State Financial Services Division

Deliver services that support the transparency, accountability, and effective management of public funds

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

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
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