EIN: 046006453
UEI: EYDYBSHNF985
Audited by: Scanlon & Associates, LLC
Oversight agency: 84 [Department of Education]
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Data as of September 7, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on March 19, 2026. 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 19, 2026 (9 days from today).
What is a management decision? →FAC accepted this audit on March 5, 2025 — management decision was due September 5, 2025.
FAC accepted this audit on March 19, 2024 — management decision was due September 19, 2024.
FAC accepted this audit on March 27, 2023 — management decision was due September 27, 2023.
FAC accepted this audit on March 24, 2022 — management decision was due September 24, 2022.
FAC accepted this audit on February 23, 2021 — management decision was due August 23, 2021.
FAC accepted this audit on April 20, 2020 — management decision was due October 20, 2020.
The Northborough-Southborough Regional School District was awarded $1,166,135 Special Education IDEA 2018 funds for a two-year period from September 1, 2017 to June 30, 2019. As of June 30, 2019, the District had $37,116.75 in unexpended funds from this grant. Cause: The District was made aware late in the grant period of a requirement to spend a portion of the grant for proportionate share services to private schools within the District. The administration of the District has indicated that they plan to expend the funds for proportionate share services to private schools within the District in fiscal year 2020; however, this is after the end of the grant period of performance. Effect: The District has not met the requirements to spend the funds within the period of performance. Questioned Costs: Undetermined. Recommendation: We recommend that the District plan spending on grants, including proportionate share to private schools, to occur within the period for which the grant is awarded.
Show full finding ▾Hide full finding ▴Criteria: Federal awards may specify a time period during which the non-Federal entity may use the Federal funds. When a funding period is specified, a non-Federal entity may charge to the award only costs resulting from obligations incurred during the funding period. Condition: The Northborough-Southborough Regional School District was awarded $1,166,135 Special Education IDEA 2018 funds for a two-year period from September 1, 2017 to June 30, 2019. As of June 30, 2019, the District had $37,116.75 in unexpended funds from this grant. Cause: The District was made aware late in the grant period of a requirement to spend a portion of the grant for proportionate share services to private schools within the District. The administration of the District has indicated that they plan to expend the funds for proportionate share services to private schools within the District in fiscal year 2020; however, this is after the end of the grant period of performance. Effect: The District has not met the requirements to spend the funds within the period of performance. Questioned Costs: Undetermined. Recommendation: We recommend that the District plan spending on grants, including proportionate share to private schools, to occur within the period for which the grant is awarded.
The District Finance and Student Support Services Teams will meet on a monthly basis to review and monitor the IDEA grant?s expenditures, and to ensure that proportionate share funds are used within the grant time period. Student Support Services actively collaborates with private schools to provide shared services and trainings that meet proportionate share requirements.
FAC accepted this audit on March 24, 2019 — management decision was due September 24, 2019.
FAC accepted this audit on March 23, 2018 — management decision was due September 23, 2018.
FAC accepted this audit on February 28, 2017 — management decision was due August 28, 2017.
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.
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