EIN: 046001205
UEI: RNA9R2WQ9J41
Audited by: Marcum LLP
Oversight agency: 84 [Department of Education]
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Data as of September 2, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on September 5, 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 March 5, 2025 (547 days ago).
What is a management decision? →Maintain Adequate Support for All Costs Charged to GrantsFederal Agency: U.S. Department of Education Cluster/Program: Title I Grants to Local Education Agencies Assistance Listing Number(s): 84.010 Award Year: 2020 Compliance Requirement: Allowable Costs/Cost Principles Criteria The Town is required to maintain documentation to support costs charged to the grant in accordance with the prescribed guidelines of the Uniform Guidance. Grantees must provide reasonable assurance that federal awards are expended only for allowable activities and that the costs of goods and services charged to federal awards are allowable and in accordance with the applicable cost principles. Management of the Town 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 During our testing of costs charged to the grant, we found that the Town could not provide support for three journal entries reclassing costs into the grant totaling $48,560. Cause The Town has not established adequate procedures to ensure compliance with the provisions of applicable Federal cost principles. Effect Due to the issues noted above, known questioned costs are reported totaling $48,560. Recommendation We recommend the Town amend their processes and documentation to ensure that adequate supporting documentation is maintained for all costs charged to grants in accordance with the prescribed guidelines of the Uniform Guidance. View of Responsible Official and Planned Corrective Action Management agrees with the finding. See accompanying corrective action plan.
Show full finding ▾Hide full finding ▴Maintain Adequate Support for All Costs Charged to GrantsFederal Agency: U.S. Department of Education Cluster/Program: Title I Grants to Local Education Agencies Assistance Listing Number(s): 84.010 Award Year: 2020 Compliance Requirement: Allowable Costs/Cost Principles Criteria The Town is required to maintain documentation to support costs charged to the grant in accordance with the prescribed guidelines of the Uniform Guidance. Grantees must provide reasonable assurance that federal awards are expended only for allowable activities and that the costs of goods and services charged to federal awards are allowable and in accordance with the applicable cost principles. Management of the Town 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 During our testing of costs charged to the grant, we found that the Town could not provide support for three journal entries reclassing costs into the grant totaling $48,560. Cause The Town has not established adequate procedures to ensure compliance with the provisions of applicable Federal cost principles. Effect Due to the issues noted above, known questioned costs are reported totaling $48,560. Recommendation We recommend the Town amend their processes and documentation to ensure that adequate supporting documentation is maintained for all costs charged to grants in accordance with the prescribed guidelines of the Uniform Guidance. View of Responsible Official and Planned Corrective Action Management agrees with the finding. See accompanying corrective action plan.
Issue Description: The Town was monitoring capital project activity within a single fund that included both federal and state funding sources. There was insufficient tracking of the federal and state cost breakdown for the project in fiscal year 2020. As a result, $176,987 in qualifying expenditures were initially omitted from the Town’s fiscal year 2020 SEFA, leading to an understatement of the SEFA. Planned Corrective Action: The Town will implement sufficient procedures and controls to ensure that the SEFA is both complete and accurate. The control methods will include reconciling federal expenditures with the appropriate supporting documentation. Audit Finding Reference: 2020-002 Issue Description: Support documentation for three journal entries reclassing costs into the grant totaling $48,560 was not available. Planned Corrective Action: The Town will ensure that all costs charged to grants are supported by adequate documentation in accordance with the Uniform Guidance.
FAC accepted this audit on October 13, 2021 — management decision was due April 13, 2022.
