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 LGSB Portal.

Standard Memo to CPA's
Standard Memo to SDs & Co-ops
School District Standard Financial Review Contract (Dated 2022)
School District Agreed Upon Procedures Report Template
School District Management Representation Letter Template
School District Listing of "Specified Requirements"

MONTANA ORGANIZATIONS

NATIONAL ORGANIZATIONS

Association of School Business Officials (ASBO)

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 LGSB 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 LGSB 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 $75 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 LGSB; per MCA 2-7-503
30 Days After Receipt of Audit Report	Responses and Corrective Action Plans are due to LGSB 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 $75 penalty assessed; per MCA 2-7-517 and ARM 2.4.411

SCHOOL RESOURCES