EIN: 046001317
UEI: FNQDDWKX4KX9
Data as of August 23, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on April 27, 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 October 27, 2026 (65 days from today).
What is a management decision? →The Town lacked documentation supporting compliance with federal procurement requirements. Questioned Costs: None Context: 2 of the 4 contracts tested did not contain the history of the procurement transaction to support it was in compliance with federal procurement requirements Cause: The Town did not maintain supporting documentation to support procurement compliance. Effect: Federal procurement requirements were not met. Recommendation: We recommend the Town implement controls that ensure adherence to the procurement requirements of the Uniform Guidance for expenditures being charged to federal programs.
Show full finding ▾Hide full finding ▴Federal Agency: U.S. Department of the Treasury Federal Program: Coronavirus State and Local Recovery Funds Assistance Listing Numbers: 21.027 Type of Finding: • Significant Deficiency in Internal Control Over Compliance • Other Matters Compliance Requirement: Procurement Criteria or specific requirement: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award requires compliance with the provisions of procurement. The Town should have internal controls designed to ensure compliance with those provisions. Condition: The Town lacked documentation supporting compliance with federal procurement requirements. Questioned Costs: None Context: 2 of the 4 contracts tested did not contain the history of the procurement transaction to support it was in compliance with federal procurement requirements Cause: The Town did not maintain supporting documentation to support procurement compliance. Effect: Federal procurement requirements were not met. Recommendation: We recommend the Town implement controls that ensure adherence to the procurement requirements of the Uniform Guidance for expenditures being charged to federal programs.
With new department heads and Town Manager for FY2026 the town will implement procedures to verify and maintain proper documentation for all procurement projects.
The Town was unable to provide documentation that they verified prior to start of contract that the vendors were not suspended or debarred. Questioned Costs: None Context: 2 of the 2 vendors tested did not contain the evidence that the Town verified the vendors were not suspended or debarred. Cause: The Town did not maintain supporting documentation to support suspension and debarment compliance. Effect: Noncompliance with federal suspension, and debarment compliance requirements. Recommendation: We recommend the Town implement controls that ensure adherence to the suspension and debarment requirements of the Uniform Guidance. Views of responsible officials: There is no disagreement with the audit finding.
Show full finding ▾Hide full finding ▴Federal Agency: U.S. Department of the Treasury Federal Program: Coronavirus State and Local Recovery Funds Assistance Listing Numbers: 21.027 Type of Finding: • Significant Deficiency in Internal Control Over Compliance Compliance Requirement: Suspension & Debarment Criteria or specific requirement: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award requires compliance with the provisions of suspension, and debarment. The Town should have internal controls designed to ensure compliance with those provisions. Condition: The Town was unable to provide documentation that they verified prior to start of contract that the vendors were not suspended or debarred. Questioned Costs: None Context: 2 of the 2 vendors tested did not contain the evidence that the Town verified the vendors were not suspended or debarred. Cause: The Town did not maintain supporting documentation to support suspension and debarment compliance. Effect: Noncompliance with federal suspension, and debarment compliance requirements. Recommendation: We recommend the Town implement controls that ensure adherence to the suspension and debarment requirements of the Uniform Guidance. Views of responsible officials: There is no disagreement with the audit finding.
With new department heads and Town Manager for FY2026 the town will implement procedures to verify and maintain proper documentation for all procurement projects.
FAC accepted this audit on August 13, 2024 — management decision was due February 13, 2025.
2023-001 Improve Controls Over Special Tests and Provisions Related to Verification Federal Agency: U.S. Department of Agriculture Cluster/Program: Child Nutrition Cluster Award Name: National School Lunch Program AL Number(s): 10.553/10.555 Award Year: 2023 Compliance Requirement: Special Tests and Provisions Type of Finding Compliance Internal Control over Compliance - Material Weakness Criteria or Specific Requirement By November 15 of each school year, the local education agency (LEA) must verify the current free and reduced-price eligibility of households selected from a sample of applications that it has approved for free and reduced-price meals, unless the LEA is otherwise exempt from the verification requirement. The verification sample size is based on the total number of approved applications on file on October 1st. Management 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 and Context The Town failed to complete the required verification process for the 2023 school year. Cause A lack of understanding of the verification requirements and insufficient oversight by the program management. Effect or Potential Effect The failure to complete the required verification process could result in ineligible participants receiving benefits, thereby potentially affecting the integrity of the National School Lunch Program and leading to the misuse of federal funds. No questioned costs were reported as it is not quantifiable. Recommendation The Town should establish and enforce policies and procedures to ensure that the annual verification process is completed in accordance with USDA requirements. This should include appropriate training for responsible personnel and regular monitoring to ensure compliance. Views of Responsible Official Management agrees with the finding. Planned Corrective Action Management’s corrective action plan is included at the end of this report after the Schedule of Prior Year Findings.
Show full finding ▾Hide full finding ▴2023-001 Improve Controls Over Special Tests and Provisions Related to Verification Federal Agency: U.S. Department of Agriculture Cluster/Program: Child Nutrition Cluster Award Name: National School Lunch Program AL Number(s): 10.553/10.555 Award Year: 2023 Compliance Requirement: Special Tests and Provisions Type of Finding Compliance Internal Control over Compliance - Material Weakness Criteria or Specific Requirement By November 15 of each school year, the local education agency (LEA) must verify the current free and reduced-price eligibility of households selected from a sample of applications that it has approved for free and reduced-price meals, unless the LEA is otherwise exempt from the verification requirement. The verification sample size is based on the total number of approved applications on file on October 1st. Management 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 and Context The Town failed to complete the required verification process for the 2023 school year. Cause A lack of understanding of the verification requirements and insufficient oversight by the program management. Effect or Potential Effect The failure to complete the required verification process could result in ineligible participants receiving benefits, thereby potentially affecting the integrity of the National School Lunch Program and leading to the misuse of federal funds. No questioned costs were reported as it is not quantifiable. Recommendation The Town should establish and enforce policies and procedures to ensure that the annual verification process is completed in accordance with USDA requirements. This should include appropriate training for responsible personnel and regular monitoring to ensure compliance. Views of Responsible Official Management agrees with the finding. Planned Corrective Action Management’s corrective action plan is included at the end of this report after the Schedule of Prior Year Findings.
