EIN: 046006004
UEI: ULNKF5VSEMJ3
Data as of August 23, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on July 13, 2023. 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 January 13, 2024 (954 days ago).
What is a management decision? →2022-001 Improve Time and Effort Documentation (Material Weakness) Federal Agency: Department of Education Cluster/Program: Special Education Cluster and Education Stabilization Fund AL Number(s): 84.027/84.173, 84.425 Award Year: 2021 and 2022 Compliance Requirement: Allowable Costs/Cost Principles Type of Finding Compliance and Internal Control over Compliance - Material Weakness 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, 2 CFR Part 200.430), 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 should 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. Management of the School Department 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 School Department did not have adequate documentation to support the time and effort of employees who charged time to grant activities. The documentation did not clearly state the distribution of the employee?s time spent on grant activities. Cause The School Department does not have adequate controls in place over time and effort procedures. Effect or Potential Effect Due to the weaknesses in internal control noted above, there is a risk that amounts charged to federal awards may not be allowable or in accordance with applicable cost principles. Known and likely questioned costs reported are all payroll and related costs charged, as follows: Questioned Costs Known questioned costs are reported equal to $1,241,221, as follows: AL Questioned Number(s) Name of Federal Program or Cluster Costs 84.027/84.173 Special Education Cluster $596,331 84.425 Education Stabilization Fund $644,890 Identification as Repeat Finding As identified in Section IV, the Schedule of Prior Year Findings, this is a repeat of finding 2021-002. Recommendation The School Department should address the weaknesses in internal controls noted above in order to provide reasonable assurance that federal awards are expended only for allowable activities, and that the costs of goods and services charged to federal awards are allowable and in accordance with the applicable cost principles. Documentation should be retained to support time and effort of all employees who charge time to grant activities in accordance with applicable federal guidelines. Views of Responsible Official Management?s views and corrective action plan is included in a separate corrective action plan.
Show full finding ▾Hide full finding ▴2022-001 Improve Time and Effort Documentation (Material Weakness) Federal Agency: Department of Education Cluster/Program: Special Education Cluster and Education Stabilization Fund AL Number(s): 84.027/84.173, 84.425 Award Year: 2021 and 2022 Compliance Requirement: Allowable Costs/Cost Principles Type of Finding Compliance and Internal Control over Compliance - Material Weakness 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, 2 CFR Part 200.430), 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 should 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. Management of the School Department 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 School Department did not have adequate documentation to support the time and effort of employees who charged time to grant activities. The documentation did not clearly state the distribution of the employee?s time spent on grant activities. Cause The School Department does not have adequate controls in place over time and effort procedures. Effect or Potential Effect Due to the weaknesses in internal control noted above, there is a risk that amounts charged to federal awards may not be allowable or in accordance with applicable cost principles. Known and likely questioned costs reported are all payroll and related costs charged, as follows: Questioned Costs Known questioned costs are reported equal to $1,241,221, as follows: AL Questioned Number(s) Name of Federal Program or Cluster Costs 84.027/84.173 Special Education Cluster $596,331 84.425 Education Stabilization Fund $644,890 Identification as Repeat Finding As identified in Section IV, the Schedule of Prior Year Findings, this is a repeat of finding 2021-002. Recommendation The School Department should address the weaknesses in internal controls noted above in order to provide reasonable assurance that federal awards are expended only for allowable activities, and that the costs of goods and services charged to federal awards are allowable and in accordance with the applicable cost principles. Documentation should be retained to support time and effort of all employees who charge time to grant activities in accordance with applicable federal guidelines. Views of Responsible Official Management?s views and corrective action plan is included in a separate corrective action plan.
