EIN: 046001236
UEI: MGCCXKCQ7B86
Audited by: ROSELLI, CLARK AND ASSOCIATES
Oversight agency: 20 [Department of Transportation]
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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 March 16, 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 16, 2026 (17 days from today).
What is a management decision? →Costs were charged to the grants for invoices with service dates prior to the start of the grant period and payroll and related benefits earned prior to the start of the grant period. Cause: Two grants were approved approximately three weeks after the start of the school year. Effect: The School expended funds outside of the period of performance which resulted in questioned costs. Questioned Costs: $26,586 Repeat Finding from Prior Year: Yes; finding 2024-003 Recommendation: The School should implement procedures to properly monitor award performance dates to ensure that goods and services charged to federal grants are within the period of performance for each award. Views of Responsible Official: Management agrees with the finding.
Show full finding ▾Hide full finding ▴2025-001 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 Criteria: Per 2 CFR section 200.309 grant funds may only be obligated upon the date of approval by the awarding agency through the end of the grant period. Condition: Costs were charged to the grants for invoices with service dates prior to the start of the grant period and payroll and related benefits earned prior to the start of the grant period. Cause: Two grants were approved approximately three weeks after the start of the school year. Effect: The School expended funds outside of the period of performance which resulted in questioned costs. Questioned Costs: $26,586 Repeat Finding from Prior Year: Yes; finding 2024-003 Recommendation: The School should implement procedures to properly monitor award performance dates to ensure that goods and services charged to federal grants are within the period of performance for each award. Views of Responsible Official: Management agrees with the finding.
Condition: Costs were charged to the grants for invoices with service dates prior to the start of the grant period and payroll and related benefits earned prior to the start of the grant period. Corrective Action Planned: We had budgeted the full cost of one teacher and four teaching assistances in the IDEA 240 grant for 2025. The approval process for the grant took longer than expected, our intent was always to comply, but we do realize we should have waited for the approval to be in place prior to charging the costs of these employees to the grant. In the future we will wait for the approval process to be complete and will then charge the employees there. Anticipated Completion Date: Completed Contact: Martin Anguelov, Chief Financial Officer for Nantucket Public Schools and Deb Gately, Director of Special Education for Nantucket Public Schools
2024-003
FAC accepted this audit on March 25, 2025 — management decision was due September 25, 2025.
Four vendors were awarded a contract without a competitive 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: $168,653 Repeat Finding from Prior Year: No. Recommendation: The School should implement procedures to perform competitive 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 ▴2024-001 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 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: Four vendors were awarded a contract without a competitive 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: $168,653 Repeat Finding from Prior Year: No. Recommendation: The School should implement procedures to perform competitive procurement procedures on all applicable contracts for goods and services. Views of Responsible Official: Management agrees with the finding.
Condition: Four vendors were awarded a contract without a competitive procurement process. Corrective Action Planned: We acknowledge the finding and will ensure to attempt to secure three quotes for such services going forward. It is extremely difficult, however, as operating on Nantucket presents unique challenges. We will ensure going forward to obtain quotes for every professional services contract we apply to federal grants and will follow the federal office guidelines closely going forward. Anticipated Completion Date: July 1, 2025 Contact: Martin Anguelov, Chief Financial Officer for Nantucket Public Schools and Deb Gately, Director of Special Education for Nantucket Public Schools
Time and effort certifications were not maintained for grant employees. Cause: The School was not aware of the applicable time and effort requirements. Effect: The School is not in compliance with applicable cost principles related to salaries and wages. Questioned Costs: $297,656 Repeat Finding from Prior Year: No. Recommendation: The School should implement procedures to maintain time and effort certifications for all grant employees. Views of Responsible Official: Management agrees with the finding.
Show full finding ▾Hide full finding ▴2024-002 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 Compliance Finding and Material Weakness in Internal Controls Over Compliance 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: Time and effort certifications were not maintained for grant employees. Cause: The School was not aware of the applicable time and effort requirements. Effect: The School is not in compliance with applicable cost principles related to salaries and wages. Questioned Costs: $297,656 Repeat Finding from Prior Year: No. Recommendation: The School should implement procedures to maintain time and effort certifications for all grant employees. Views of Responsible Official: Management agrees with the finding.
Condition: Time and effort certifications were not maintained for grant employees. Corrective Action Planned: We will utilize the template provided by the auditors to ensure time and effort certifications are maintained going forward. Anticipated Completion Date: July 1, 2025 Contact: Martin Anguelov, Chief Financial Officer for Nantucket Public Schools and Deb Gately, Director of Special Education for Nantucket Public Schools
Costs were charged to the grants for payroll and related benefits earned prior to the start of the grant period. Cause: Three grants were approved approximately sixty to ninety days after the start of the school year. Effect: The School expended funds outside of the period of performance which resulted in questioned costs. Questioned Costs: $26,586 Repeat Finding from Prior Year: No. Recommendation: The School should implement procedures to properly monitor award performance dates to ensure that goods and services charged to federal grants are within the period of performance for each award. Views of Responsible Official: Management agrees with the finding.
Show full finding ▾Hide full finding ▴2024-003 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 Criteria: Per 2 CFR section 200.309 grant funds may only be obligated upon the date of approval by the awarding agency through the end of the grant period. Condition: Costs were charged to the grants for payroll and related benefits earned prior to the start of the grant period. Cause: Three grants were approved approximately sixty to ninety days after the start of the school year. Effect: The School expended funds outside of the period of performance which resulted in questioned costs. Questioned Costs: $26,586 Repeat Finding from Prior Year: No. Recommendation: The School should implement procedures to properly monitor award performance dates to ensure that goods and services charged to federal grants are within the period of performance for each award. Views of Responsible Official: Management agrees with the finding.
Condition: Costs were charged to the grants for payroll and related benefits earned prior to the start of the grant period. Corrective Action Planned: We had budgeted the full cost of one teacher and four teaching assistances in the IDEA 240 grant for 2024. The approval process for the grant took longer than expected, our intent was always to comply, but we do realize we should have waited for the approval to be in place prior to charging the costs of these employees to the grant. In the future we will wait for the approval process to be complete and will then charge the employees there. Anticipated Completion Date: July 1, 2025 Contact: Martin Anguelov, Chief Financial Officer for Nantucket Public Schools and Deb Gately, Director of Special Education for Nantucket Public Schools
FAC accepted this audit on March 29, 2024 — management decision was due September 29, 2024.
FAC accepted this audit on March 27, 2023 — management decision was due September 27, 2023.
FAC accepted this audit on July 14, 2022 — management decision was due January 14, 2023.
FAC accepted this audit on March 30, 2021 — management decision was due September 30, 2021.
FAC accepted this audit on March 23, 2020 — management decision was due September 23, 2020.
FAC accepted this audit on March 25, 2019 — management decision was due September 25, 2019.
FAC accepted this audit on February 19, 2018 — management decision was due August 19, 2018.
GSA_MIGRATION
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GSA_MIGRATION
FAC accepted this audit on March 29, 2017 — management decision was due September 29, 2017.
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