EIN: 042443107
UEI: QZXYFFABD7T3
Data as of August 26, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on March 5, 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 5, 2026 (9 days from today).
What is a management decision? →A journal entry was tested during the compliance audit that reclassified $50,000 of employee health costs to the school lunch fund that did not include any documentation of the costs charged to the school lunch fund and how they were allocated. Cause: The District lacks written policies and procedures for allocating employee health costs to the school lunch program and other activities of the District. Effect: The District is at risk of charging ineligible costs to the school lunch fund. Questioned Costs: None Repeat Finding from Prior Year: No. Recommendation: The District should develop written policies regarding employee health costs allocated to the school lunch program and other activities of the District. Views of Responsible Officials: 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, 10.559 & 10.582 Significant Deficiency in Internal Controls Over Compliance and Other Matter Finding Criteria: Per 2 CFR section 200.437, costs incurred in accordance with the recipient’s established written policies for employee health are allowable. Condition: A journal entry was tested during the compliance audit that reclassified $50,000 of employee health costs to the school lunch fund that did not include any documentation of the costs charged to the school lunch fund and how they were allocated. Cause: The District lacks written policies and procedures for allocating employee health costs to the school lunch program and other activities of the District. Effect: The District is at risk of charging ineligible costs to the school lunch fund. Questioned Costs: None Repeat Finding from Prior Year: No. Recommendation: The District should develop written policies regarding employee health costs allocated to the school lunch program and other activities of the District. Views of Responsible Officials: Management agrees with the finding
Corrective Action Plan Finding 2025-001 Condition: A journal entry was tested during the compliance audit that reclassified $50,000 of employee health costs to the school lunch fund that did not include any documentation of the costs charged to the school lunch fund and how they were allocated. Corrective Action Planned: Effective July 1, 2025, the District began to implement a structured and documented cost allocation process for employee healthcare expenses attributable to the Food Services Department. Beginning in FY26: • Charges will be processed monthly to ensure transparency, consistency, and proper budget tracking. Anticipated Completion Date: Ongoing Contact: Richard Poor, Director of Finance & Operations
FAC accepted this audit on March 18, 2020 — management decision was due September 18, 2020.
Payroll was charged to the 2019 grant awards for pay periods prior to the approval date by the pass-through agency. Cause: The approval date was later than in prior years and the District did not adequately plan grant expenditures as a result. Effect: The District expended funds outside of the period of performance which resulted in questioned costs. Questioned Costs: $107,439.45 of identified payroll costs outside of the period of performance Repeat Finding from Prior Year: No Recommendation: The School should implement procedures to properly monitor award approval dates to ensure that goods and services charged to federal grants occur during the period of performance. Views of Responsible Official: Management agrees with the finding.
Show full finding ▾Hide full finding ▴2019-001 U.S. Department of Education Passed-through the Commonwealth of Massachusetts? Department of Elementary and Secondary Education Special Education Cluster ? CFDA 84.027 & 84.173 Criteria: Grant funds may only be obligated upon the date of approval by the awarding agency through the end of the grant period. Condition: Payroll was charged to the 2019 grant awards for pay periods prior to the approval date by the pass-through agency. Cause: The approval date was later than in prior years and the District did not adequately plan grant expenditures as a result. Effect: The District expended funds outside of the period of performance which resulted in questioned costs. Questioned Costs: $107,439.45 of identified payroll costs outside of the period of performance Repeat Finding from Prior Year: No Recommendation: The School should implement procedures to properly monitor award approval dates to ensure that goods and services charged to federal grants occur during the period of performance. Views of Responsible Official: Management agrees with the finding.
Audit Finding Reference: 2019-001 Condition: Payroll and vendor payments were charged to the 2019 grant awards for pay periods and service dates prior to the approval date by the pass-through agency. Corrective Action Planned: The Business Office will ensure on a go-forward basis that only transactions incurred within the allowable period of performance are charged to the grant award. Anticipated Completion Date: June 30, 2020 Kyle M. Warne School Business Administrator Triton Regional School District
FAC accepted this audit on March 27, 2018 — management decision was due September 27, 2018.
GSA_MIGRATION
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GSA_MIGRATION
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