EIN: 046001352
UEI: W419GA61K238
Data as of August 27, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on March 24, 2022. 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 24, 2022 (1433 days ago).
What is a management decision? →2021-001 Maintain Adequate Time and Effort Documentation ? Special Education Cluster Federal Agency: U.S. Department of Education Cluster/Program: Special Education Cluster Award Name: Special Education Grants to States AL Number(s): 84.027/84.173 Award Year: 2021 Compliance Requirement: Allowable Costs/Cost Principles Type of Finding Compliance Internal Control over Compliance - Significant Deficiency Criteria or Specific Requirement Federal grant recipients are required to maintain Federally compliant documentation to support time and effort of employees working solely or partially on Federal grants. These records must be maintained in accordance with Federal cost principles (Uniform Guidance), and must, in some documented fashion, provide evidence that the time charged to Federal programs represents the time actually spent on that grant function by the employee. For employees who work partially on grant activities, time logs can be prepared and must be signed by either the employee or a supervisor knowledgeable of the work performed by the employee. For employees who work solely on grant activities, semi-annual certifications can be prepared and also must be signed by either the employee or a supervisor knowledgeable of the work performed by the employee. Condition and Context During our testing of time and effort documentation we found that semi-annual certifications were not completed for employees who worked solely on grant activities during the fiscal year. Cause The Town has not established adequate procedures to ensure compliance with the provisions of applicable Federal cost principles. Effect There are no questioned costs associated with this finding as we could determine through other testing that the costs appear allowable. Recommendation We recommend the Town amend their processes and documentation to comply with time and effort requirements in accordance with applicable Federal guidelines. Views of Responsible Official and Planned Corrective Action Management?s views and corrective action plan is included in a separate corrective action plan report.
Show full finding ▾Hide full finding ▴2021-001 Maintain Adequate Time and Effort Documentation ? Special Education Cluster Federal Agency: U.S. Department of Education Cluster/Program: Special Education Cluster Award Name: Special Education Grants to States AL Number(s): 84.027/84.173 Award Year: 2021 Compliance Requirement: Allowable Costs/Cost Principles Type of Finding Compliance Internal Control over Compliance - Significant Deficiency Criteria or Specific Requirement Federal grant recipients are required to maintain Federally compliant documentation to support time and effort of employees working solely or partially on Federal grants. These records must be maintained in accordance with Federal cost principles (Uniform Guidance), and must, in some documented fashion, provide evidence that the time charged to Federal programs represents the time actually spent on that grant function by the employee. For employees who work partially on grant activities, time logs can be prepared and must be signed by either the employee or a supervisor knowledgeable of the work performed by the employee. For employees who work solely on grant activities, semi-annual certifications can be prepared and also must be signed by either the employee or a supervisor knowledgeable of the work performed by the employee. Condition and Context During our testing of time and effort documentation we found that semi-annual certifications were not completed for employees who worked solely on grant activities during the fiscal year. Cause The Town has not established adequate procedures to ensure compliance with the provisions of applicable Federal cost principles. Effect There are no questioned costs associated with this finding as we could determine through other testing that the costs appear allowable. Recommendation We recommend the Town amend their processes and documentation to comply with time and effort requirements in accordance with applicable Federal guidelines. Views of Responsible Official and Planned Corrective Action Management?s views and corrective action plan is included in a separate corrective action plan report.
Audit Finding Reference 2021-001 Maintain Adequate Time and Effort Documentation ? Special Education Cluster Planned Corrective Action On a bi-annual basis, all employees must sign off on the ?Semi Annual Certification'' form attached to verify the correct allocation of their charged time has been spent on Special Education 240 grant related activities. We have resumed in-person classes and have assigned the responsibility of sending and collecting this information to an internal grants staff member. Signed forms will be filed and stored digitally in the West Springfield School Department. Name of Contact Person and Completion Date: Kim Hunter, Business Manager, 413-263-3297 All action items described in the ?Planned Corrective Action? section have been implemented.
