EIN: 818000678
UEI: JP3EXCPTFVS2
Audited by: Denning ,Downey and Assoicates CPA's
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 June 28, 2024. 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 December 28, 2024 (616 days ago).
What is a management decision? →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’s audit was not completed until After March 31, 2024. 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. Context: Per review of the audit compliance requirements for both the State of Montana and the Federal government. Effect: The District is late in completing their fiscal year 2023 audit. Cause: The audit contract was for a non-federal audit. In January 2024 it was discovered that this would be a federal audit. Due to time constraints for other audit already scheduled that were federal, the audit could not be completed by March 1, 2024. 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 Late Audit Submission CFDA Title: Education Stabilization Fund CFDA Number: 84.425 Federal Agency: U.S. 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’s audit was not completed until After March 31, 2024. 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. Context: Per review of the audit compliance requirements for both the State of Montana and the Federal government. Effect: The District is late in completing their fiscal year 2023 audit. Cause: The audit contract was for a non-federal audit. In January 2024 it was discovered that this would be a federal audit. Due to time constraints for other audit already scheduled that were federal, the audit could not be completed by March 1, 2024. 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: Late Audit Submission Response: We were unaware that we had to complete a federal audit for FY 2023. We will confirm with the auditor in future years to make sure we are not late.
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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