EIN: 046001105
UEI: CULZM8MKUJE5
Audited by: ROSELLI, CLARK AND ASSOCIATES
Oversight agency: 21 [Department of the Treasury]
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Data as of August 28, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on December 24, 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 June 24, 2026 (66 days ago).
What is a management decision? →FAC accepted this audit on March 27, 2025 — management decision was due September 27, 2025.
FAC accepted this audit on December 27, 2023 — management decision was due June 27, 2024.
Three 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 Town is not in compliance with Federal procurement requirements. Questioned Costs: $85,917.50 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 ▴U.S. Department of Education Passed-through the Commonwealth of Massachusetts’ Department of Elementary and Secondary Education Special Education Cluster (IDEA) – ALN 84.027 & 84.173 COVID-19 – Special Education Cluster (IDEA) – ALN 84.027X & 84.173X Compliance Finding and Material Weakness in Internal Controls Over Compliance Criteria: Per 2 CFR section 200.319, procurements must provide for full and open competition. Condition: Three 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 Town is not in compliance with Federal procurement requirements. Questioned Costs: $85,917.50 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.
Condition: Three vendors were awarded a contract without an appropriate procurement process. Corrective Action Planned: Management agrees with the finding that State Procurement methods were followed. Management was unaware of the Federal procurement process requiring a three quote process for all contracts exceeding $10,000, but lower than $250,000 and a formal advertised bid or proposal process for contracts more than $250,000. Management has updated its internal financial operating procedures to ensure future compliance of procurement procedures on all applicable contracts for goods and services. Anticipated Completion Date: Completed Contact: Stephen Marshall, Assistant Superintendent of Finance & Operations
Suspension and debarment compliance was not verified for two covered transactions. Cause: Lack of appropriate oversight resulted in required suspension and debarment checks not being performed. Effect: Grant transactions are not supported adequately, and the School is at risk of awarding contracts to vendors not eligible to participate in federal awards programs. It was determined that none of the three vendors were suspended or debarred from federal awards. Questioned Costs: None Repeat Finding from Prior Year: No. Recommendation: The School should implement procedures to document that all contractors under covered transactions that are performing services for the grant are not suspended or debarred.
Show full finding ▾Hide full finding ▴U.S. Department of Education Passed-through the Commonwealth of Massachusetts’ Department of Elementary and Secondary Education Special Education Cluster (IDEA) – ALN 84.027 & 84.173 COVID-19 – Special Education Cluster (IDEA) – ALN 84.027X & 84.173X Significant Deficiency in Internal Controls Over Compliance Criteria: Per 2 CFR section 200.214, non-federal entities are prohibited from contracting with or making subawards under covered transactions to parties that are suspended or debarred. Condition: Suspension and debarment compliance was not verified for two covered transactions. Cause: Lack of appropriate oversight resulted in required suspension and debarment checks not being performed. Effect: Grant transactions are not supported adequately, and the School is at risk of awarding contracts to vendors not eligible to participate in federal awards programs. It was determined that none of the three vendors were suspended or debarred from federal awards. Questioned Costs: None Repeat Finding from Prior Year: No. Recommendation: The School should implement procedures to document that all contractors under covered transactions that are performing services for the grant are not suspended or debarred.
Condition: Suspension and debarment compliance was not verified for two covered transactions. Corrective Action Planned: Management was unaware of the Federal procurement process requiring suspension and debarment verification of vendors. Since becoming aware management has verified the good standing of both vendors in question. Management has updated its internal financial operating procedures to ensure future compliance with procurement procedures on all applicable contracts for goods and services. Anticipated Completion Date: Completed Contact: Stephen Marshall, Assistant Superintendent of Finance & Operations
Semi-annual time and effort certifications were not maintained for a grant employee whose salaries and wages were not supported by detailed time records. Cause: Turnover in the school payroll position caused the certifications to be missed during the year. Effect: The School is not in compliance with applicable cost principles related to salaries and wages. Questioned Costs: $35,350.88 Repeat Finding from Prior Year: No. Recommendation: The School should implement procedures to obtain time and effort certifications from grant employees whose wages are not supported with detailed time records. Views of Responsible Official: Management agrees with the finding.
Show full finding ▾Hide full finding ▴U.S. Department of Education Passed-through the Commonwealth of Massachusetts’ Department of Elementary and Secondary Education Special Education Cluster (IDEA) – ALN 84.027 & 84.173 COVID-19 – Special Education Cluster (IDEA) – ALN 84.027X & 84.173X Criteria: Per 2 CFR 200.430(i) of the Uniform Guidance, charges to federal awards for salaries and wages must be based on records that accurately reflect the work performed. Semi-annual or monthly time and effort certifications are to be utilized if the non-federal entity’s records do not meet the related standards described in the Uniform Guidance. Condition: Semi-annual time and effort certifications were not maintained for a grant employee whose salaries and wages were not supported by detailed time records. Cause: Turnover in the school payroll position caused the certifications to be missed during the year. Effect: The School is not in compliance with applicable cost principles related to salaries and wages. Questioned Costs: $35,350.88 Repeat Finding from Prior Year: No. Recommendation: The School should implement procedures to obtain time and effort certifications from grant employees whose wages are not supported with detailed time records. Views of Responsible Official: Management agrees with the finding.
Condition: Semi-annual time and effort certifications were not maintained for a grant employee whose salaries and wages were not supported by detailed time records. Corrective Action Planned: Management is aware of the missing time and effort certifications for the single grant employee. This error was in part due to the transition of both the Payroll Coordinator and Budget Analyst positions within Canton Public Schools. Controls have been put in place to ensure all time and effort certifications are completed and submitted to the business office in a timely manner. Anticipated Completion Date: Completed Contact: Stephen Marshall, Assistant Superintendent of Finance & Operations
FAC accepted this audit on January 17, 2023 — management decision was due July 17, 2023.
FAC accepted this audit on April 3, 2022 — management decision was due October 3, 2022.
FAC accepted this audit on March 8, 2021 — management decision was due September 8, 2021.
FAC accepted this audit on March 17, 2020 — management decision was due September 17, 2020.
Tuition invoices were charged to the grant with service dates prior to the award approval date by the pass-through agency. Cause: The grant award date was later than in past years due to changes in the application process. Tuition invoices journaled into the grant fund were not compared against the award date. Effect: The Town expended funds outside of the period of performance which resulted in questioned costs. Questioned Costs: $142,315.29 of identified 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: Tuition invoices were charged to the grant with service dates prior to the award approval date by the pass-through agency. Cause: The grant award date was later than in past years due to changes in the application process. Tuition invoices journaled into the grant fund were not compared against the award date. Effect: The Town expended funds outside of the period of performance which resulted in questioned costs. Questioned Costs: $142,315.29 of identified 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.
Condition: Tuition invoices were charged to the grant with service dates prior to the award approval date by the pass-through agency. Corrective Action Planned: The Distict has reviewed all invoices that have been charged to date to the FY20 grant to ensure the correct performance period and will continue to do so for the remainder of the year. Anticipated Completion Date: Fiscal year 2020 Contact: Barry S. Nectow, School Business Administrator
FAC accepted this audit on January 3, 2019 — management decision was due July 3, 2019.
FAC accepted this audit on March 18, 2018 — management decision was due September 18, 2018.
FAC accepted this audit on March 26, 2017 — management decision was due September 26, 2017.
GSA_MIGRATION
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GSA_MIGRATION
2015-001
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