Maintain Adequate Support for All Costs Charged to GrantsFederal Agency: U.S. Department of Education Cluster/Program: Title I Grants to Local Education Agencies Assistance Listing Number(s): 84.010 Award Year: 2020 Compliance Requirement: Allowable Costs/Cost Principles Criteria The Town is required to maintain documentation to support costs charged to the grant in accordance with the prescribed guidelines of the Uniform Guidance. Grantees must provide reasonable assurance that federal awards are expended only for allowable activities and that the costs of goods and services charged to federal awards are allowable and in accordance with the applicable cost principles. Management of the Town 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 During our testing of costs charged to the grant, we found that the Town could not provide support for three journal entries reclassing costs into the grant totaling $48,560. Cause The Town has not established adequate procedures to ensure compliance with the provisions of applicable Federal cost principles. Effect Due to the issues noted above, known questioned costs are reported totaling $48,560. Recommendation We recommend the Town amend their processes and documentation to ensure that adequate supporting documentation is maintained for all costs charged to grants in accordance with the prescribed guidelines of the Uniform Guidance. View of Responsible Official and Planned Corrective Action Management agrees with the finding. See accompanying corrective action plan.
Show full finding ▾Hide full finding ▴Maintain Adequate Support for All Costs Charged to GrantsFederal Agency: U.S. Department of Education Cluster/Program: Title I Grants to Local Education Agencies Assistance Listing Number(s): 84.010 Award Year: 2020 Compliance Requirement: Allowable Costs/Cost Principles Criteria The Town is required to maintain documentation to support costs charged to the grant in accordance with the prescribed guidelines of the Uniform Guidance. Grantees must provide reasonable assurance that federal awards are expended only for allowable activities and that the costs of goods and services charged to federal awards are allowable and in accordance with the applicable cost principles. Management of the Town 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 During our testing of costs charged to the grant, we found that the Town could not provide support for three journal entries reclassing costs into the grant totaling $48,560. Cause The Town has not established adequate procedures to ensure compliance with the provisions of applicable Federal cost principles. Effect Due to the issues noted above, known questioned costs are reported totaling $48,560. Recommendation We recommend the Town amend their processes and documentation to ensure that adequate supporting documentation is maintained for all costs charged to grants in accordance with the prescribed guidelines of the Uniform Guidance. View of Responsible Official and Planned Corrective Action Management agrees with the finding. See accompanying corrective action plan.
Issue Description: The Town was monitoring capital project activity within a single fund that included both federal and state funding sources. There was insufficient tracking of the federal and state cost breakdown for the project in fiscal year 2020. As a result, $176,987 in qualifying expenditures were initially omitted from the Town’s fiscal year 2020 SEFA, leading to an understatement of the SEFA. Planned Corrective Action: The Town will implement sufficient procedures and controls to ensure that the SEFA is both complete and accurate. The control methods will include reconciling federal expenditures with the appropriate supporting documentation. Audit Finding Reference: 2020-002 Issue Description: Support documentation for three journal entries reclassing costs into the grant totaling $48,560 was not available. Planned Corrective Action: The Town will ensure that all costs charged to grants are supported by adequate documentation in accordance with the Uniform Guidance.
FAC accepted this audit on March 31, 2020 — management decision was due October 1, 2020.
2019-001 Improve Internal Controls Over Allowable Costs and Period of Availability Over Federal Awards (Significant Deficiency) Federal Agency: U.S. Department of Education ? Office of Special Education and Rehabilitative Services Cluster/Program: Special Education Cluster Award Name: Special Education ? Grants to States CFDA Number(s): 84.027/84.173 Pass-through Entity: Massachusetts Department of Elementary and Secondary Education Award Year: 2019 Compliance Requirement: A/B, H Type of Finding Compliance Internal Control over Compliance - Significant Deficiency Criteria or Specific Requirement Grantees must provide reasonable assurance that Federal awards are expended only for allowable activities and that the costs of goods and services charged to Federal awards are in accordance with the applicable cost principles. Management of the Town 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. Condition and Context During our testing of expenses charged to the Federal Special Education (IDEA) grant, we found several examples where special education tuition costs for July and August 2018 were either moved from the general fund or from the 2018 IDEA grant into the 2019 IDEA special education grant. These tuition costs were for services that occurred prior to the start of the 2019 IDEA grants period of availability and, in accordance with Federal cost principles, they are therefore not allowable or eligible to be charged to that grant. Cause The Town has not established adequate procedures to assure expenses charged to the grant were within the period of availability. Effect Due to inadequate procedures and lack of appropriate oversight over expenses transferred into the 2019 IDEA grant, known questioned costs are reported equal to the reclassified July and August tuition charges of $85,213. Recommendation We recommend: ? The Town develop a process to have the appropriate grant manager review any journal entry affecting grant expenses to ensure they are appropriate and fall within the grant's period of availability. ? The Business Manager should distribute monthly budget vs. actual reports to all grant managers so they can be reconciled to grant records thereby identifying errors in a timely way. ? The School Department should develop a process to provide school-related balances that have been reconciled to grant records to the Town Accountant on a monthly basis.