Audit Finding Reference: 2022-001 Improve Time and Effort Documentation Planned Corrective Action: We understand the importance and requirement regarding this finding. Semi-Annual certification of all staff funded fully out of grants will be completed. Monthly Time and Effort certifications will be completed for all staff funded out of multiple accounts, grant or local. Stipend and Payment for additional work forms will be completed for all staff supporting grant funded activities outside of contractual time. These forms will be re- viewed and maintained by Grant administrators. The district will use forms created and recommended for use by Massachusetts Department of Elementary and Secondary Education. Sample forms are attached. Name of Contact Person and Completion Date: Laureen Cipolla, Accountability and Student Achievement, laureen.cipolla@leominsterschools.org 978-537-7700 x l345 Anticipated date of completion - 6/30/23
2021-002
2022-001 Improve Time and Effort Documentation (Material Weakness) Federal Agency: Department of Education Cluster/Program: Special Education Cluster and Education Stabilization Fund AL Number(s): 84.027/84.173, 84.425 Award Year: 2021 and 2022 Compliance Requirement: Allowable Costs/Cost Principles Type of Finding Compliance and Internal Control over Compliance - Material Weakness 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, 2 CFR Part 200.430), 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 should 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. Management of the School Department 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 School Department did not have adequate documentation to support the time and effort of employees who charged time to grant activities. The documentation did not clearly state the distribution of the employee’s time spent on grant activities. Cause The School Department does not have adequate controls in place over time and effort procedures. Effect or Potential Effect Due to the weaknesses in internal control noted above, there is a risk that amounts charged to federal awards may not be allowable or in accordance with applicable cost principles. Known and likely questioned costs reported are all payroll and related costs charged, as follows: Questioned Costs Known questioned costs are reported equal to $1,241,221, as follows: AL Questioned Number(s) Name of Federal Program or Cluster Costs 84.027/84.173 Special Education Cluster $596,331 84.425 Education Stabilization Fund $644,890 Identification as Repeat Finding As identified in Section IV, the Schedule of Prior Year Findings, this is a repeat of finding 2021-002. Recommendation The School Department should address the weaknesses in internal controls noted above in order to provide reasonable assurance that federal awards are expended only for allowable activities, and that the costs of goods and services charged to federal awards are allowable and in accordance with the applicable cost principles. Documentation should be retained to support time and effort of all employees who charge time to grant activities in accordance with applicable federal guidelines. Views of Responsible Official Management’s views and corrective action plan is included in a separate corrective action plan.
Show full finding ▾Hide full finding ▴2022-001 Improve Time and Effort Documentation (Material Weakness) Federal Agency: Department of Education Cluster/Program: Special Education Cluster and Education Stabilization Fund AL Number(s): 84.027/84.173, 84.425 Award Year: 2021 and 2022 Compliance Requirement: Allowable Costs/Cost Principles Type of Finding Compliance and Internal Control over Compliance - Material Weakness 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, 2 CFR Part 200.430), 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 should 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. Management of the School Department 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 School Department did not have adequate documentation to support the time and effort of employees who charged time to grant activities. The documentation did not clearly state the distribution of the employee’s time spent on grant activities. Cause The School Department does not have adequate controls in place over time and effort procedures. Effect or Potential Effect Due to the weaknesses in internal control noted above, there is a risk that amounts charged to federal awards may not be allowable or in accordance with applicable cost principles. Known and likely questioned costs reported are all payroll and related costs charged, as follows: Questioned Costs Known questioned costs are reported equal to $1,241,221, as follows: AL Questioned Number(s) Name of Federal Program or Cluster Costs 84.027/84.173 Special Education Cluster $596,331 84.425 Education Stabilization Fund $644,890 Identification as Repeat Finding As identified in Section IV, the Schedule of Prior Year Findings, this is a repeat of finding 2021-002. Recommendation The School Department should address the weaknesses in internal controls noted above in order to provide reasonable assurance that federal awards are expended only for allowable activities, and that the costs of goods and services charged to federal awards are allowable and in accordance with the applicable cost principles. Documentation should be retained to support time and effort of all employees who charge time to grant activities in accordance with applicable federal guidelines. Views of Responsible Official Management’s views and corrective action plan is included in a separate corrective action plan.
Audit Finding Reference: 2022-001 Improve Time and Effort Documentation Planned Corrective Action: We understand the importance and requirement regarding this finding. Semi-Annual certification of all staff funded fully out of grants will be completed. Monthly Time and Effort certifications will be completed for all staff funded out of multiple accounts, grant or local. Stipend and Payment for additional work forms will be completed for all staff supporting grant funded activities outside of contractual time. These forms will be re viewed and maintained by Grant administrators. The district will use forms created and recommended for use by Massachusetts Department of Elementary and Secondary Education. Sample forms are attached. Name of Contact Person and Completion Date: Laureen Cipolla, Accountability and Student Achievement, laureen.cipolla@leominsterschools.org 978-537-7700 x l345 Anticipated date of completion - 6/30/23
2021-002
2022-002 Improve Controls Over Equipment (Significant Deficiency) Federal Agency: Department of Education Cluster/Program: Special Education Cluster AL Number(s): 84.027/84.173 Award Year: 2022 Compliance Requirement: Equipment/Real Property Management Type of Finding Compliance and Internal Control over Compliance ? Significant Deficiency Criteria or Specific Requirement Uniform Guidance, 2 CFR part 200.313(c) requires that a physical inventory of equipment shall be taken at least once every two years and be reconciled to the equipment records. Management of the School Department 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 School Department did not perform a physical inventory of equipment within the last two years. Cause The School Department does not have adequate controls in place over equipment management. Effect or Potential Effect Due to the weakness in internal control noted above, there is a risk that equipment could be misappropriated or lost. Known questioned costs were not identified as this is a procedural requirement, where questioned costs are not quantifiable. Identification as Repeat Finding As identified in Section IV, the Schedule of Prior Year Findings, this is a repeat of finding 2021-003. Recommendation The School Department should address the weaknesses in internal controls noted above in order to provide reasonable assurance that equipment charged to federal awards is not misappropriated or lost. The School Department should perform a physical inventory of equipment at least once every two years. Views of Responsible Official and Planned Corrective Action Management?s views and corrective action plan is included in a separate corrective action plan.
