EIN: 043037870
UEI: MDQFJK1552Y3
Data as of August 21, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on March 2, 2024. 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 2, 2024 (718 days ago).
What is a management decision? →During our compliance testing, we reviewed the ESSER annual performance reports submitted by the Organization. The total ESSER expenditures reported within the annual performance report did not agree back to the ESSER expenditures recorded on the SEFA for the year ended June 30, 2022, by approximately $435,000. Cause: The Organization did not properly include all ESSER expenditures for the year ended June 30, 2022, within the annual performance report. This was an isolated instance due to the new reporting requirements and turnover within the fiscal department over recent years. Effect: Incorrect expenditure reported on the annual performance report for the year ended June 30, 2022, by approximately $435,000. This non-compliance with the Uniform Guidance requirement could potentially impact future Federal funding. Was the finding a repeat of a finding in the immediately prior year?: No Recommendation: AAFCPAs recommends that management follows its internal controls as intended to ensure the annual performance reports agrees back to the SEFA for applicable reporting periods. Management’s Response: During the audit, it was discovered that the fiscal year 2022 ESSER Data Collection Report was filed with information that did not match the fiscal year 2022 SEFA. Management acknowledges this and has taken measures to ensure that all Federal reports will be filed in compliance with and in agreement to SEFA hereto.
Show full finding ▾Hide full finding ▴Finding 2023-001 Material Instance of Non-Compliance Annual Performance Report This finding impacts the reporting compliance requirement for the major program, Assistance Listing Number 84.425D/U, COVID-19 - Education Stabilization Fund, funded by the Department of Education (DESE). Criteria: The Organization must follow the monitoring and reporting program performance requirements set out in the OMB 2 CFR Section 200.239. The Organization must submit an annual performance report (OMB. No. 1810-0749) for the Elementary and Secondary School Emergency Relief (ESSER) funding with data on expenditures, planned expenditures, subrecipients, and uses of funds, including for mandatory/reservations. The expenditures disclosed on the report must match the expenditures stated in the Schedule of Expenditures of Federal Awards (SEFA). Condition: During our compliance testing, we reviewed the ESSER annual performance reports submitted by the Organization. The total ESSER expenditures reported within the annual performance report did not agree back to the ESSER expenditures recorded on the SEFA for the year ended June 30, 2022, by approximately $435,000. Cause: The Organization did not properly include all ESSER expenditures for the year ended June 30, 2022, within the annual performance report. This was an isolated instance due to the new reporting requirements and turnover within the fiscal department over recent years. Effect: Incorrect expenditure reported on the annual performance report for the year ended June 30, 2022, by approximately $435,000. This non-compliance with the Uniform Guidance requirement could potentially impact future Federal funding. Was the finding a repeat of a finding in the immediately prior year?: No Recommendation: AAFCPAs recommends that management follows its internal controls as intended to ensure the annual performance reports agrees back to the SEFA for applicable reporting periods. Management’s Response: During the audit, it was discovered that the fiscal year 2022 ESSER Data Collection Report was filed with information that did not match the fiscal year 2022 SEFA. Management acknowledges this and has taken measures to ensure that all Federal reports will be filed in compliance with and in agreement to SEFA hereto.
Corrective Action Plan To: Federal Awarding Agency: U.S Department of Education; Passed-Through Commonwealth of Massachusetts, Department of Elementary and Secondary Education From: Heidi M. Paluk – Executive Director Date: 10.25.2023 Subject: Annual Performance Report Issue to be corrected: The Organization must follow the standards set out in the OMB 2 CFR section 200.239. The Organization must submit an annual performance report (OMB. No. 1810-0749) for the Elementary and Secondary School Emergency Relief (ESSER) funding with data on expenditures, planned expenditures, subrecipients, and uses of funds, including for mandatory/reservations. The expenditures disclosed on the report must match the expenditures stated in the Schedule of Expenditures of Federal Awards (SEFA). The total ESSER expenditures reported within the annual performance report did not agree back to the ESSER expenditures recorded on the SEFA for the year ended June 30, 2022, by approximately $435,000. Action to be taken: Management plans to follow its internal controls as intended to ensure the annual performance reports agrees back to the SEFA for applicable reporting periods. Management has notified its reporting contact of the error and inquired regarding amending the annual performance report. The annual performance report is not able to be amended at this time, however, management has a plan to correct this report once the reporting amendments area allowed. Signature___________________________________ Heidi M. Paluk 508-854-8400 ext. 3656
FAC accepted this audit on November 9, 2021 — management decision was due May 9, 2022.
