P.O. Box 202501 • Helena, MT 59620-2501

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  • Directory

Auditing

Contact: Amanda Zigan, 406-444-3096 School Finance Auditor

Information to Schools

  • GASB Information
  • High Risk Status and Appeal Process
  • LGS Training Resources and Documentation
  • LGS  Auditor Roster
  • Miscellaneous Fund Worksheet
  • Reconciliation of Cash to Treasurer
  • School District Compliance Supplements
  • Segregation of Duties - Internal Controls
  • Student Activity Fund Worksheet

Information to Auditors

  • FY 2025 Audit Letter
    • Appendix A - Enrollment Schedule (PDF) - Required
    • Appendix A - Enrollment Schedule (Excel) - Required
  • FY 2023 Audit Letter 
  • Prior Year TFS Reports
  • Prior Year Budget Reports
  • Prior Year Enrollment Information
  • 2024 Donated Commodities (Value of USDA Foods)
  • 2023 Donated Commodities (Value of USDA Foods)
  • Paid Lunch Equity Letter School Year 2020-21
  • School Food Service Inventory Guidance
  • Audit Review Forms  - Local Government Services
    • Desk Review -  GAAP
    • Audit GAAP Desk Review
  • Impact Aid FAQS
  • DOE_OIG Fraud Reporting Requirements

Resources

  • ARM 2-4-402  - REPORT FILING FEE
  • ARM 2-4-410 - REVIEW OF FINANCIAL STATEMENTS
  • Code of Federal Regulations, Title 2 - Grants and Agreements
  • Forensic Accounting Services
  • MCA 2-7-503 - Financial reports and audits of local government entities
  • MCA 2-7-514 - Filing of audit report and financial report

Audit Processes 

 

  • Audit Process

 

 

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