Show full finding ▾Hide full finding ▴2022-002 Improve Controls Over Equipment (Significant Deficiency) Federal Agency: Department of Education Cluster/Program: Special Education Cluster AL Number(s): 84.027/84.173 Award Year: 2022 Compliance Requirement: Equipment/Real Property Management Type of Finding Compliance and Internal Control over Compliance ? Significant Deficiency Criteria or Specific Requirement Uniform Guidance, 2 CFR part 200.313(c) requires that a physical inventory of equipment shall be taken at least once every two years and be reconciled to the equipment records. Management of the School Department 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 School Department did not perform a physical inventory of equipment within the last two years. Cause The School Department does not have adequate controls in place over equipment management. Effect or Potential Effect Due to the weakness in internal control noted above, there is a risk that equipment could be misappropriated or lost. Known questioned costs were not identified as this is a procedural requirement, where questioned costs are not quantifiable. Identification as Repeat Finding As identified in Section IV, the Schedule of Prior Year Findings, this is a repeat of finding 2021-003. Recommendation The School Department should address the weaknesses in internal controls noted above in order to provide reasonable assurance that equipment charged to federal awards is not misappropriated or lost. The School Department should perform a physical inventory of equipment at least once every two years. Views of Responsible Official and Planned Corrective Action Management?s views and corrective action plan is included in a separate corrective action plan.
Audit Finding Reference: 2022-002 Improve Controls Over Equipment Planned Corrective Action: An electronic inventory system is in place for all electronics. The product used is SNIPE IT. All electronics are asset tagged and updated by technicians in each school building. A field has been added to the inventory system database to record funding source of asset. On a biennial basis the inventory database will be queried to provide a list of all assets by funding source and location. Grant administrators will identify staff to physically inventory each of the assets purchased through grant funds with support from district and school-based IT staff. Non-electronic equipment will be inventoried by individual grant administrators. Name of Contact Person and Completion Date: Kyle White, System Administrator and Operations Leader, kyle.white@leominsterschools.org, 978-534-7700 x l336 Anticipated date of completion -6/30/23
2021-003
2022-002 Improve Controls Over Equipment (Significant Deficiency) Federal Agency: Department of Education Cluster/Program: Special Education Cluster AL Number(s): 84.027/84.173 Award Year: 2022 Compliance Requirement: Equipment/Real Property Management Type of Finding Compliance and Internal Control over Compliance – Significant Deficiency Criteria or Specific Requirement Uniform Guidance, 2 CFR part 200.313(c) requires that a physical inventory of equipment shall be taken at least once every two years and be reconciled to the equipment records. Management of the School Department 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 School Department did not perform a physical inventory of equipment within the last two years. Cause The School Department does not have adequate controls in place over equipment management. Effect or Potential Effect Due to the weakness in internal control noted above, there is a risk that equipment could be misappropriated or lost. Known questioned costs were not identified as this is a procedural requirement, where questioned costs are not quantifiable. Identification as Repeat Finding As identified in Section IV, the Schedule of Prior Year Findings, this is a repeat of finding 2021-003. Recommendation The School Department should address the weaknesses in internal controls noted above in order to provide reasonable assurance that equipment charged to federal awards is not misappropriated or lost. The School Department should perform a physical inventory of equipment at least once every two years. Views of Responsible Official and Planned Corrective Action Management’s views and corrective action plan is included in a separate corrective action plan.
Show full finding ▾Hide full finding ▴2022-002 Improve Controls Over Equipment (Significant Deficiency) Federal Agency: Department of Education Cluster/Program: Special Education Cluster AL Number(s): 84.027/84.173 Award Year: 2022 Compliance Requirement: Equipment/Real Property Management Type of Finding Compliance and Internal Control over Compliance – Significant Deficiency Criteria or Specific Requirement Uniform Guidance, 2 CFR part 200.313(c) requires that a physical inventory of equipment shall be taken at least once every two years and be reconciled to the equipment records. Management of the School Department 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 School Department did not perform a physical inventory of equipment within the last two years. Cause The School Department does not have adequate controls in place over equipment management. Effect or Potential Effect Due to the weakness in internal control noted above, there is a risk that equipment could be misappropriated or lost. Known questioned costs were not identified as this is a procedural requirement, where questioned costs are not quantifiable. Identification as Repeat Finding As identified in Section IV, the Schedule of Prior Year Findings, this is a repeat of finding 2021-003. Recommendation The School Department should address the weaknesses in internal controls noted above in order to provide reasonable assurance that equipment charged to federal awards is not misappropriated or lost. The School Department should perform a physical inventory of equipment at least once every two years. Views of Responsible Official and Planned Corrective Action Management’s views and corrective action plan is included in a separate corrective action plan.
