporting documentation to verify eligibility. Additionally, discrepancies were noted across multiple District-maintained Title I student listings, including inconsistencies and inclusion of students who did not meet established eligibility criteria. 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. Questioned Costs: None Effect: The lack of adequate documentation and inconsistent eligibility records increases the risk of noncompliance with federal requirements. This may result in questioned costs, repayment of Title I funds, and the potential for ineligible students receiving services. Cause: The issue appears to be caused by inadequate record retention practices and weak internal controls over documentation management, including lack of standardized procedures for maintaining and reconciling eligibility records. Recommendation: It is recommended the District implement the following: • Implement and enforce standardized procedures for maintaining Title I eligibility documentation. • Ensure all eligibility determinations are fully documented and retained in accordance with federal requirements. • Reconcile all Title I student listings regularly to ensure accuracy and consistency. • Strengthen internal controls to ensure documentation is complete, accurate, and readily accessible for audit. • When eligibility is based on criteria other than assessment scores, formally document the rationale supporting eligibility.
A sample of 28 students receiving targeted Title I services was tested for eligibility compliance. For three students, the district could not provide supporting documentation to verify eligibility. Additionally, discrepancies were noted across multiple District- maintained Title I student listings, including inconsistencies and inclusion of students who did not meet established eligibility criteria. Response: In an effort to improve our record retention practices and strengthen internal controls over documentation management, we will implement the following practices and procedures improving our standardized procedures for maintaining and reconciling eligibility records for Title I. Staff training: • Secretary training on the standardized procedures for maintaining Title I eligibility documentation. Each school will have one secretary who will manage the data entry and therefore streamline practices in maintaining our eligibility documentation. • Teacher and administrator training on the standardized procedures for maintaining Title I eligibility documentation. Establishing clarity on which staff member collects the data and can show evidence of eligibility rationale, and then the teacher will communicate the students for record keeping and therefore streamline practices in maintaining our eligibility documentation. Quarterly Checks for accuracy: • Implementation of quarterly checks for eligibility determination to be reviewed at the school level and then verified with the Director overseeing the Title I program. This review will include system-wide documentation and record retention in according to federal requirements. This will ensure accuracy and consistency with data entry, documentation and our ability to correct errors quickly if needed. Systematic Checklist for program oversight: • Development of required evidence collection for Title programs in order to strengthen our internal controls to ensure documentation is complete, accurate, and readily accessible for audit. • Development of eligibility criteria guidance and necessary documentation to be collected at all buildings and communicated through our staff training to ensure documented rationale supporting eligibility.
FAC accepted this audit on June 29, 2023 — management decision was due December 29, 2023.
The fiscal year audit and reporting package is being submitted after the required due date. Context: We reviewed the audit submission date in comparison to the required due date. Questioned Costs: To be determined by grantor Effect: There is a potential for suspension or cessation of federal and/or state funding. Cause: The ongoing Covid-19 pandemic caused a delay in the audit, additionally the Districts trial balance required significant adjustment after mid December fieldwork and as such the required deadline could not be met. Repeat: No Auditor's Recommendation: The District should take steps to ensure that its financial records are maintained on a current basis, reconciled timely, and audited within nine months after year end. View of Responsible Officials: The Audit process for the 2021-22 year started in October, 2022. However, due to scheduling on the Auditors behalf and the issues with trying to reconcile accounts, (See 2022-001) the audit once again, is late.
Show full finding ▾Hide full finding ▴2022-004 Late Audit Submission Federal Program Information: Funding agency: U.S. Department of Treasury Title: Education Stabilization Fund/Special Education Cluster AL number: 84.425D, 84.425U, 84.027, 84.027X and 84.173 Award year and number: 2022 Criteria or Specific Requirement: 2 CFR section 200.512(a) requires the reporting package and data collection form be submitted to the Federal Audit Clearinghouse the earlier of 30 calendar days after the reports are received from auditors or nine months after the end of the audit period. Condition: The fiscal year audit and reporting package is being submitted after the required due date. Context: We reviewed the audit submission date in comparison to the required due date. Questioned Costs: To be determined by grantor Effect: There is a potential for suspension or cessation of federal and/or state funding. Cause: The ongoing Covid-19 pandemic caused a delay in the audit, additionally the Districts trial balance required significant adjustment after mid December fieldwork and as such the required deadline could not be met. Repeat: No Auditor's Recommendation: The District should take steps to ensure that its financial records are maintained on a current basis, reconciled timely, and audited within nine months after year end. View of Responsible Officials: The Audit process for the 2021-22 year started in October, 2022. However, due to scheduling on the Auditors behalf and the issues with trying to reconcile accounts, (See 2022-001) the audit once again, is late.
