EIN: 026000008
UEI: CT37H57NQZW7
Data as of August 23, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on October 3, 2025. 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 April 3, 2026 (142 days ago).
What is a management decision? →During our audit of the Allenstown School District’s compliance with the IDEA MOE requirement, we noted that the School District completed and submitted the required MOE worksheet to the State. However, the School District only included special education salary costs in the worksheet, despite being required to report all special education expenditures (e.g., contracted services, supplies, tuition, transportation, etc.). The School District indicated it reported only salary amounts because that was the expenditure category charged to the IDEA grant during the year. As a result, the data used for MOE reporting did not accurately reflect the School District’s financial commitment to special education. Effect: By not including all special education expenditures in the MOE worksheet, the School District may not be accurately demonstrating compliance with the MOE requirement. This could result in the State’s determination of MOE compliance being based on incomplete or inaccurate data, potentially jeopardizing the School District’s eligibility for continued IDEA funding. Cause: Inexperienced staff: lack of sufficient training. Questioned Costs: $200,701, which represents the total federal expenditures incurred during fiscal year 2024. Repeat Finding: This is not a repeat finding. Recommendation: We recommend that the School District ensure all special education-related expenditures, regardless of funding source, are included in the MOE worksheet, as required by federal regulations. To support accurate reporting, the School District should provide targeted training to personnel responsible for completing the worksheet, with a focus on understanding the requirement to report all special education expenditures, not just those charged to the IDEA grant. Additionally, the School District should implement an internal review process to verify the completeness and accuracy of the financial data used for MOE reporting. If any inaccuracies are identified, the School District should work with the New Hampshire Department of Education to correct and resubmit the worksheet using the appropriate financial figures. Views of Responsible Officials: Management’s views and corrective action plan is included at the end of this report.
Show full finding ▾Hide full finding ▴2024-001 Maintenance of Effort (Material Weakness) Federal Agency: U.S. Department of Education Pass-through Agency: New Hampshire Department of Education Cluster/Program: Special Education Cluster Assistance Listing Numbers: 84.027 & 84.173 Passed-through Identification: 20221063, 20240500 Compliance Requirement: Matching, Level of Effort, Earmarking Type of Finding: Internal Control over Compliance – Material Weakness Material Noncompliance Criteria or Specific Requirement: In accordance with 34 CFR 300.203, a Local Educational Agency (LEA) must budget and expend, for the education of children with disabilities, at least the same amount of local or state and local funds as it did in the most recent fiscal year for which the LEA met the Maintenance of Effort (MOE) requirement. Compliance is demonstrated through both a budget-based test (eligibility) and an expenditure-based test (compliance). Additionally, the State of New Hampshire requires LEAs to complete an annual MOE worksheet that includes both budgeted and actual expenditures related to special education which is used to determine compliance with both requirements and must be completed using financial data that reflects only special education-related expenditures within the general fund. Condition: During our audit of the Allenstown School District’s compliance with the IDEA MOE requirement, we noted that the School District completed and submitted the required MOE worksheet to the State. However, the School District only included special education salary costs in the worksheet, despite being required to report all special education expenditures (e.g., contracted services, supplies, tuition, transportation, etc.). The School District indicated it reported only salary amounts because that was the expenditure category charged to the IDEA grant during the year. As a result, the data used for MOE reporting did not accurately reflect the School District’s financial commitment to special education. Effect: By not including all special education expenditures in the MOE worksheet, the School District may not be accurately demonstrating compliance with the MOE requirement. This could result in the State’s determination of MOE compliance being based on incomplete or inaccurate data, potentially jeopardizing the School District’s eligibility for continued IDEA funding. Cause: Inexperienced staff: lack of sufficient training. Questioned Costs: $200,701, which represents the total federal expenditures incurred during fiscal year 2024. Repeat Finding: This is not a repeat finding. Recommendation: We recommend that the School District ensure all special education-related expenditures, regardless of funding source, are included in the MOE worksheet, as required by federal regulations. To support accurate reporting, the School District should provide targeted training to personnel responsible for completing the worksheet, with a focus on understanding the requirement to report all special education expenditures, not just those charged to the IDEA grant. Additionally, the School District should implement an internal review process to verify the completeness and accuracy of the financial data used for MOE reporting. If any inaccuracies are identified, the School District should work with the New Hampshire Department of Education to correct and resubmit the worksheet using the appropriate financial figures. Views of Responsible Officials: Management’s views and corrective action plan is included at the end of this report.
