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

  • Calendar
  • About Us
opi.mt.gov

Putting Montana Students First

  • Facebook
  • Twitter
  • YouTube
Search
  • Families & Students
    • Family & Student Support
      • Alcohol & Drug Prevention
      • Bullying Prevention
      • Civil Rights & Legal Topics
      • Driver Education
      • English Learners
      • Military Programs & Family Support
      • Sex Trafficking & Sexual Abuse
      • Special Education
      • Title IX
      • Tobacco Use Prevention
    • Parent Resources
      • Charter Schools
      • Parent Resources
      • Education Savings Account
      • Community Choice Schools
      • Special Education Family Resources
    • School Topics
      • After School Programs
      • Early Childhood
      • Every Student Succeeds Act (ESSA)
      • Just for Families
      • K-12 Content Standards & Revision
      • Look Up Educator Credentials
      • School Nutrition
    • Student Resources
      • Adult Education
      • High School Equivalency (GED and HiSET)
      • HiSET Options Program For High School Students
      • Student Scholarships & Student Exchange
      • Student Support Services
      • Summer Learning Opportunities
  • Educators
    • Licensure
      • Educator Licensure Home
      • Educator Licensure FAQ's
      • Educator License Options & Requirements Information
      • Earn Professional Development Units Online
      • Educator Licensing & Preparation Task Forces
      • Educator Recruitment & Retention
      • Jobs for Teachers
      • Montana Teacher Residency
      • Renew, Reinstate License, or Add Endorsement
      • TeachMT (TMT) Licensing System
    • School Climate & Student Wellness
      • AED & First Aid in Schools
      • Alcohol & Drug Prevention
      • Bullying Prevention
      • Health Enhancement
      • Montana Autism Education Project
      • Safe & Supportive Schools
      • School Mental Health
      • School Nutrition
      • Sex Trafficking & Sexual Abuse
      • Special Education
      • Suicide Prevention
      • Tobacco Use Prevention
    • Teaching & Learning
      • Career & Technical Education (CTE)
      • Discovery Education
      • Early Childhood
      • Gifted, Talented & AP
      • Indian Education
      • K-12 Content Standards
      • Montana Ready
      • Multi-Tiered Systems of Support
      • Professional Learning
      • Literacy Programs
      • Summer Institute
      • Teacher Learning Hub
      • Teacher of the Year
      • SIPL
    • OPI Communication
      • Employment at the OPI
      • iGraduate Grants
      • OPI Email Communication
      • OPI Productions
      • OPI Compass
      • Subscribe to Emails
  • Leadership
    • Academic Success
      • Administrators Professional Learning
      • After School Programs
      • Every Student Succeeds Act (ESSA)
      • Executive & Teacher Leadership Academies
      • Montana Advanced Opportunities
      • Federal Programs
      • Transformational Learning
    • Assessment & Accountability
      • Educator Licensing & Preparation Task Forces
      • Educator Preparation
      • Montana Aligned to Standards Through-Year
      • School Accreditation
      • Statewide Testing
    • Data & Reporting
      • Access OPI Reporting Systems
      • AIM-Achievement in Montana
      • CSPR
      • Find & Request Data
      • Data and Research
      • GEMS Data Warehouse
      • Privacy & Data Governance
      • Youth Risk Behavior Survey
    • Finance & Grants
      • District Travel Reimbursements
      • E-Grants
      • Elections
      • Legislative Updates
      • School Finance
      • School Nutrition Payments
    • Management & Operations
      • Emergency Planning & Safety
      • Legal Division
      • Montana Schools Directory
      • Office of the Superintendent
      • OPI Secure Portal
      • School Innovation, Flexibility & Efficiency
      • School Nutrition
      • IT Resources for Schools - Computer Resource Program
    • OPI Communication
      • Education Advocates
      • MASS Resources
      • OPI Email Communication
      • OPI Monthly Compass
      • OPI Navigator
      • OPI Productions
      • Subscribe to Emails
  • 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 2024 Audit Letter
    • Appendix A - Enrollment (Word) - Required
    • Appendix A - Enrollment (Excel) - Required
  • FY 2023 Audit Letter 
  • Prior Year TFS Reports
  • Prior Year Budget Reports
  • Prior Year Enrollment Information
  • 2023 Donated Commodities (Value of USDA Foods)
  • 2022 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

 

 

Return to School Finance Homepage

 

  • Privacy & Security
  • ADA Notice