Audit Finding Reference: 2022-002 Improve Controls Over Equipment Planned Corrective Action: An electronic inventory system is in place for all electronics. The product used is SNIPE IT. All electronics are asset tagged and updated by technicians in each school building. A field has been added to the inventory system database to record funding source of asset. On a biennial basis the inventory database will be queried to provide a list of all assets by funding source and location. Grant administrators will identify staff to physically inventory each of the assets purchased through grant funds with support from district and school-based IT staff. Non-electronic equipment will be inventoried by individual grant administrators. Name of Contact Person and Completion Date: Kyle White, System Administrator and Operations Leader, kyle.white@leominsterschools.org, 978-534-7700 x l336 Anticipated date of completion -6/30/23
2021-003
FAC accepted this audit on January 9, 2023 — management decision was due July 9, 2023.
2021-002 Improve Time and Effort Documentation (Compliance and Internal Control over Compliance - Material Weakness) Federal Agency: Department of Education Cluster/Program: Title I and Special Education Cluster AL Number(s): 84.010, 84.027/84.173 Award Year: 2020 and 2021 Compliance Requirement: Allowable Costs/Cost Principles Type of Finding Compliance and Internal Control over Compliance - Material Weakness 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, 2 CFR Part 200.430), 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 should 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. Management of the School Department 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 School Department did not have adequate documentation to support the time and effort of employees who charged time to grant activities. The documentation did not clearly state the distribution of the employee?s time spent on grant activities. Cause The School Department does not have adequate controls in place over time and effort procedures. Effect or Potential Effect Due to the weaknesses in internal control noted above, there is a risk that amounts charged to federal awards may not be allowable or in accordance with applicable cost principles. Known and likely questioned costs are reported are all payroll and related costs charged, as follows: Assistance Listing Questioned Number(s) Name of Federal Program or Cluster Costs 84.010 Title I $827,594 84.027/84.173 Special Education Cluster $1,188,188 Identification as Repeat Finding As identified in Section IV, the Schedule of Prior Year Findings, this is a repeat of finding 2020-005. Recommendation The School Department should address the weaknesses in internal controls noted above in order to provide reasonable assurance that federal awards are expended only for allowable activities, and that the costs of goods and services charged to federal awards are allowable and in accordance with the applicable cost principles. Documentation should be retained to support time and effort of all employees who charge time to grant activities in accordance with applicable federal guidelines. 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 ▴2021-002 Improve Time and Effort Documentation (Compliance and Internal Control over Compliance - Material Weakness) Federal Agency: Department of Education Cluster/Program: Title I and Special Education Cluster AL Number(s): 84.010, 84.027/84.173 Award Year: 2020 and 2021 Compliance Requirement: Allowable Costs/Cost Principles Type of Finding Compliance and Internal Control over Compliance - Material Weakness 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, 2 CFR Part 200.430), 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 should 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. Management of the School Department 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 School Department did not have adequate documentation to support the time and effort of employees who charged time to grant activities. The documentation did not clearly state the distribution of the employee?s time spent on grant activities. Cause The School Department does not have adequate controls in place over time and effort procedures. Effect or Potential Effect Due to the weaknesses in internal control noted above, there is a risk that amounts charged to federal awards may not be allowable or in accordance with applicable cost principles. Known and likely questioned costs are reported are all payroll and related costs charged, as follows: Assistance Listing Questioned Number(s) Name of Federal Program or Cluster Costs 84.010 Title I $827,594 84.027/84.173 Special Education Cluster $1,188,188 Identification as Repeat Finding As identified in Section IV, the Schedule of Prior Year Findings, this is a repeat of finding 2020-005. Recommendation The School Department should address the weaknesses in internal controls noted above in order to provide reasonable assurance that federal awards are expended only for allowable activities, and that the costs of goods and services charged to federal awards are allowable and in accordance with the applicable cost principles. Documentation should be retained to support time and effort of all employees who charge time to grant activities in accordance with applicable federal guidelines. 