The LEA funding that was budgeted and expended was consistent with expectations, as a worksheet was completed and submitted to the State for approval of the original allotment. The issued identified in the finding appears to relate specifically to the ARP IDEA funding an additional allocation provided to the district well after the FY23/24 IDEA award. At no point did the State require our district to revise the MOE or resubmit the worksheet, which is why a revised version was not submitted. The district continued to receive grant approval without the ARP IDEA portion included in the worksheet. This was not due to staff inexperience or lack of training, but rather the direct result of the State’s guidance and approval process. In fact, the District has received multiple commendations from the State for the effective management of the IDEA funds. Moving forward, if additional funding is allocated, we will proactively submit a revised worksheet, regardless of whether the State requests it, to ensure full compliance with audit requirements and all grant fund related funding is captured.
FAC accepted this audit on April 1, 2024 — management decision was due October 1, 2024.
During our review of payroll charged to the grant, we noted one employee did not sign their semi-annual certification covering July 1st to December 31st. In speaking with the District, it was explained that the employee left the grant funded position in November 2022 before the 6 month period was completed. While the semi-annual certification was completed after the fact and signed by a supervisory official, the employee continued to be employed by the district as a substitute which allowed ample time for the employee to sign their semi-annual certification. Cause: Administrative oversight. Effect: The District did not have adequate documentation to support the time spent on activities by the employee. Questioned Costs: $5,990.73 Repeat Finding: This is not a repeat finding. Recommendation: We recommend that semi-annual certifications be completed after the fact and signed by the employee and supervisory official having firsthand knowledge of the work performed by the employee. Views of Responsible Officials: Management’s views and corrective action plan is included at the end of this report.
Show full finding ▾Hide full finding ▴2023-004 Lack of Documentation to Support Distribution of Wages (Significant Deficiency) Federal Agency: Department of Education Pass-through Agency: New Hampshire Department of Education Cluster/Program: Education Stabilization Fund Assistance Listing Numbers: 84.425U Passed-through Identification: #20221080 Compliance Requirement: Activities Allowed or Unallowed and Allowable Costs/Cost Principles Type of Finding: Internal Control over Compliance – Significant Deficiency Criteria or Specific Requirement: Federal regulations 2 CFR 200.303 states, the District, as a recipient of Federal funds, must establish and maintain effective internal controls over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. In addition, under 2 CFR 200.430, it states that charges to federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must (1) be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated, (2) be incorporated into the official records of the non-Federal entity, (3) reasonably reflect the total activity for which the employee is compensated by the non-Federal entity, not exceeding 100% of compensated activities, and (4) support the distribution of the employee’s salary or wages among specific activities or cost objectives if the employee works on more than one Federal award or a federal award and non-Federal award. Condition: During our review of payroll charged to the grant, we noted one employee did not sign their semi-annual certification covering July 1st to December 31st. In speaking with the District, it was explained that the employee left the grant funded position in November 2022 before the 6 month period was completed. While the semi-annual certification was completed after the fact and signed by a supervisory official, the employee continued to be employed by the district as a substitute which allowed ample time for the employee to sign their semi-annual certification. Cause: Administrative oversight. Effect: The District did not have adequate documentation to support the time spent on activities by the employee. Questioned Costs: $5,990.73 Repeat Finding: This is not a repeat finding. Recommendation: We recommend that semi-annual certifications be completed after the fact and signed by the employee and supervisory official having firsthand knowledge of the work performed by the employee. Views of Responsible Officials: Management’s views and corrective action plan is included at the end of this report.
Audit Finding Reference: 2023-004 Lack of Documentation to Support Distribution of Wages Management’s View and Planned Corrective Action: After review we have also determined that this documentation was lacking due to the employee longer working in the district. The grant manager did verify that the employee worked the hours noted, but lacks the employees’ signature. This is not a typical occurrence Time and Effort is used and submitted. A Time and Effort policy and procedure has been established, documented and implemented. Federally funded stipends are no longer processed until the Time and Effort Log of hours have been received. Once we have received the form(s), which we now attach to the position in our accounting system we then process in payroll. This procedure is also located in our Federal Funds Handbook. A communication will be sent to Grant Manager’s reminding them of the Time & Effort policy and procedures. Name of Contact Person and Completion Date: Name 1 Amber Wheeler Name 2 Danielle Rossetti Anticipated Completion Date – Procedure has changed a reminder will be communicated by March 30th.
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