EIN: 046006428
UEI: GMPVGJL9AND3
Audited by: POWERS & SULLIVAN, LLC
Oversight agency: 84 [Department of Education]
View federal awards & risk assessment →
Data as of August 31, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on January 9, 2024. 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 July 9, 2024 (784 days ago).
What is a management decision? →FAC accepted this audit on April 13, 2023 — management decision was due October 13, 2023.
FAC accepted this audit on April 28, 2022 — management decision was due October 28, 2022.
2021-001 ? Controls for Monitoring Payroll Charged to the Grant Condition and Criteria: Any payroll expenditures charged to the special education grant are required to be supported with documentation regarding the eligibility of the employee paid out of the grant as well as documentation that payroll charged to the grant was time spent on accomplishing grant objectives (i.e. time and effort certifications). The District was unable to provide this supporting documentation for all employees charged to the grant. Context: The District has not complied with grant requirements to implement procedures to ensure payroll charged to the grant is accurate and eligible. Effect: The District has not complied with the grant requirements. Cause: Lack of procedures in place to ensure compliance with grant requirements. Questioned Costs: None reported. Auditors? Recommendation: We recommend that the District implement procedures to ensure compliance with all grant requirements. Views of Responsible Officials: The District will develop a procedural document with regard to federal grant compliance. The District will begin to collect time and effort certifications for all employees paid under a grant within the next year.
Show full finding ▾Hide full finding ▴2021-001 ? Controls for Monitoring Payroll Charged to the Grant Condition and Criteria: Any payroll expenditures charged to the special education grant are required to be supported with documentation regarding the eligibility of the employee paid out of the grant as well as documentation that payroll charged to the grant was time spent on accomplishing grant objectives (i.e. time and effort certifications). The District was unable to provide this supporting documentation for all employees charged to the grant. Context: The District has not complied with grant requirements to implement procedures to ensure payroll charged to the grant is accurate and eligible. Effect: The District has not complied with the grant requirements. Cause: Lack of procedures in place to ensure compliance with grant requirements. Questioned Costs: None reported. Auditors? Recommendation: We recommend that the District implement procedures to ensure compliance with all grant requirements. Views of Responsible Officials: The District will develop a procedural document with regard to federal grant compliance. The District will begin to collect time and effort certifications for all employees paid under a grant within the next year.
LINCOLN SUDBURY REGIONAL SCHOOL DISTRICT 390 Lincoln Road Sudbury, Massachusetts 01776-1409 Kirsteen Patterson Contact: Kirsteen_Patterson@lsrhs.net Director of Finance and Operations Phone: 978-443-9961 Ext. 2383 CORRECTIVE ACTION PLAN Oversight Agency for Audit: U.S. Department of Education The Lincoln-Sudbury Regional School District, Massachusetts respectfully submits the following corrective action plan for the year ended June 30, 2021. Name and address of independent public accounting firm: Powers & Sullivan, LLC 100 Quannapowitt Parkway, Suite 101 Wakefield, MA 01880 Audit period: July 1, 2020 through June 30, 2021 The finding from the June 30, 2021, schedule of findings and questioned costs is discussed below. The finding is numbered consistently with the number assigned in the schedule. FINDINGS?FEDERAL AWARD PROGRAMS AUDITS U.S. DEPARTMENT OF EDUCATION Passed through Massachusetts Department of Elementary and Secondary Education Special Education Cluster Special Education Grants to States CFDA No. 84.027 2021-001 ? Controls for Monitoring Payroll Charged to the Grant Condition and Criteria: Any payroll expenditures charged to the special education grant are required to be supported with documentation regarding the eligibility of the employee paid out of the grant as well as documentation that payroll charged to the grant was time spent on accomplishing grant objectives (i.e. time and effort certifications). The District was unable to provide this supporting documentation for all employees charged to the grant. Context: The District has not complied with grant requirements to implement procedures to ensure payroll charged to the grant is accurate and eligible. Effect: The District has not complied with the grant requirements. Cause: Lack of procedures in place to ensure compliance with grant requirements. Questioned Costs: n/a Auditors? Recommendation: We recommend that the District implement procedures to ensure compliance with all grant requirements. LINCOLN SUDBURY REGIONAL SCHOOL DISTRICT 390 Lincoln Road Sudbury, Massachusetts 01776-1409 Kirsteen Patterson Contact: Kirsteen_Patterson@lsrhs.net Director of Finance and Operations Phone: 978-443-9961 Ext. 2383 Views of Responsible Officials: The district will develop a procedural document with regard to federal grant compliance. The district will immediately begin to collect Time & Effort certifications for all employees paid under a grant. If the Oversight Agency has questions regarding this plan, please call Kirsteen Patterson, Director of Finance and Operations at 978-443-9961 ext 2383. Sincerely yours, Kirsteen Patterson School Business Manager Lincoln-Sudbury Regional School District CC: Powers and Sullivan, LLC
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.
Browse other Single Audit organizations in Massachusetts →
Track your findings and corrective action plans across audit cycles.
Start tracking findings →Monitor subrecipient audit findings and filing records.
Start monitoring →© 2026 Single Audit Intelligence. All data is public domain.
