EIN: 016001093
UEI: GSA_MIGRATION
Data as of August 25, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on May 16, 2021. Under 2 CFR 200.521(d), a pass-through entity that provided federal funds to this organization for this audit period must issue a management decision on these findings by November 16, 2021 (1744 days ago).
What is a management decision? →Expenditures were charged to the grant outside of the period of performance. Questioned Costs: $60,628 Context: 7 of the 10 selections totaling approximately $60,628 were charged to the grant prior to the period of performance start date. The sample was a statistically valid sample. Cause: The Town did not have adequate procedures in place to ensure expenditures were charged to the grant within the period of performance. Effect: The Town did not comply with the period of performance compliance requirement. Recommendation: We recommend management implement procedures to ensure expenditures are charged to grants only during the period of performance. Views of responsible officials: There is no disagreement with the audit finding.
Show full finding ▾Hide full finding ▴2020 ? 001 Federal Agency: U.S. Department of Education Federal Programs: Special Education Cluster CFDA Numbers: 84.027 & 84.173 Pass-Through Agency: Massachusetts Department of Elementary and Secondary Education Pass-Through Number(s) and Year: Various ? See Schedule of Expenditures of Federal Awards Type of Finding: Material Weakness in Internal Control over Compliance Material Noncompliance (Qualified Opinion) Criteria or specific requirement: 2 CFR, Part 200, 200.309 states that a non-federal agency may charge to the federal award only allowable costs incurred during the period of performance. Condition: Expenditures were charged to the grant outside of the period of performance. Questioned Costs: $60,628 Context: 7 of the 10 selections totaling approximately $60,628 were charged to the grant prior to the period of performance start date. The sample was a statistically valid sample. Cause: The Town did not have adequate procedures in place to ensure expenditures were charged to the grant within the period of performance. Effect: The Town did not comply with the period of performance compliance requirement. Recommendation: We recommend management implement procedures to ensure expenditures are charged to grants only during the period of performance. Views of responsible officials: There is no disagreement with the audit finding.
CORRECTIVE ACTION PLAN U.S. Department of Education The Town of Bourne, Massachusetts respectfully submits that following corrective action plan for the year ended June 30, 2020. Audit Period: July 1, 2019 through June 30, 2020. The findings from the schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS?FEDERAL AWARD PROGRAMS AUDITS DEPARTMENT OF EDUCATION 2020-001 Special Education Cluster ? CFDA No. 84.027 and 84.173 Recommendation: We recommend management review their policies and procedures and make changes where necessary to ensure expenditures are not charged to grants whose period of performance has not yet begun. Action taken in response to finding: Management has reviewed their policies and procedures and will be making the following changes moving forward: 1. All team members responsible for writing grants and expending funds will attend an annual August meeting to review start and end dates for all grants. 2. The Grant Analyst will provide the team with a spreadsheet of all grant awards and their respective start and end times for this initial meeting. 3. Follow up meetings will be held on the start date of each grant so that planned expenditures move to the grants for the following warrant or payroll. 4. Follow up meetings will be held on the close date of grants to review expenditures as a final check. Names of the contact persons responsible for the corrective action: 1. Jordan Geist, Director of Business Services 2. Dr. Kerri Quinlan-Zhou, Superintendent 3. Melissa Ryan, Assistant Superintendent 4. Dr. Ryan Place, Director of Student Services 5. Katie Russo, Payroll and Accounts Payable Lead 6. Susan Meikle, Grants Analyst Planned completion date for the corrective action plan: August 30, 2021.
FAC accepted this audit on April 2, 2019 — management decision was due October 2, 2019.
GSA_MIGRATION
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