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: 2021-002 Improve Time and Effort Documentation Planned Corrective Action: We understand the importance and requirement regarding this finding. Semi-Annual certification of all staff funded fully out of grants will be completed. Monthly Time and Effort certifications will be completed for all staff funded out of multiple accounts, grant or local. Stipend and Payment for additional work forms will be completed for all staff supporting grant funded activities outside of contractual time. These forms will be reviewed and maintained by Grant administrators. The district will use forms created and recommended for use by Massachusetts Department of Elementary and Secondary Education. Sample forms are attached. Name of Contact Person and Completion Date: Laureen Cipolla, Accountability and Student Achievement, laureen.cipolla@leominsterschools.org 978-537-7700 x1345 Anticipated date of completion ? 6/30/23
2020-005
2021-003 Improve Controls Over Equipment (Compliance and Internal Control over Compliance ? Significant Deficiency) Federal Agency: Department of Education Cluster/Program: Special Education Cluster AL Number(s): 84.027/84.173 Award Year: 2021 Compliance Requirement: Equipment/Real Property Management Type of Finding Compliance and Internal Control over Compliance ? Significant Deficiency Criteria or Specific Requirement Uniform Guidance, 2 CFR part 200.313(c) requires that a physical inventory of equipment shall be taken at least once every two years and be reconciled to the equipment records. Management of the School Department 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 School Department did not perform a physical inventory of equipment within the last two years. Cause The School Department does not have adequate controls in place over equipment management. Effect or Potential Effect Due to the weakness in internal control noted above, there is a risk that equipment could be misappropriated or lost. Known questioned costs were not identified as this is a procedural requirement, where questioned costs are not quantifiable. Recommendation The School Department should address the weaknesses in internal controls noted above in order to provide reasonable assurance that federal awards are expended only for allowable activities, and that the equipment charged to federal awards is not misappropriated or lost. The School Department should perform a physical inventory of equipment at least once every two years. 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 ▴2021-003 Improve Controls Over Equipment (Compliance and Internal Control over Compliance ? Significant Deficiency) Federal Agency: Department of Education Cluster/Program: Special Education Cluster AL Number(s): 84.027/84.173 Award Year: 2021 Compliance Requirement: Equipment/Real Property Management Type of Finding Compliance and Internal Control over Compliance ? Significant Deficiency Criteria or Specific Requirement Uniform Guidance, 2 CFR part 200.313(c) requires that a physical inventory of equipment shall be taken at least once every two years and be reconciled to the equipment records. Management of the School Department 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 School Department did not perform a physical inventory of equipment within the last two years. Cause The School Department does not have adequate controls in place over equipment management. Effect or Potential Effect Due to the weakness in internal control noted above, there is a risk that equipment could be misappropriated or lost. Known questioned costs were not identified as this is a procedural requirement, where questioned costs are not quantifiable. Recommendation The School Department should address the weaknesses in internal controls noted above in order to provide reasonable assurance that federal awards are expended only for allowable activities, and that the equipment charged to federal awards is not misappropriated or lost. The School Department should perform a physical inventory of equipment at least once every two years. 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: 2021-003 Improve Controls Over Equipment Planned Corrective Action: An electronic inventory system is in place for all electronics. The product used is SNIPE IT. All electronics are asset tagged and updated by technicians in each school building. A field has been added to the inventory system database to record funding source of asset. On a biennial basis the inventory database will be queried to provide a list of all assets by funding source and location. Grant administrators will identify staff to physically inventory each of the assets purchased through grant funds with support from district and school-based IT staff. Non-electronic equipment will be inventoried by individual grant administrators. Name of Contact Person and Completion Date: Kyle White, System Administrator and Operations Leader, kyle.white@leominsterschools.org, 978-534-7700 x1336 Anticipated date of completion ?6/30/23
FAC accepted this audit on August 9, 2022 — management decision was due February 9, 2023.
