EIN: 046001378
UEI: MN6EPJUR2UH9
Data as of August 23, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on April 12, 2020. 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 12, 2020 (2141 days ago).
What is a management decision? →The City and School Department do not have on file the signed semi-annual certifications which are required for all employees who work solely on a single Federal award. Criteria: 2 CFR Part 225, Appendix B 8(h)(3) states ?where employees are expected to work solely on a single Federal award or cost objective, charges for their salaries and wages will be supported by periodic certifications that the employees worked solely on that program for the period covered by the certification. These certifications will be prepared at least semi-annually and will be signed by the employee or supervisory official having firsthand knowledge of the work performed by the employee.? Cause: Management did not obtain payroll certifications for employees as it had in the prior year. Effect or Possible Effect of the Condition: The potential exists that employees could have been charged to the Attleboro School District?s federal award who did not devote 100% of their time to Attleboro?s award program. Questioned Costs: Not applicable. Isolated Instance or Systemic Problem: This appears to be an isolated problem as the controls over this compliance requirement are in place but were not being followed. Repeat of a Finding in the Immediately Prior Audit (with Prior Year Audit Finding Number (where applicable)): No Recommendation to Prevent Future Occurrence: It is recommended that the School Department develop a system to ensure that signed certifications are obtained from all employees who worked on a single Federal award at least semi-annually.
Show full finding ▾Hide full finding ▴The City/School Department Failed to Obtain Payroll Certifications for Employees Who Work Solely for a Single Federal Program (Material Weakness) Information on the Federal Programs: United States Department of Agriculture, passed through Massachusetts Department of Elementary and Secondary Education - Child Nutrition Cluster CFDA Nos. 10.553 & 10.555; Grant ID- DOENUT; Grant Period Ending Fiscal Year End 2019 Condition: The City and School Department do not have on file the signed semi-annual certifications which are required for all employees who work solely on a single Federal award. Criteria: 2 CFR Part 225, Appendix B 8(h)(3) states ?where employees are expected to work solely on a single Federal award or cost objective, charges for their salaries and wages will be supported by periodic certifications that the employees worked solely on that program for the period covered by the certification. These certifications will be prepared at least semi-annually and will be signed by the employee or supervisory official having firsthand knowledge of the work performed by the employee.? Cause: Management did not obtain payroll certifications for employees as it had in the prior year. Effect or Possible Effect of the Condition: The potential exists that employees could have been charged to the Attleboro School District?s federal award who did not devote 100% of their time to Attleboro?s award program. Questioned Costs: Not applicable. Isolated Instance or Systemic Problem: This appears to be an isolated problem as the controls over this compliance requirement are in place but were not being followed. Repeat of a Finding in the Immediately Prior Audit (with Prior Year Audit Finding Number (where applicable)): No Recommendation to Prevent Future Occurrence: It is recommended that the School Department develop a system to ensure that signed certifications are obtained from all employees who worked on a single Federal award at least semi-annually.
The City/School Department Failed to Obtain Payroll Certifications for Employees Who Work Solely for a Single Federal Program Name of Contact Person: Marc Furtado, Business Manager Corrective Action Plan: While certifications were performed quite regularly in the past, a turnover in staff created a breakdown in the communication of this requirement to the current clerk who supports food service in the business office. The clerk is now aware of this requirement and will provide the support for this requirement going forward. Proposed Completion Date: June 30, 2020
FAC accepted this audit on March 25, 2019 — management decision was due September 25, 2019.
GSA_MIGRATION
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GSA_MIGRATION
2017-002
FAC accepted this audit on March 27, 2018 — management decision was due September 27, 2018.
GSA_MIGRATION
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GSA_MIGRATION
2013-003
GSA_MIGRATION
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GSA_MIGRATION
FAC accepted this audit on March 19, 2017 — management decision was due September 19, 2017.
GSA_MIGRATION
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GSA_MIGRATION
2013-003
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