Organization Name: Sutton Public Schools Address: 16 Putnam Hill Rd Sutton MA 01590 Issue Date: 05/20/2024 Audit Reference: 23-001 Non-Compliance Issue: verification process not completed during school year 22-23 Root Cause Analysis: This was caused by lack of knowledge due to manager change over with no overlap and managers starting date after verification completion deadline. Corrective Action(s): In planning for next school year, it has been set as a calendar reminder for October 1st to start the verification process with weekly goals set as to what needs to be done each week. As well as a reminder set for November 15th to make sure verification paperwork is submitted prior to the due date of November 17th. 1. Action Item: o Description: Set plans and calendar reminders in place to ensure the verification process is start prior to the end of September and that all is completed to be completed accurately before due date o Responsible Person/Department: Christina Poquette o Expected Completion Date:10/17/2024 Name: Christina Poquette Title: Director of Food and Nutrition Signature: Date: 5/20/2024 Acknowledgement by Responsible Parties: Name: Title: Signature: Date:5/20/2024 Organization Name: Sutton Public Schools Address: 16 Putnam Hill Rd Sutton MA 01590 Issue Date: 05/20/2024
2023-002 Improve Controls Over Eligibility of Approved Free and Reduced Price Lunch Applications Federal Agency: U.S. Department of Agriculture Cluster/Program: Child Nutrition Cluster Award Name: National School Lunch Program AL Number(s): 10.553/10.555 Award Year: 2023 Compliance Requirement: Eligibility Type of Finding Compliance Internal Control over Compliance – Significant Deficiency Criteria or Specific Requirement To qualify for a free or reduced cost meal under the School Breakfast Program and National School Lunch Program, a student’s family must submit an application to the local Food Service Program. The Food Service Program is responsible for determining if applicants are eligible for participation in the program based on income and family size standards established by the federal government. Criteria or Specific Requirement (Continued) Management 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 and Context Of the forty (40) free and reduced lunch applications tested, there was no documented review by a confirming official for one (1) application. Cause Weaknesses in the design and operation of internal controls. Effect or Potential Effect Due to the weaknesses in internal controls noted above, there is the risk that federal funds could be required to be returned, as a result of incorrect eligibility determinations. No questioned costs were reported as it is not quantifiable. Recommendation Written policies and procedures should be developed to document the eligibility determination process. These internal controls over eligibility determination should be consistently implemented, and periodically monitored for operating effectiveness, requiring a review of all eligibility determinations for accuracy by an individual other than the one that initially approves the application. Views of Responsible Official Management agrees with the finding. Planned Corrective Action Management’s corrective action plan is included at the end of this report after the Schedule of Prior Year Findings.
Show full finding ▾Hide full finding ▴2023-002 Improve Controls Over Eligibility of Approved Free and Reduced Price Lunch Applications Federal Agency: U.S. Department of Agriculture Cluster/Program: Child Nutrition Cluster Award Name: National School Lunch Program AL Number(s): 10.553/10.555 Award Year: 2023 Compliance Requirement: Eligibility Type of Finding Compliance Internal Control over Compliance – Significant Deficiency Criteria or Specific Requirement To qualify for a free or reduced cost meal under the School Breakfast Program and National School Lunch Program, a student’s family must submit an application to the local Food Service Program. The Food Service Program is responsible for determining if applicants are eligible for participation in the program based on income and family size standards established by the federal government. Criteria or Specific Requirement (Continued) Management 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 and Context Of the forty (40) free and reduced lunch applications tested, there was no documented review by a confirming official for one (1) application. Cause Weaknesses in the design and operation of internal controls. Effect or Potential Effect Due to the weaknesses in internal controls noted above, there is the risk that federal funds could be required to be returned, as a result of incorrect eligibility determinations. No questioned costs were reported as it is not quantifiable. Recommendation Written policies and procedures should be developed to document the eligibility determination process. These internal controls over eligibility determination should be consistently implemented, and periodically monitored for operating effectiveness, requiring a review of all eligibility determinations for accuracy by an individual other than the one that initially approves the application. Views of Responsible Official Management agrees with the finding. Planned Corrective Action Management’s corrective action plan is included at the end of this report after the Schedule of Prior Year Findings.
Audit Reference: 23-002 Non-Compliance Issue: lack of confirming signature on free/reduced applications. Applications must be confirmed by the confirming official listed on the Free & Reduced Price Meals Policy submitted to ESE. Root Cause Analysis: All applications were not printed and signed by confirming official. Corrective Action(s): Printing and signing all applications as they come in including online applications. 2. Action Item: o Description: Setting plans in place to make sure all applications are signed as printed or passed in and making sure that all signed applications are passed in to auditor not electronic copies. o Responsible Person/Department: Christina Poquette o Expected Completion Date: On going Name: Christina Poquette Title: Director of Food and Nutrition Signature: Date: 5/20/2024 Acknowledgement by Responsible Parties: Name: Title: Signature: Date: 5/20/2024
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