EIN: 020269789
UEI: M7WGGJ8WBLL3
Audited by: Roberts & Greene, PLLC
Oversight agency: 84 [Department of Education]
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Data as of August 28, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on March 16, 2026. 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 September 16, 2026 (17 days from today).
What is a management decision? →The School District reported receipt of grant revenues in excess of grant expenditures in its grants fund. Cause: Procedures to properly capture expenditures for the CARES grant were not adequate, resulting in a lack of documentation to identify the expenditures that support the amount of federal funding received. Effect: The School District is not in compliance with the cost principles requirement. Moreover, the School District could be required to pay back the amount of federal funds that is not supported by proper documentation. Questioned Costs: The School District reported $76,081 in costs related to salaries and benefits, supplies, services, and indirect costs that that were not specifically identified within its grant accounting records or other evidence. Recommendation: We recommend that all monthly reporting requests for reimbursement to the State of NH Department of Education be supported by proper documentation and reconciled to the School District’s accounting records. Management’s Response: Management agrees with the finding.
Show full finding ▾Hide full finding ▴Provide Adequate Documentation to Support Federal Award Costs Federal Agency: U.S. Department of Education Pass-through Agency: New Hampshire Department of Education Program: Elementary and Secondary School Emergency Relief Fund Assistance Listing Number: 84.425 Compliance Requirement: Allowable Costs and Cost Principles Criteria: Title 2, U.S. Code of Federal Regulations, Part 200.101, Subpart E – Cost Principles, requires that the School District provide adequate documentation to support federal award costs. Condition: The School District reported receipt of grant revenues in excess of grant expenditures in its grants fund. Cause: Procedures to properly capture expenditures for the CARES grant were not adequate, resulting in a lack of documentation to identify the expenditures that support the amount of federal funding received. Effect: The School District is not in compliance with the cost principles requirement. Moreover, the School District could be required to pay back the amount of federal funds that is not supported by proper documentation. Questioned Costs: The School District reported $76,081 in costs related to salaries and benefits, supplies, services, and indirect costs that that were not specifically identified within its grant accounting records or other evidence. Recommendation: We recommend that all monthly reporting requests for reimbursement to the State of NH Department of Education be supported by proper documentation and reconciled to the School District’s accounting records. Management’s Response: Management agrees with the finding.
Cause: We were not able to meet reporting responsibilities in a timely manner during a period high personnel turnover which resulted in missed reconciliations and incomplete documentation. Corrective Action Taken: Monthly reconciliations and timely filing of required reports have been reinstated. Supporting documentation is now reviewed and filed as part of the monthly process. Multiple staff members are involved in the reporting and reconciliation process to provide oversight and ensure continuity. Preventive Measures: Cross-training has been implemented so that multiple staff members can complete required tasks. Internal controls have been enhanced with supervisory review to ensure ongoing compliance with federal requirements. Responsible Parties: Lori Schmidt, Business Administrator and Scott LaFortune, Grant Manager are responsible for monitoring and ensuring continued compliance. Anticipated Completion Date: June 30, 2025
The School District did not have procedures to comply with its written policies relative to federal awards as required by the Uniform Guidance. Cause: The School District was not aware of these compliance requirements. Effect: The School District is not in compliance with the Uniform Guidance with respect to these written policies. Recommendation: We recommend that the School District update its policies and procedures to comply with the Uniform Guidance requirements stated above. Management’s Response: Management agrees with the finding.
Show full finding ▾Hide full finding ▴Revise Written Policies and Develop Procedures over Administration of Federal Grants Federal Agency: U.S. Department of Education Pass-through Agency: New Hampshire Department of Education Program: Elementary and Secondary School Emergency Relief Fund Assistance Listing Number: 84.425 Compliance Requirements: Activities Allowed or Unallowed; Allowable Costs/Cost Principles; Equipment Management; and Procurement, Suspension and Debarment Criteria: The Uniform Guidance requires nonfederal entities that receive federal awards to establish written policies and procedures as described in the following sections: • Time and effort (2 CFR 200.431) • Equipment (2 CFR 200.313) • General procurement standards (2 CFR 200.318) • Competition (2 CFR 200.319) • Methods of procurement to be followed (2 CFR 200.320) Condition: The School District did not have procedures to comply with its written policies relative to federal awards as required by the Uniform Guidance. Cause: The School District was not aware of these compliance requirements. Effect: The School District is not in compliance with the Uniform Guidance with respect to these written policies. Recommendation: We recommend that the School District update its policies and procedures to comply with the Uniform Guidance requirements stated above. Management’s Response: Management agrees with the finding.
Cause: While policies were in place, detailed written procedures for consistent grant administration had not been developed or formally documented. Corrective Action Taken: A procedure manual has been written to incorporate required compliance areas, including allowability of costs, procurement, equipment management, cash management, time and effort reporting, suspension and debarment, and record retention. Planned Corrective Actions / Preventive Measures: 1. Procedure Development: Document clear written procedures including requisitioning, approvals, reimbursements, reporting, and monitoring. 2. Training and Implementation: Provide training to all staff involved in grant administration on the new procedures. Establish a schedule for periodic refresher training and updates when regulations or program requirements change. 3. Ongoing Monitoring: Designate the Business Administrator (or designee) to monitor compliance and review procedures annually. Update policies and procedures as needed to reflect changes in federal requirements or internal practices. Timeline: Procedures completed: September 2024. Staff training and implementation: June 2026. Ongoing monitoring: Annually, beginning March 2026 Responsible Parties: Lori Schmidt, Business Administrator: Oversight of policy and procedure revision, implementation, and monitoring. Scott LaFortune, Finance Manager/Grant Manager: Day-to-day adherence to procedures and reporting. School Board: Formal policy approval.
FAC accepted this audit on July 31, 2023 — management decision was due January 31, 2024.
The School District did not provide evidence that the verification effort was performed during the fiscal year. Cause: Documentation of verification efforts could not be located by School District staff. Effect: The School District is not in compliance with this requirement. Recommendation: We recommend that the School District ensure that the verification is completed each year as required and that the documentation of such is retained for audit. Management?s Response: Management agrees with the finding.
Show full finding ▾Hide full finding ▴Criteria: Title 7, U.S. Code of Federal Regulations Part 245.6, Verification Requirements, requires that the School District certify applications for free and reduced priced meals annually, and retain documentation illustrating the certification efforts. Condition: The School District did not provide evidence that the verification effort was performed during the fiscal year. Cause: Documentation of verification efforts could not be located by School District staff. Effect: The School District is not in compliance with this requirement. Recommendation: We recommend that the School District ensure that the verification is completed each year as required and that the documentation of such is retained for audit. Management?s Response: Management agrees with the finding.
Corrective Action Plan: The Business Administrator will create a check list and monitor dates on an annual basis to ensure all requried deadlines are met. Responsible Individual: Business Administrator. Anticipated Completion Date: June 30, 2023.
FAC accepted this audit on May 25, 2022 — management decision was due November 25, 2022.
FAC accepted this audit on May 12, 2021 — management decision was due November 12, 2021.
FAC accepted this audit on June 3, 2020 — management decision was due December 3, 2020.
FAC accepted this audit on March 26, 2019 — management decision was due September 26, 2019.
FAC accepted this audit on March 1, 2018 — management decision was due September 1, 2018.
FAC accepted this audit on January 29, 2017 — management decision was due July 29, 2017.
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