Legals for July, 31 2021

No. 27958 AUDIT PUBLICATION STATEMENT An audit of the affairs of the Flathead Special Education Cooperative has been conducted by Denning, Downey & Associates, CPA's P.C. The audit covered the fiscal year ended June 30, 2020. Section 2-7-521, MCA, requires the publication of the following summary of significant findings. Summary of Significant findings The audit report for Flathead Special Education Cooperative for the fiscal year ended June 30, 2020, 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. Independent Auditor's Report on Internal Control over Financial Reporting and on Compliance and Other Matters based on and audit f Financial Statements performed in accordance with Government Auditing Standards. This report contained findings in the following matters: a. 2020-001 Capital Asset Classification Error b. 2020-002 Certified Compensated Absences Liability c. 2020-003 Due From Other Governments 2. Report on Other Compliance, Financial and Internal Accounting Control Matters. This report contained no findings. 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. 2017-001 Medicaid Revenues not belonging to the Cooperative (Implemented) b. 2019-002 Procurement, Suspension and Debarment (Not Repeated) Public Inspection of Audit Report The audit report is on file in its entirety and open to public inspection at the Flathead County School Superintendent office of Jack Eggensperger. Sincerely, Cheryl Russell - Director Flathead Special Education Cooperative July 31, 2021 MNAXLP __________________________