2022-004 Late Audit Submission The Audit process for the 2021-22 year started in October, 2022. However, due to scheduling on the Auditors behalf and the issues with trying to reconcile accounts, (See 2022-001) the audit once again, is late.
2021-005
FAC accepted this audit on November 6, 2022 — management decision was due May 6, 2023.
The fiscal year audit and reporting package is being submitted after the required due date. Context: We reviewed the audit submission date in comparison to the required due date. Questioned Costs: To be determined by grantor Effect: There is a potential for suspension or cessation of federal and/or state funding. Cause: The ongoing Covid-19 pandemic caused a delay in the audit and as such the required deadline could not be met. Repeat: No Auditor's Recommendation: The District should take steps to ensure that its financial records are maintained on a current basis, reconciled timely, and audited within nine months after year end.
Show full finding ▾Hide full finding ▴2021-005 Late Audit Submission Federal Program Information: Funding agency: U.S. Department of Treasury Title: Coronavirus Relief Fund AL number: 21.019 Award year and number: 2021 Criteria or Specific Requirement: 2 CFR section 200.512(a) requires the reporting package and data collection form be submitted to the Federal Audit Clearinghouse the earlier of 30 calendar days after the reports are received from auditors or nine months after the end of the audit period. Condition: The fiscal year audit and reporting package is being submitted after the required due date. Context: We reviewed the audit submission date in comparison to the required due date. Questioned Costs: To be determined by grantor Effect: There is a potential for suspension or cessation of federal and/or state funding. Cause: The ongoing Covid-19 pandemic caused a delay in the audit and as such the required deadline could not be met. Repeat: No Auditor's Recommendation: The District should take steps to ensure that its financial records are maintained on a current basis, reconciled timely, and audited within nine months after year end.
RE: Response to the financial statement findings of the 2020-2021 audit Dear Tony, In November, 2022 I will be starting my third year of working with Laurel Schools and the Tyler Software. It has become apparent that I have a lot to learn about the system and am correcting several errors that have been done. Just recently, with your assistance, it was found that the Accounts Payable Clerk had paid expenditures out of the Accounts Payable account instead of actually expending them to the correct account. This was after the Trustee's Financial Summary was complete. The corrections are made and the revised Trustees Financial Summary is complete. However, there were encumbrances tied up in the system from the previous year that were accounted for on the 2021-22 TFS, due to the fact it will take some research and the help of the Tyler Software Personnel to identify. Once identified, I will need assistance on how to remove them off the books. 2021-005 Late Audit Submission There were several problems in getting the audit complete in a timely manner. First off, WIPFLI started the audit in October, 2021. In February, 2022 the District was informed that the Auditor that started on the audit in October had left and there was a new person assigned to Laurel Schools. In April, 2022, when the new Auditor was actually able to start on the District financials, the District was informed they needed to have an OPEB Report completed in order for the Auditor to complete the audit. This was completed on June 3, 2022. The cause listed under this finding is the ongoing Covid-19 pandemic caused a delay in the audit and as such the required deadline could not be met. From what the District was told, there have been several circumstances within the WIPFLI firm that was holding up the final audit, such as lack of help. The auditor has assured the District that they will start the 2021-22 Audit in a timelier manner and would have final audit to the District by the due date of the contract, which is March 31, 2023. Unfortunately, with this audit being done so late, there may be some of the same problems that carry over into the 2021-22 year that have not been accounted for. In all fairness to the District to absolve any problems in the 2022-2023 year, it would be imperative that the audit is complete by March 31, 2023 per the contract.
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