EIN: 042392958
UEI: GSA_MIGRATION
Data as of August 20, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on July 11, 2022. 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 January 11, 2023, which was (1318 days ago).
What is a management decision? →2021-001 Maintain Adequate Time and Effort Documentation ? Special Education Cluster Federal Agency: U.S. Department of Education Cluster/Program: Special Education Cluster Award Name: Special Education Grants to States and Special Education Preschool Grants AL Number(s): 84.027/84.173 Award Year: 2021 Compliance Requirement: Allowable Costs/Cost Principles Type of Finding Compliance Internal Control over Compliance - Significant Deficiency Criteria or Specific Requirement Federal grant recipients are required to maintain Federally compliant documentation to support time and effort of employees working solely or partially on Federal grants. These records must be maintained in accordance with Federal cost principles (Uniform Guidance), and must, in some documented fashion, provide evidence that the time charged to Federal programs represents the time actually spent on that grant function by the employee. For employees who work partially on grant activities, time logs can be prepared and must be signed by either the employee or a supervisor knowledgeable of the work performed by the employee. For employees who work solely on grant activities, semi-annual certifications can be prepared and also must be signed by either the employee or a supervisor knowledgeable of the work performed by the employee. Management of the School District is also responsible for establishing and maintaining effective internal control over compliance with Federal requirements that have a direct and material effect on a Federal program. A deficiency in internal control over compliance exists when the design or operation of a control over compliance does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct, noncompliance with a type of compliance requirement of a Federal program on a timely basis. Condition and Context During our testing of time and effort documentation for payroll charged to the grant we found that semi-annual certifications were not completed for employees who worked solely on grant activities during the fiscal year. Cause The School District has not established adequate procedures to ensure compliance with the provisions of applicable Federal cost principles. Effect Due to the weaknesses in internal controls noted above, there is a risk that amounts charged to Federal awards may not be allowable or in accordance with applicable cost principles. There are no questioned costs associated with this finding as we could determine through other testing that the costs appear allowable. Recommendation The School District should amend their processes and documentation to comply with time and effort requirements in accordance with applicable Federal guidelines. Views of Responsible Official and Planned Corrective Action Management?s views and corrective action plan is included in a separate corrective action plan document.
June 30, 2022 Corrective Action Plan In accordance with the Uniform Guidance, the Quaboag Regional School District is providing the following Corrective Action Plan for the Fiscal Year 2021 audit. Audit Finding Reference: 2021-001 Maintain Adequate Time and Effort Documentation ? Special Education Cluster Planned Corrective Action: The School District will establish and maintain compliant documentation to support time and effort of employees working solely or partially on Federal grants. The records will document the time actually spent on the Federal grant by the employee. There will be bi-weekly Time and Effort log sheets that will be prepared and maintained for the hourly employees that perform work in the Federal grant and there will be semi-annual certifications that will be prepared and maintained for the salaried employees that work in the Federal grant. The supervisor that signs off on each type of document will keep a copy of the document in their files, along with a copy kept in the Payroll files for the employees that work in the Federal grant. A copy of the semi-annual certification that has been put into place is included. Name of Contact Person and Completion Date: Sheri Sumpter, Director of Finance and Operations and the process began on June 30, 2022.
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on June 6, 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 December 6, 2021, which was (1719 days ago).