2020-004 Improve Documented Oversight Over Vendor Disbursements (Significant Deficiency) Federal Agency: Department of Education Cluster/Program: Child Nutrition Cluster AL Numbers: 10.553/10.555/10.559 Award Year: 2020 Compliance Requirement: Allowable Costs Type of Finding Internal Control ? Significant Deficiency Internal Control over Compliance Criteria or Specific Requirement A sound system of internal controls includes documented oversight of program expenses. Condition and Context Certain vendor disbursements selected in our testing lacked documented approval by a responsible school program official. Cause The City does not have adequate controls in place over vendor disbursements. Effect Increased risk of inappropriate expenses being charged to the program. Identification as Repeat Finding As identified in Section IV, the Schedule of Prior Year Findings, this is a repeat of finding 2019-003. Recommendation All vendor disbursements should include documented evidence of approval by a responsible program official. 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 ▴2020-004 Improve Documented Oversight Over Vendor Disbursements (Significant Deficiency) Federal Agency: Department of Education Cluster/Program: Child Nutrition Cluster AL Numbers: 10.553/10.555/10.559 Award Year: 2020 Compliance Requirement: Allowable Costs Type of Finding Internal Control ? Significant Deficiency Internal Control over Compliance Criteria or Specific Requirement A sound system of internal controls includes documented oversight of program expenses. Condition and Context Certain vendor disbursements selected in our testing lacked documented approval by a responsible school program official. Cause The City does not have adequate controls in place over vendor disbursements. Effect Increased risk of inappropriate expenses being charged to the program. Identification as Repeat Finding As identified in Section IV, the Schedule of Prior Year Findings, this is a repeat of finding 2019-003. Recommendation All vendor disbursements should include documented evidence of approval by a responsible program official. 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: 2020-004 Planned Corrective Action: Implemented after the prior year and current year findings, procedures in place that if invoices are submitted without documented approval, they are returned to the department and not processed. Name of Contact Person and Completion Date: Robert Burr, Director of Dining Services, Robert.burr@leominsterschools.org , 978-534-7718 x2380 Melanie Mikels, Business Manager, melanie. mikels@leominsterschools.org, 978-534-7700 x1326 Anticipated date of completion - 6/30/22
2019-003
2020-005 Improve Time and Effort Documentation (Material Weakness) Federal Agency: Department of Education Cluster/Program: Title I and Special Education Cluster AL Numbers: 84.010, 084.027/84.173 Award Year: 2019 and 2020 Compliance Requirement: Allowable Costs Type of Finding Internal Control- Material Weakness Internal Control over Compliance Criteria or Specific Requirement Uniform Guidance, 2 CFR part 200.430 requires that 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 spend on grant activities. Cause The City does not have adequate controls in place over time and effort procedures. Effect Known questioned costs are reported as follows: AL Questioned Numbers Name of Federal Program or Cluster Costs 84.010 Title I $976,467 84.027/84.173 Special Education Cluster $1,420,364 Identification as Repeat Finding As identified in Section IV, the Schedule of Prior Year Findings, this is a repeat of finding 2019-004. 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 ▴2020-005 Improve Time and Effort Documentation (Material Weakness) Federal Agency: Department of Education Cluster/Program: Title I and Special Education Cluster AL Numbers: 84.010, 084.027/84.173 Award Year: 2019 and 2020 Compliance Requirement: Allowable Costs Type of Finding Internal Control- Material Weakness Internal Control over Compliance Criteria or Specific Requirement Uniform Guidance, 2 CFR part 200.430 requires that 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 spend on grant activities. Cause The City does not have adequate controls in place over time and effort procedures. Effect Known questioned costs are reported as follows: AL Questioned Numbers Name of Federal Program or Cluster Costs 84.010 Title I $976,467 84.027/84.173 Special Education Cluster $1,420,364 Identification as Repeat Finding As identified in Section IV, the Schedule of Prior Year Findings, this is a repeat of finding 2019-004. 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: 2020-005 Planned Corrective Action:A formal draft of written policies and procedures exists and is being worked on to encompass all other required policies and procedures prior to approval and acceptance. Name of Contact Person and Completion Date: Jennifer Reddington, City Comptroller/Finance Director, ireddington@leominster-ma.gov, 978- 534-7500 x3532 Melanie Mikels, Business Manager, melanie.mikels@Jeominsterschools.org, 978-534-7700 x1326 Anticipated date of completion - 6/30/23
2019-004
FAC accepted this audit on October 20, 2021 — management decision was due April 20, 2022.
