EIN: 046001133
UEI: RZB4GR926MY5
Audited by: CBIZ CPAs P.C.
Oversight agency: 84 [Department of Education]
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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 November 9, 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 May 9, 2026 (113 days ago).
What is a management decision? →FAC accepted this audit on July 8, 2024 — management decision was due January 8, 2025.
FAC accepted this audit on March 30, 2023 — management decision was due September 30, 2023.
FAC accepted this audit on August 31, 2022 — management decision was due March 3, 2023.
Federal Program(s) Information See Schedule of Findings and Questioned Costs for table Type of Finding Internal Control over Compliance - Significant Deficiency Criteria or Specific Requirement An effective system of internal controls requires grant recipients to have policies and procedures that provide reasonable assurance that reports are supported by underlying accounting records, and are fairly presented in accordance with program requirements for reporting of Federal awards, including the proper recording of adjusting entries made to the general ledger. Condition and Context Education related expenses charged to the grants noted above were all made via journal entry. During our review of these journal entries it was noted that in some cases purchase orders were moved rather than actual expenditures and some individual invoices were charged to multiple grants. Cause Support for education related journal entries was not properly reviewed prior to entries being posted to the general ledger. Effect Federal and State reports may not be fairly presented in accordance with program requirements. There are no questioned costs reported as the School was able to provide supporting documentation of eligible costs for all grants. Recommendation We recommend that costs be directly charged to grants when possible. If journal entries are made they should be supported by actual invoices paid and be reviewed prior to posting. 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.
Show full finding ▾Hide full finding ▴Federal Program(s) Information See Schedule of Findings and Questioned Costs for table Type of Finding Internal Control over Compliance - Significant Deficiency Criteria or Specific Requirement An effective system of internal controls requires grant recipients to have policies and procedures that provide reasonable assurance that reports are supported by underlying accounting records, and are fairly presented in accordance with program requirements for reporting of Federal awards, including the proper recording of adjusting entries made to the general ledger. Condition and Context Education related expenses charged to the grants noted above were all made via journal entry. During our review of these journal entries it was noted that in some cases purchase orders were moved rather than actual expenditures and some individual invoices were charged to multiple grants. Cause Support for education related journal entries was not properly reviewed prior to entries being posted to the general ledger. Effect Federal and State reports may not be fairly presented in accordance with program requirements. There are no questioned costs reported as the School was able to provide supporting documentation of eligible costs for all grants. Recommendation We recommend that costs be directly charged to grants when possible. If journal entries are made they should be supported by actual invoices paid and be reviewed prior to posting. 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.
Audit Finding Reference: 2021-001 (Improve Controls over Journal Entries) Planned Corrective Action: I have reviewed the audit findings from the FY21 Single Audit with the School Department regarding the Schedule of Expenditures for Federal Awards. In 2021-001 Section III it was noted that there were significant deficiencies in the internal controls system. Going forward, I will monitor journal entries to ensure that costs supported by actual invoices, rather than purchase order totals, are used to move expenditures. I will also ensure that costs will not be charged to more than one fund or grant, by using proper accounting procedures. Contact Persons Victor Garofalo, Assistant Town Manager, Finance Director ? Town of Dracut Stephanie Fields, Director of Finance and Operations ? Dracut Public Schools
FAC accepted this audit on March 28, 2021 — management decision was due September 28, 2021.
FAC accepted this audit on March 17, 2020 — management decision was due September 17, 2020.
FAC accepted this audit on March 28, 2019 — management decision was due September 28, 2019.
FAC accepted this audit on March 28, 2018 — management decision was due September 28, 2018.
GSA_MIGRATION
Show full finding ▾Hide full finding ▴FAC accepted this audit on March 16, 2017 — management decision was due September 16, 2017.
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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