What is a management decision? →2020-001 Improve Documentation and Controls Over Reporting Federal Agency: U.S. Department of Education Award Name: Twenty-First Century Community Learning Centers CFDA Number(s): 84.287 Pass-through Entity: Massachusetts Department of Elementary and Secondary Education Award Year: 2020 Compliance Requirement: Reporting Type of Finding Compliance Internal Control over Compliance - Significant Deficiency Criteria or Specific Requirement The Twenty-First Century Community Learning Centers grant requires the grantee to submit financial information to the pass-through entity, the Massachusetts Department of Elementary and Secondary Education. Final financial reports are due within 60 days of the grant period end. Financial reports should be prepared based on complete and accurate information and be reconciled to the general ledger. Condition and Context During our testing of the final financial report for the award year 2020 Twenty-First Century Community Learning Centers grant, we found the financial report was not compiled based on complete and accurate information. The grant records that were used to complete the final financial report did not agree to the general ledger, and were overstated by approximately $41,000. The grant also had approximately $60,000 in unexpended funds remaining at the end of the grant period that were never spent, or requested by the School District. Cause The School District has not established adequate procedure to assure final financial reports are prepared based on complete and accurate information. The School District also has not established adequate procedures to monitor the grant to ensure that the grant is fully expended by the end of the grant period. Effect Since the Schedule of Expenditures of Federal Awards is compiled based on expenditures reported in the general ledger, there are no questioned costs associated with this finding. Recommendation We recommend the School District establish a process to reconcile the grant records used to compile the final financial report to the general ledger to ensure it is complete and accurate. We also recommend that the School District establish a process to monitor the grant throughout the year to ensure that the grant is fully expended by the end of the grant period. Views of Responsible Official and Planned Corrective Action Management?s views and corrective action plan is included in a separate Corrective Action Plan document.
In accordance with the Uniform Guidance, the Quaboag Regional School District is providing the following Corrective Action Plan for the Fiscal Year 2020 audit. Audit Finding Reference: 2020-001 Improve Documentation and Controls Over Reporting Planned Corrective Action: The School District will establish and maintain adequate procedures to assure that final financial reports for the Massachusetts Department of Elementary and Secondary Education pass-through entity, EdGrants, will be prepared, filed, and based on complete and accurate information and will, in addition, be reconciled to the general ledger in a complete, timely and accurate manner. The School District will also ensure that all grants will be fully expended by the end of the grant period. Name of Contact Person and Completion Date: Sheri Sumpter, Director of Finance and Operations and the process began on May 27, 2021.
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on September 23, 2020. 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 March 23, 2021, which was (1977 days ago).
What is a management decision? →2019-001 Improve Controls and Documentation over Time and Effort Federal Program(s) Information Federal Agency: U.S Department of Education Cluster/Program: Special Education Cluster Award Name: Special Education IDEA CDFA Number(s): 84.027/84.173 Award Year: 2019 Compliance Requirement: A/B Type of Finding Compliance Criteria or Specific Requirement Federal grant recipients are required to maintain Federally compliance documentation to support time and effort of employees working on Federal grants. These records must be maintained in accordance with Federal cost principles (Uniform Guidance), and must, in some documented fashion, provide evidence that the time charged to Federal programs represents the time actually spent on that grant function by the employee. For employees who work partially on grant activities, time logs can be prepared and must be signed by either the employee or a supervisor knowledgeable of the work performed by the employee. While for employees who work solely on grant activities, semi-annual certifications can be prepared and also must be signed by either the employee or a supervisor knowledgeable of the work performed by the employee. Condition and Context During our review of the payroll charges for the Special Education grant, we noted that the employee selected did not have semi-annual certifications that stated that the employee worked solely on grant activities. Effect There are no questioned costs as a result of this finding as there was sufficient documentation to support the validity of the payroll charged to the grant. Cause The School District has not established adequate procedures to ensure compliance with the provisions of applicable Federal cost principles. Recommendation We recommend the School District amend their processes and documentation to comply with time and effort requirements in accordance with applicable Federal guidelines. Views of Responsible Official and Planned Corrective Action Management?s views and corrective action plan is included at the end of this report after the summary schedule of prior year audit findings and status.
September 21, 2020 Corrective Action Plan In accordance with the Uniform Guidance, the Quaboag Regional School District is providing the following Corrective Action Plan for the Fiscal Year 2019 audit. Audit Finding Reference: 2019-001 Planned Corrective Action: The School District will amend the process and documentation required to comply with time and effort requirements in accordance with applicable Federal guidelines. The District will request time and effort documentation from the Special Education Administrative Assistant for the Special Education grant and it will be required on a weekly basis to coincide with her payroll timesheets. Name of Contact Person and Completion Date: Sheri Sumpter, Director of Finance and Operations and the process began on September 14, 2020.
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on September 27, 2018. 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 March 27, 2019, which was (2704 days ago).
What is a management decision? →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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