FAC accepted this audit on May 13, 2021 — management decision was due November 13, 2021.
2020-001 Maintain Adequate Time and Effort Documentation Federal Agency: U.S. Department of Housing and Urban Development Cluster/Program: Community Development Block Grant/Small Cities Grant CFDA Number(s): 14.228 Award Year: 2018 Compliance Requirement: Allowable Costs/Cost Principles Type of Finding Compliance Internal Control over Compliance - Significant Deficiency Criteria or Specific Requirement Federal grant recipients are required to maintain Federally compliant documentation to support time and effort of employees working solely or partially on Federal grants. These records must be maintained in accordance with Federal cost principles (Uniform Guidance), and must, in some documented fashion, provide evidence that the time charged to Federal programs represents the time actually spent on that grant function by the employee. For employees who work partially on grant activities, time logs can be prepared and must be signed by either the employee or a supervisor knowledgeable of the work performed by the employee. For employees who work solely on grant activities, semi-annual certifications can be prepared and also must be signed by either the employee or a supervisor knowledgeable of the work performed by the employee. Condition and Context During our testing of time and effort documentation we found that semi-annual certifications were not completed for an employee who worked solely on grant activities during the fiscal year. Cause The Town has not established adequate procedures to ensure compliance with the provisions of applicable Federal cost principles. Effect There are no questioned costs associated with this finding as we could determine through other testing that the costs appear allowable. Recommendation We recommend the Town amend their processes and documentation to comply with time and effort requirements in accordance with applicable Federal guidelines. Views of Responsible Official and Planned Corrective Action Management?s views and corrective action plan is included in the separate Corrective Action Plan.
Show full finding ▾Hide full finding ▴2020-001 Maintain Adequate Time and Effort Documentation Federal Agency: U.S. Department of Housing and Urban Development Cluster/Program: Community Development Block Grant/Small Cities Grant CFDA Number(s): 14.228 Award Year: 2018 Compliance Requirement: Allowable Costs/Cost Principles Type of Finding Compliance Internal Control over Compliance - Significant Deficiency Criteria or Specific Requirement Federal grant recipients are required to maintain Federally compliant documentation to support time and effort of employees working solely or partially on Federal grants. These records must be maintained in accordance with Federal cost principles (Uniform Guidance), and must, in some documented fashion, provide evidence that the time charged to Federal programs represents the time actually spent on that grant function by the employee. For employees who work partially on grant activities, time logs can be prepared and must be signed by either the employee or a supervisor knowledgeable of the work performed by the employee. For employees who work solely on grant activities, semi-annual certifications can be prepared and also must be signed by either the employee or a supervisor knowledgeable of the work performed by the employee. Condition and Context During our testing of time and effort documentation we found that semi-annual certifications were not completed for an employee who worked solely on grant activities during the fiscal year. Cause The Town has not established adequate procedures to ensure compliance with the provisions of applicable Federal cost principles. Effect There are no questioned costs associated with this finding as we could determine through other testing that the costs appear allowable. Recommendation We recommend the Town amend their processes and documentation to comply with time and effort requirements in accordance with applicable Federal guidelines. Views of Responsible Official and Planned Corrective Action Management?s views and corrective action plan is included in the separate Corrective Action Plan.
Audit Finding Reference 2020-001 Maintain Adequate Time and Effort Documentation Planned Corrective Action On a bi-annual basis, all employees must sign off on the ?Periodic Certification of Salary Sources'' form below to verify the correct allocation of their charged time has been spent on Community Development Block Grant related activities. Automatic recurring calendar events have been created to ensure the process is completed. The signed forms will be filed and stored in the Office of Community Development. Name of Contact Person and Completion Date: Stephanie Welch, Community Development Director, 413-427-8937 All action items described in the ?Planned Corrective Action? section have been implemented.
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