EIN: 042078269
UEI: J5DELX9PN3C6
Audited by: ROSELLI, CLARK AND ASSOCIATES
Oversight agency: 84 [Department of Education]
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Data as of September 2, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on March 24, 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 24, 2026 (22 days from today).
What is a management decision? →The School’s procurement files did not contain documentation regarding competitive procurement procedures for one contract. Cause: The School did not follow its established policy regarding federal procurement as the School relied on State procurement exemptions which do not apply to this award. Effect: The School charged $40,904 to the school lunch fund from this contract that did not adhere to federal procurement requirements which could result in unallowable costs. Questioned Costs: Not determined, as the School has not performed a cost analysis of the contracts. Repeat Finding from Prior Year: Yes, finding 2024-001. Recommendation: The School should adhere to its grant award procedures to perform and document competitive procurement procedures on all applicable contracts for goods and services charged to Federal awards. Views of Responsible Official: Management agrees with the finding.
Show full finding ▾Hide full finding ▴2025-001 U.S. Department of Agriculture Passed-through the Commonwealth of Massachusetts’ Department of Elementary and Secondary Education Child Nutrition Cluster – ALN 10.553 & 10.555 Criteria: Per 2 CFR section 200.319, procurements must provide for full and open competition. Condition: The School’s procurement files did not contain documentation regarding competitive procurement procedures for one contract. Cause: The School did not follow its established policy regarding federal procurement as the School relied on State procurement exemptions which do not apply to this award. Effect: The School charged $40,904 to the school lunch fund from this contract that did not adhere to federal procurement requirements which could result in unallowable costs. Questioned Costs: Not determined, as the School has not performed a cost analysis of the contracts. Repeat Finding from Prior Year: Yes, finding 2024-001. Recommendation: The School should adhere to its grant award procedures to perform and document competitive procurement procedures on all applicable contracts for goods and services charged to Federal awards. Views of Responsible Official: Management agrees with the finding.
Finding 2025-01 Condition: The school’s procurement files did not contain documentation regarding competitive procurement procedures for one contract. Corrective Action Planned: Comply with federal procurement regulations by setting up a quote system and seek quotes for anticipated spending of over $10,000. Anticipated Completion Date: Complete Contact: Marie Znamierowski, Director of Business Operations
2024-001
FAC accepted this audit on March 6, 2025 — management decision was due September 6, 2025.
Two vendors were awarded a contract without an appropriate procurement process. Cause: The School relied on State procurement exemptions which do not apply to Federal procurements. Effect: The District is not in compliance with Federal procurement requirements. Questioned Costs: $40,311 Repeat Finding from Prior Year: No. Recommendation: The School should implement procedures to perform procurement procedures on all applicable contracts for goods and services. Views of Responsible Official: Management agrees with the finding.
Show full finding ▾Hide full finding ▴2024-001 U.S. Department of Agriculture Passed-through the Commonwealth of Massachusetts’ Department of Elementary and Secondary Education Child Nutrition Cluster – ALN 10.553 & 10.555 (includes COVID-19 funding) Criteria: Per 2 CFR section 200.319, procurements must provide for full and open competition. Condition: Two vendors were awarded a contract without an appropriate procurement process. Cause: The School relied on State procurement exemptions which do not apply to Federal procurements. Effect: The District is not in compliance with Federal procurement requirements. Questioned Costs: $40,311 Repeat Finding from Prior Year: No. Recommendation: The School should implement procedures to perform procurement procedures on all applicable contracts for goods and services. Views of Responsible Official: Management agrees with the finding.
Finding 2024-001 Condition: Two vendors were awarded a contract without an appropriate procurement process. Corrective Action Planned: Comply with federal procurement regulations by setting up a quote system and seek quotes for anticipated spending of over $10,000. Anticipated Completion Date: May 1, 2025 Contact: Marie Znamierowski
A vendor was awarded a contract without an appropriate procurement process. Cause: The School relied on State procurement exemptions which do not apply to Federal procurements. Effect: The District is not in compliance with Federal procurement requirements. Questioned Costs: $24,125 Repeat Finding from Prior Year: No. Recommendation: The School should implement procedures to perform procurement procedures on all applicable contracts for goods and services. Views of Responsible Official: Management agrees with the finding.
Show full finding ▾Hide full finding ▴2024-002 U.S. Department of Education Passed-through the Commonwealth of Massachusetts’ Department of Elementary and Secondary Education Special Education Cluster (IDEA) – ALN 84.027 COVID-19 – Special Education Cluster (IDEA) – ALN 84.027X Criteria: Per 2 CFR section 200.319, procurements must provide for full and open competition. Condition: A vendor was awarded a contract without an appropriate procurement process. Cause: The School relied on State procurement exemptions which do not apply to Federal procurements. Effect: The District is not in compliance with Federal procurement requirements. Questioned Costs: $24,125 Repeat Finding from Prior Year: No. Recommendation: The School should implement procedures to perform procurement procedures on all applicable contracts for goods and services. Views of Responsible Official: Management agrees with the finding.
Finding 2024-002 Condition: A vendor was awarded a contract without an appropriate procurement process. Corrective Action Planned: : Comply with federal procurement regulations and seek quotes from three vendors in anticipation spending of over $10,000. Anticipated Completion Date: Currently in place Contact: Marie Znamierowski
FAC accepted this audit on March 26, 2024 — management decision was due September 26, 2024.
FAC accepted this audit on March 27, 2023 — management decision was due September 27, 2023.
FAC accepted this audit on May 9, 2022 — management decision was due November 9, 2022.
FAC accepted this audit on May 27, 2021 — management decision was due November 27, 2021.
FAC accepted this audit on March 30, 2020 — management decision was due September 30, 2020.
Data source: This information comes from the Federal Audit Clearinghouse, the official repository of Single Audit data. All data is public domain. Verify this organization's audit history at fac.gov.
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