SCHOOL RESOURCES
AUDIT RESOURCES
SCHOOL DISTRICT & SPECIAL-ED CO-OPS FINANCIAL REVIEWS
A current copy of the "Auditor Roster Report" can be found by visiting the Auditor Roster page or the LGS Portal.
Standard Memo to CPA's
Standard Memo to SDs & Co-ops
School District Standard Financial Review Contract (Dated 5/18)
School District Agreed Upon Procedures Report Template
School District Management Representation Letter Template
School District Listing of "Specified Requirements"
MONTANA ORGANIZATIONS
- Montana Association of School Business Officials (MASBO)
- Montana Office of Public Instruction (OPI)
- Montana School Boards Association (MTSBA)
NATIONAL ORGANIZATIONS
IMPORTANT DATES FOR SCHOOL DISTRICTS & SPECIAL ED COOPERATIVES
Review the list of important dates below, or download the Date Calculator Excel workbook which provides specific dates based on the input of your entity's fiscal year end date.
Federal Audit Report Dates
| March 31 |
Audit Reports are due to LGS and Single Audit Clearinghouse. Reports must be in compliance with Federal requirements A-133/Uniform Guidance; per Federal Regulations and ARM 2.4.411 |
| 30 Days After Receipt of Audit Report |
Responses and Corrective Action Plans are due to LGS and OPI; per MCA 2-7-515
Mail Audit Report to Newspaper; Audit Statement is Published in Newspaper; per MCA 2-7-521 |
| September 30 | Delinquent Audit Reports are publicly noticed in newspaper and $50 penalty assessed; per MCA 2-7-517 and ARM 2.4.411 |
Non-Federal Audit Report Dates
| June 30 |
Non-Federal Audit Reports are due to LGS; per MCA 2-7-503 |
| 30 Days After Receipt of Audit Report |
Responses and Corrective Action Plans are due to LGS and OPI; per MCA 2-7-515
Mail Audit Report to Newspaper; Audit Statement is Published in Newspaper; per MCA 2-7-521 |
| December 31 | Delinquent Audit Reports are publicly noticed in newspaper and $50 penalty assessed; per MCA 2-7-517 and ARM 2.4.411 |