2019-003 Improve Documented Oversight Over Vendor Disbursements (Significant Deficiency) Federal Agency: Department of Education Cluster/Program: School Lunch and Title I CFDA Number(s): 10.553/10.555, 84.010 Award Year: 2019 Compliance Requirement: Allowable Costs Type of Finding Internal Control over Compliance - Significant Deficiency Criteria A sound system of internal controls includes documented oversight of program expenses. Condition and Context Certain vendor disbursements selected in our testing lacked documented approval by a responsible school program official. Effect Increased risk of inappropriate expenses being charged to the program. Recommendation All vendor disbursements should include documented evidence of approval by a responsible program official. 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 ▴2019-003 Improve Documented Oversight Over Vendor Disbursements (Significant Deficiency) Federal Agency: Department of Education Cluster/Program: School Lunch and Title I CFDA Number(s): 10.553/10.555, 84.010 Award Year: 2019 Compliance Requirement: Allowable Costs Type of Finding Internal Control over Compliance - Significant Deficiency Criteria A sound system of internal controls includes documented oversight of program expenses. Condition and Context Certain vendor disbursements selected in our testing lacked documented approval by a responsible school program official. Effect Increased risk of inappropriate expenses being charged to the program. Recommendation All vendor disbursements should include documented evidence of approval by a responsible program official. 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: 2019-003 Planned Corrective Action: We understand the importance and requirement regarding this finding. The School Department will maintain documentation in order to support all vendor disbursements.Name of Contact Person and Completion Date: Melanie Mikels School Business Manager 978-534-7700 x.1326 Melanie.Mikels@leominsterschools.org Anticipated completion date ? 06/30/21
2019-004 Improve Time and Effort Documentation (Noncompliance and Material Weakness) Federal Agency: Department of Education Cluster/Program: Title I, Special Education Cluster CFDA Number(s): 84.010, 84.027/84.173 Award Year: 2019 Compliance Requirement: A/B Type of Finding Compliance and Internal Control over Compliance ? Material Weakness Criteria Uniform Guidance, 2 CFR part 200.430 requires that 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 spend on grant activities. Effect Known questioned costs are reported as follows: See Schedule of Findings and Questioned Costs for chart/table Questioned costs were equal to total salaries charged to these programs. Identification as Repeating Finding As identified in Section IV, the Schedule or Prior Year Findings, this is a repeat finding of 2018-003. 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 ▴2019-004 Improve Time and Effort Documentation (Noncompliance and Material Weakness) Federal Agency: Department of Education Cluster/Program: Title I, Special Education Cluster CFDA Number(s): 84.010, 84.027/84.173 Award Year: 2019 Compliance Requirement: A/B Type of Finding Compliance and Internal Control over Compliance ? Material Weakness Criteria Uniform Guidance, 2 CFR part 200.430 requires that 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 spend on grant activities. Effect Known questioned costs are reported as follows: See Schedule of Findings and Questioned Costs for chart/table Questioned costs were equal to total salaries charged to these programs. Identification as Repeating Finding As identified in Section IV, the Schedule or Prior Year Findings, this is a repeat finding of 2018-003. 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: 2019-004 Planned Corrective Action: We understand the importance and requirement regarding this finding. The School Department will maintain documentation in order to support time and effort of all employees paid using grant funds. Name of Contact Person and Completion Date: Melanie Mikels School Business Manager 978-534-7700 x.1326 Melanie.Mikels@leominsterschools.org Anticipated completion date ? 06/30/21
2018-003
2019-005 Document Policies and Procedures Over Federal Awards (Noncompliance and Material Weakness) Federal Agency: Department of Agriculture, Department of Education Cluster/Program: School Lunch, Title I, Special Education Cluster CFDA Number(s): 10.553/10.555, 84.010, 84.027/84.173 Award Year: 2019 Compliance Requirement: A/B, C, E, F, G, H, I, J, L, M, N Type of Finding Compliance and Internal Control over Compliance ? Material Weakness Criteria OMB?s Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (UG) established significant new requirements related to Federal awards. The requirement stipulate that federal award recipients must document their policies and procedures over certain aspects of financial and program management. Specifically, written policies are required for the following: ? Activities allowed/allowable costs ? Cost management ? Matching/level of effort/earmarking ? Period of performance ? Reporting Condition and Context The City has not formalized written policies and procedures related to Federal awards required under Uniform Guidance. Effect There are no questioned costs as a result of this finding as there are no costs directly associated with this compliance requirement. Identification as Repeating Finding As identified in Section IV, the Schedule or Prior Year Findings, this is a repeat finding of 2018-005. Recommendation We recommend the City ensure that written policies and procedures are compiled and adopted. 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 ▴2019-005 Document Policies and Procedures Over Federal Awards (Noncompliance and Material Weakness) Federal Agency: Department of Agriculture, Department of Education Cluster/Program: School Lunch, Title I, Special Education Cluster CFDA Number(s): 10.553/10.555, 84.010, 84.027/84.173 Award Year: 2019 Compliance Requirement: A/B, C, E, F, G, H, I, J, L, M, N Type of Finding Compliance and Internal Control over Compliance ? Material Weakness Criteria OMB?s Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (UG) established significant new requirements related to Federal awards. The requirement stipulate that federal award recipients must document their policies and procedures over certain aspects of financial and program management. Specifically, written policies are required for the following: ? Activities allowed/allowable costs ? Cost management ? Matching/level of effort/earmarking ? Period of performance ? Reporting Condition and Context The City has not formalized written policies and procedures related to Federal awards required under Uniform Guidance. Effect There are no questioned costs as a result of this finding as there are no costs directly associated with this compliance requirement. Identification as Repeating Finding As identified in Section IV, the Schedule or Prior Year Findings, this is a repeat finding of 2018-005. Recommendation We recommend the City ensure that written policies and procedures are compiled and adopted. 