EIN: 046001389
UEI: VU9JZGWHLM29
Data as of August 22, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on June 24, 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 December 24, 2020 (2067 days ago).
What is a management decision? →2019-001 Improve Time and Effort Documentation (Noncompliance and Significant Deficiency) Federal Program(s) Information Federal Agency: U.S. Department of Education Cluster/Program: Special Education Cluster CFDA Number(s): 84.027/84.173 Compliance Requirement: Allowable Costs/Cost Principles Type of Finding Compliance Internal Control over Compliance - Significant Deficiency Criteria or Specific Requirement Uniform Guidance, 2 CFR part 200.430 requires that supporting documentation be retained to support time and effort for wages charged to federal programs. Condition and Context The School Department did not have adequate documentation to support the time and effort of employees paid using grant funds. The documentation did not clearly state the distribution of the employee?s time spent on grant activities. In addition, there was an instance where documentation was unavailable. Cause This condition was caused by the School Department not adhering to established procedures regarding Federal grant payroll documentation. Effect Questioned costs of $59,972 were reported, equal to total current-year payroll expenses. Recommendation We recommend that documentation be retained to support time and effort of all employees paid using grant funds. Views of Responsible Official and Planned Corrective Action Management?s views and corrective action plan is included at the end of this report after the summary schedule of prior year audit findings and status.
Show full finding ▾Hide full finding ▴2019-001 Improve Time and Effort Documentation (Noncompliance and Significant Deficiency) Federal Program(s) Information Federal Agency: U.S. Department of Education Cluster/Program: Special Education Cluster CFDA Number(s): 84.027/84.173 Compliance Requirement: Allowable Costs/Cost Principles Type of Finding Compliance Internal Control over Compliance - Significant Deficiency Criteria or Specific Requirement Uniform Guidance, 2 CFR part 200.430 requires that supporting documentation be retained to support time and effort for wages charged to federal programs. Condition and Context The School Department did not have adequate documentation to support the time and effort of employees paid using grant funds. The documentation did not clearly state the distribution of the employee?s time spent on grant activities. In addition, there was an instance where documentation was unavailable. Cause This condition was caused by the School Department not adhering to established procedures regarding Federal grant payroll documentation. Effect Questioned costs of $59,972 were reported, equal to total current-year payroll expenses. Recommendation We recommend that documentation be retained to support time and effort of all employees paid using grant funds. Views of Responsible Official and Planned Corrective Action Management?s views and corrective action plan is included at the end of this report after the summary schedule of prior year audit findings and status.
Audit Finding Reference: 2019-001 Improve Time and Effort Documentation Planned Corrective Action: The District will revise all time and effort documentation for special education federal grants (IDEA) to clearly state the employee?s time spent on grant activities. The District will ensure that all documentation will maintained by the Director overseeing the federal grants. We anticipate the revised documentation will be ready by the end of the fiscal year. Name of Contact Person and Completion Date: The corrective action anticipated completion date is June 30, 2020. Joyce West, Director of Pupil Personnel Services is responsible for the corrective action. Contact information: Joyce West, Director of Pupil Personnel 130 Elm Street, Gardner MA 01440 westj@gardnerk12.org 978-360-2228
FAC accepted this audit on May 14, 2018 — management decision was due November 14, 2018.
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