During our compliance testing, we reviewed the Organization's procurement policy against Uniform Guidance standards. The policy did not meet all of the considerations that are required through Federal, Uniform Guidance, and state regulations. The Organization followed their procurement policy during fiscal year 2021, but should update this policy in accordance with these regulations. Context: Compliance with the Uniform Guidance. Effect: Non-compliance with the Uniform Guidance, potentially resulting in a decrease in Federal funding. Cause: The Organization?s existing procurement policy did not document all of the elements required by the Uniform Guidance. Was the finding a repeat of a finding in the immediately prior year?: No Recommendation: AAFCPAs recommends that management revise their policy to comply with current standards under the Uniform Guidance. Management Response: During the audit, it was recognized that the Organization did obtain appropriate bids and performed an adequate and documented comparison of qualifications amongst the vendors before entering into a contract with a selected vendor. These practices, which are outlined in the Uniform Guidance Standard, although being followed, are not accurately reflected in our current procurement policy. This policy, along with other outdated Organizational policies, will be updated during fiscal year 2022. The recent hiring of a Human Resources Specialist will allow adequate time for our designated procurement employee to review the policy, update the policy, and make sure that sufficient controls and information are documented to more accurately reflect the current procurement procedures.
Show full finding ▾Hide full finding ▴Written Procurement Policy This finding impacts the procurement and suspension and debarment compliance requirement for the major program, Assistance Listing Number 84.282, COVID-19 - Charter Schools, funded by the Department of Elementary and Secondary Education (DESE). Criteria: The Organization must follow the procurement standards set out at 2 CFR sections 200.318 through 200.326. The Organization also must use their own documented procurement procedures, which reflect applicable State and local laws and regulations, provided that the procurements conform to applicable Federal statutes and the procurement requirements identified in 2 CFR part 200. Condition: During our compliance testing, we reviewed the Organization's procurement policy against Uniform Guidance standards. The policy did not meet all of the considerations that are required through Federal, Uniform Guidance, and state regulations. The Organization followed their procurement policy during fiscal year 2021, but should update this policy in accordance with these regulations. Context: Compliance with the Uniform Guidance. Effect: Non-compliance with the Uniform Guidance, potentially resulting in a decrease in Federal funding. Cause: The Organization?s existing procurement policy did not document all of the elements required by the Uniform Guidance. Was the finding a repeat of a finding in the immediately prior year?: No Recommendation: AAFCPAs recommends that management revise their policy to comply with current standards under the Uniform Guidance. Management Response: During the audit, it was recognized that the Organization did obtain appropriate bids and performed an adequate and documented comparison of qualifications amongst the vendors before entering into a contract with a selected vendor. These practices, which are outlined in the Uniform Guidance Standard, although being followed, are not accurately reflected in our current procurement policy. This policy, along with other outdated Organizational policies, will be updated during fiscal year 2022. The recent hiring of a Human Resources Specialist will allow adequate time for our designated procurement employee to review the policy, update the policy, and make sure that sufficient controls and information are documented to more accurately reflect the current procurement procedures.
Issue to be corrected: During compliance testing, the organization?s procurement policy was reviewed against the Uniform Guidance standards and it was found that the policy did not meet all of the considerations that are required through Federal, Uniform Guidance, and state regulations. Action to be taken: Alisha Carpino, the Director of Finance and Operations will be rewriting the current internal procurement policy on behalf of Abby Kelley Foster Charter Public School. This will entail a review of the notes provided by AAF and a review of the Uniform Guidance. Once this has been done, this will be utilized to build a new procurement policy that meets all of the considerations that are required through the Federal, Uniform Guidance, and state regulations. This will update the policy to fall in line with our internal procurement practices and will be completed by the end of the current fiscal year, June 30th, 2022.
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