Libby Public Schools

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Audit Publication Statement

An audit of Libby Public Schools has been conducted by Denning, Downey & Associates, CPA’s, P.C. The audit covered the fiscal year ended .June 30, 2021. Section 2-7-521, MCA, requires the publication of the following summary of significant findings.

Summary of Significant Findings

The audit report for Libby Public Schools for the fiscal year ended .June 30, 2021, 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) 2021- 001 Unrecorded Accounts Payable and Understate Due from Other Governments
  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:
    There were no findings reports.
  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) Unrecorded Accounts Payable (Repeated)
    b) Expenditures (Implemented)
    c) Special Education Permissive Levy (Implemented)

Public Inspection of Audit Report

The complete audit report is on file in its entirety and opens to public inspection at the District.
Very Truly Yours,

Leslie Forster – District Clerk
Libby Public Schools

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