Show full finding ▾Hide full finding ▴2019-001 Improve Internal Controls Over Allowable Costs and Period of Availability Over Federal Awards (Significant Deficiency) Federal Agency: U.S. Department of Education ? Office of Special Education and Rehabilitative Services Cluster/Program: Special Education Cluster Award Name: Special Education ? Grants to States CFDA Number(s): 84.027/84.173 Pass-through Entity: Massachusetts Department of Elementary and Secondary Education Award Year: 2019 Compliance Requirement: A/B, H Type of Finding Compliance Internal Control over Compliance - Significant Deficiency Criteria or Specific Requirement Grantees must provide reasonable assurance that Federal awards are expended only for allowable activities and that the costs of goods and services charged to Federal awards are in accordance with the applicable cost principles. Management of the Town 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. Condition and Context During our testing of expenses charged to the Federal Special Education (IDEA) grant, we found several examples where special education tuition costs for July and August 2018 were either moved from the general fund or from the 2018 IDEA grant into the 2019 IDEA special education grant. These tuition costs were for services that occurred prior to the start of the 2019 IDEA grants period of availability and, in accordance with Federal cost principles, they are therefore not allowable or eligible to be charged to that grant. Cause The Town has not established adequate procedures to assure expenses charged to the grant were within the period of availability. Effect Due to inadequate procedures and lack of appropriate oversight over expenses transferred into the 2019 IDEA grant, known questioned costs are reported equal to the reclassified July and August tuition charges of $85,213. Recommendation We recommend: ? The Town develop a process to have the appropriate grant manager review any journal entry affecting grant expenses to ensure they are appropriate and fall within the grant's period of availability. ? The Business Manager should distribute monthly budget vs. actual reports to all grant managers so they can be reconciled to grant records thereby identifying errors in a timely way. ? The School Department should develop a process to provide school-related balances that have been reconciled to grant records to the Town Accountant on a monthly basis.
Corrective Action Plan for Audit Finding 2019-001 Planned Corrective Action: The expenses of concern were for summer school tuitions. It was found that when purchase orders for tuitions were transferred from the general fund to the grant (after the grant was approved), some of the accompanying expenses in these purchase orders were for summer school (before the grant period began.) The school district proposes to prepare separate Springfield Education tuition purchase orders for summer school and for the regular school year. This way, we can be sure when the purchase order is transferred to the grant from the general fund, there will be no summer school tuitions included. The transfer of these purchase orders will be reviewed by the Special Education Director to ensure the expense transferred are compliant with grant guidelines. In addition, monthly reports showing actual expenses vs. budget amounts will be prepared and shared with grant managers to ensure all expenses comply with the grant guidelines. Name of Contact Person: Chris Desjardins, Business Manager business@lps.org 413-575-1768 Completion Date: The corrective action for this audit finding will be complete and implemented by April 15, 2020.
FAC accepted this audit on August 12, 2019 — management decision was due February 12, 2020.
FAC accepted this audit on June 27, 2018 — management decision was due December 27, 2018.
GSA_MIGRATION
Show full finding ▾Hide full finding ▴FAC accepted this audit on July 18, 2017 — management decision was due January 18, 2018.
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