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: 2019-005 Planned Corrective Action: We understand the importance and requirement regarding this finding. The School Department and the City have begun work to establish written policies and procedures that are completed and adopted for Federal awards required under Uniform Guidance. Name of Contact Person and Completion Date: Melanie Mikels and Jennifer Reddington School Business Manager and City Comptroller 978-534-7700 x.1326 Melanie.Mikels@leominsterschools.org Anticipated completion date ? 06/30/23
2018-005
2019-006 Improve Record Retention (Noncompliance and Material Weakness) Federal Agency: Department of Agriculture Cluster/Program: School Lunch CFDA Number(s): 10.553/10.555 Award Year: 2019 Compliance Requirement: E, N Type of Finding Compliance and Internal Control over Compliance ? Material Weakness Criteria In order to qualify for a free or reduced price meal, the National School Lunch Program requires a ?child?s? family to submit an application to the School Food Authority (Leominster School Department) which must then be approved (signed by the ?determining official?) and retained on file. Federal guidelines also recommend that applications be reviewed a second time and signed by a ?confirming official?. By November 15 of each school year, the 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 (7 CFR Section 245.6a(a)). Condition and Context The City provided eligibility applications that were incomplete, therefore we are unable to ensure these applications were determined properly. Additionally, the City was unable to provide proof of verification being performed. Effect Known questioned costs are reported equal to $237,398, which represents the 8% of applications not correctly filled out extrapolated to the total federal expenditures for the program. Identification as Repeating Finding As identified in Section IV, the Schedule or Prior Year Findings, this is a repeat finding of 2018-006. Recommendation We recommend the City improve record retention for all areas noted above. 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 ▴2019-006 Improve Record Retention (Noncompliance and Material Weakness) Federal Agency: Department of Agriculture Cluster/Program: School Lunch CFDA Number(s): 10.553/10.555 Award Year: 2019 Compliance Requirement: E, N Type of Finding Compliance and Internal Control over Compliance ? Material Weakness Criteria In order to qualify for a free or reduced price meal, the National School Lunch Program requires a ?child?s? family to submit an application to the School Food Authority (Leominster School Department) which must then be approved (signed by the ?determining official?) and retained on file. Federal guidelines also recommend that applications be reviewed a second time and signed by a ?confirming official?. By November 15 of each school year, the 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 (7 CFR Section 245.6a(a)). Condition and Context The City provided eligibility applications that were incomplete, therefore we are unable to ensure these applications were determined properly. Additionally, the City was unable to provide proof of verification being performed. Effect Known questioned costs are reported equal to $237,398, which represents the 8% of applications not correctly filled out extrapolated to the total federal expenditures for the program. Identification as Repeating Finding As identified in Section IV, the Schedule or Prior Year Findings, this is a repeat finding of 2018-006. Recommendation We recommend the City improve record retention for all areas noted above. 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: 2019-006 Planned Corrective Action: We understand the importance and requirement regarding this finding. The School Department will maintain documentation in order to support eligibility relating to grants funds. Name of Contact Person and Completion Date: Melanie Mikels School Business Manager 978-534-7700 x.1326 Melanie.Mikels@leominsterschools.org Anticipated completion date ? 06/30/21
2018-006
FAC accepted this audit on July 21, 2021 — management decision was due January 21, 2022.
GSA_MIGRATION
Show full finding ▾Hide full finding ▴GSA_MIGRATION
GSA_MIGRATION
2017-004
GSA_MIGRATION
Show full finding ▾Hide full finding ▴GSA_MIGRATION
GSA_MIGRATION
2017-005
GSA_MIGRATION
Show full finding ▾Hide full finding ▴GSA_MIGRATION
GSA_MIGRATION
2017-006
GSA_MIGRATION
Show full finding ▾Hide full finding ▴GSA_MIGRATION
GSA_MIGRATION
GSA_MIGRATION
Show full finding ▾Hide full finding ▴GSA_MIGRATION
GSA_MIGRATION
2017-003
FAC accepted this audit on October 26, 2021 — management decision was due April 26, 2022.
GSA_MIGRATION
Show full finding ▾Hide full finding ▴GSA_MIGRATION
GSA_MIGRATION
2016-002
GSA_MIGRATION
Show full finding ▾Hide full finding ▴GSA_MIGRATION
GSA_MIGRATION
GSA_MIGRATION
Show full finding ▾Hide full finding ▴GSA_MIGRATION
Show full finding ▾Hide full finding ▴GSA_MIGRATION
GSA_MIGRATION
FAC accepted this audit on December 21, 2017 — management decision was due June 21, 2018.
GSA_MIGRATION
Show full finding ▾Hide full finding ▴GSA_MIGRATION
GSA_MIGRATION
2015-004
Data source: This information comes from the Federal Audit Clearinghouse, the official repository of Single Audit data. All data is public domain. Verify this organization's audit history at fac.gov.
Track your findings and corrective action plans across audit cycles.
Start tracking findings →Monitor subrecipient audit findings and compliance status.
Start monitoring →© 2026 Single Audit Intelligence. All data is public domain.