Frazer School District: Single Audit Reports and Findings
Frazer School District filed 10 single audits between 2016 and 2025; the most recently observed auditor is Nexus CPA Group, PLLC (2025), and the 2025 report lists 6 findings, including 1 material weakness. Data as of 2026-09-16.
Data as of Sep 16, 2026 · Source: Federal Audit Clearinghouse (public data)
Single audits by year
One row per audit year as the Federal Audit Clearinghouse accepted it. The auditor named is the one observed on that filing; Frazer School District is recorded in FRAZER, Montana under EIN 816001056, and the Clearinghouse records it as a local government.
| Audit year | Fiscal year end | Federal expended | Threshold applied | Auditor observed | Findings | MW / SD | FAC report |
|---|---|---|---|---|---|---|---|
| 2025 | 2025-06-30 | $3,470,385 | $750,000 | Nexus CPA Group, PLLC | 6 | MW | 2025-06-GSAFAC-0000414486 |
| 2024 | 2024-06-30 | $2,480,482 | $750,000 | Denning, Downey and Associates CPA's | 1 | MW | 2024-06-GSAFAC-0000362021 |
| 2023 | 2023-06-30 | $2,149,027 | $750,000 | Denning, Downey and Associates CPA's | 2 | MW | 2023-06-GSAFAC-0000051242 |
| 2022 | 2022-06-30 | $1,866,300 | $750,000 | Denning, Downey and Associates CPA's | 1 | MW | 2022-06-CENSUS-0000193382 |
| 2021 | 2021-06-30 | $1,438,760 | $750,000 | Denning, Downey and Associates CPA's | 0 | SD | 2021-06-CENSUS-0000193382 |
| 2020 | 2020-06-30 | $1,527,175 | $750,000 | Denning, Downey and Associates CPA's | 0 | SD | 2020-06-CENSUS-0000193382 |
| 2019 | 2019-06-30 | $1,286,352 | $750,000 | Denning, Downey and Associates CPA's | 0 | SD | 2019-06-CENSUS-0000193382 |
| 2018 | 2018-06-30 | $1,361,262 | $750,000 | Denning, Downey and Associates CPA's | 0 | SD | 2018-06-CENSUS-0000193382 |
| 2017 | 2017-06-30 | $1,516,106 | $750,000 | Denning, Downey and Associates CPA's | 0 | SD | 2017-06-CENSUS-0000193382 |
| 2016 | 2016-06-30 | $1,316,577 | $750,000 | Denning, Downey and Associates CPA's | 0 | — | 2016-06-CENSUS-0000193382 |
Which federal programs did this organization report?
From the most recent accepted report. "Major" is the designation the auditor made under 2 CFR 200.518, not ours.
| ALN | Program | Expended | Major |
|---|---|---|---|
| 84.425 | EDUCATION STABILIZATION FUND | $1,568,339 | Yes |
| 84.041 | IMPACT AID | $532,439 | Yes |
| 84.041 | IMPACT AID | $521,693 | Yes |
| 84.425 | EDUCATION STABILIZATION FUND | $393,185 | Yes |
| 84.010 | TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES | $265,975 | No |
| 10.555 | NATIONAL SCHOOL LUNCH PROGRAM | $64,775 | No |
| 10.553 | SCHOOL BREAKFAST PROGRAM | $34,619 | No |
| 84.060 | INDIAN EDUCATION GRANTS TO LOCAL EDUCATIONAL AGENCIES | $22,083 | No |
| 84.010 | TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES | $21,048 | No |
| 84.010 | TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES | $19,389 | No |
| 84.010 | TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES | $11,102 | No |
| 10.555 | NATIONAL SCHOOL LUNCH PROGRAM | $7,929 | No |
| 10.559 | SUMMER FOOD SERVICE PROGRAM FOR CHILDREN | $5,431 | No |
| 10.582 | FRESH FRUIT AND VEGETABLE PROGRAM | $2,378 | No |
What findings did the auditor report?
The reference and the requirement letter are the ones the auditor used. The finding text itself is not reproduced here; the FAC report linked above carries it in full.
| Reference | Requirement | Severity | Repeat |
|---|---|---|---|
| 2025-004 | L | Material weakness | Yes |
| 2025-005 | N | Material weakness | No |
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How we computed this
Every row comes from the Federal Audit Clearinghouse record named beside it, one report per audit year, with a resubmission superseding the filing it replaces. The auditor is the one named on that filing — it is not a statement about who audits Frazer School District now. Form 990 figures come from the IRS e-filed return named by its object id. This page exists because the organization filed at least two single audits, or one with a finding.
Cite this page
AuditRadar. “Frazer School District Single Audits and Findings (MT).” https://getauditradar.com/single-audits/mt/frazer-school-district-816001056/. Data as of 2026-09-16.