AUDIT PUBLICATION STATEMENT
An audit of Townsend Public Schools has been conducted by Denning, Downey & Associates, CPA's, P.C. The audit covered the fiscal year ended June 30, 2023. Section 2-7-521, MCA, requires the publication of the following summary of significant findings.
Summary of Significant Findings
The audit report for Townsend Public Schools for the fiscal year ended June 30, 2023, were unmodified.
The audit report also contained several other auditors' reports. Following is a list of the reports and a summary of the findings included in each. This is only a summary and is not intended to be used as an audit report.
1. Report on Compliance and on Internal Control Over Financial Reporting Based on an Audit of Financial Statements Performed in Accordance with Government Auditing Standards. This report contained findings in the following matters:
a) 2023-001 Unrecorded Accounts Payable
2. Report on Compliance for Each Major Program and on Internal Control over Compliance Required by the Uniform Guidance. This report contained findings in the following matters:
None were reported in the audit
3. Report on Prior Audit Report Recommendations. This report summarized the findings from the prior audit report, and noted the action taken on them.
a) 2022-001 Cash Balancing (Implemented)
b) 2022-002 Journal Voucher Controls (Implemented)
c) 2022-003 Emergency and Second School Emergency Relief Fund (ESSER) Cash Requested (Implemented)
d) 2022-004 - Required Supplementary Information (Implemented)
e) 2022-005 -Budge Overdraft (Implemented)
Public Inspection of Audit Report
The complete audit report is on file in its entirety and open to public inspection at the Townsend Public Schools Business Office.
Very Truly Yours,
Kayce Williams - Business Manager
Townsend Public Schools
Link to Audit Report -- https://5il.co/2hdhh