EIN: 046135347
UEI: UM9KCVFGL4L3
Audited by: ROSELLI, CLARK AND ASSOCIATES
Oversight agency: 84 [Department of Education]
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Data as of August 28, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on March 18, 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 18, 2026 (18 days from today).
What is a management decision? →FAC accepted this audit on March 11, 2025 — management decision was due September 11, 2025.
FAC accepted this audit on February 28, 2024 — management decision was due August 28, 2024.
FAC accepted this audit on March 30, 2023 — management decision was due September 30, 2023.
FAC accepted this audit on November 28, 2022 — management decision was due May 28, 2023.
FAC accepted this audit on March 19, 2020 — management decision was due September 19, 2020.
2019-001 Improve Internal Controls and Documentation of Eligibility Determinations Federal Agency: U.S. Department of Agriculture Cluster/Program: Child Nutrition Cluster Award Name: National School Lunch Program CFDA Number(s): 10.553/10.555 Award Year: 2019 Compliance Requirement: Eligibility Type of Finding Internal Control over Compliance - Significant Deficiency Criteria or Specific Requirement The School District is required to maintain appropriate documentation to support the determination of the students free and reduced lunch status. Condition and Context As also noted in the prior year, during our testing of the eligibility of 25 students participating in the School District?s free and reduced school lunch program we noted the following issues: ? One application was completed by the school?s principal, but the source of the information used to make the eligibility determination was not provided. ? One application was properly determined not to be eligible for free or reduced lunch but was incorrectly entered into the point of sale system, Nutrikids, as eligible for reduced lunch. ? One application was not signed by the determining or confirming official. Upon further inquiry, it was determined that no applications at Sanderson Academy are formally signed by the determining or confirming officials. ? During our testing of the verification process we found that incorrect income figures were used to calculate eligibility. Gross wages, before taxes, should be used when determining eligibility, and instead, net wages were used. When eligibility was recalculated using gross wages, the application no longer qualified to receive reduced lunch and should have been changed to paid in Nutrikids. Cause The School District has not established adequate procedures to ensure that the required documentation is retained to support the determinations of the students free and reduced lunch status. Effect There are no questioned costs as a result of this finding because it was undeterminable. Recommendation We recommend that all applications be properly approved and retained. We also recommend the School District obtain appropriate eligibility documentation for any students that are being re-verified. Views of Responsible Official and Planned Corrective Action Management?s views and corrective actions can be found in the corrective action plan.
Show full finding ▾Hide full finding ▴2019-001 Improve Internal Controls and Documentation of Eligibility Determinations Federal Agency: U.S. Department of Agriculture Cluster/Program: Child Nutrition Cluster Award Name: National School Lunch Program CFDA Number(s): 10.553/10.555 Award Year: 2019 Compliance Requirement: Eligibility Type of Finding Internal Control over Compliance - Significant Deficiency Criteria or Specific Requirement The School District is required to maintain appropriate documentation to support the determination of the students free and reduced lunch status. Condition and Context As also noted in the prior year, during our testing of the eligibility of 25 students participating in the School District?s free and reduced school lunch program we noted the following issues: ? One application was completed by the school?s principal, but the source of the information used to make the eligibility determination was not provided. ? One application was properly determined not to be eligible for free or reduced lunch but was incorrectly entered into the point of sale system, Nutrikids, as eligible for reduced lunch. ? One application was not signed by the determining or confirming official. Upon further inquiry, it was determined that no applications at Sanderson Academy are formally signed by the determining or confirming officials. ? During our testing of the verification process we found that incorrect income figures were used to calculate eligibility. Gross wages, before taxes, should be used when determining eligibility, and instead, net wages were used. When eligibility was recalculated using gross wages, the application no longer qualified to receive reduced lunch and should have been changed to paid in Nutrikids. Cause The School District has not established adequate procedures to ensure that the required documentation is retained to support the determinations of the students free and reduced lunch status. Effect There are no questioned costs as a result of this finding because it was undeterminable. Recommendation We recommend that all applications be properly approved and retained. We also recommend the School District obtain appropriate eligibility documentation for any students that are being re-verified. Views of Responsible Official and Planned Corrective Action Management?s views and corrective actions can be found in the corrective action plan.
CORRECTIVE ACTION PLAN Audit Finding Reference: 2019-001 Improve internal controls and documentation of eligibility determinations (significant deficiency) Planned Corrective Action: Our district?s applications are received, reviewed, and recorded by the individual schools. Current procedures in place will be reiterated to all individuals involved in the verification process of the free and reduced school lunch program with special regards to the following items: ? That any hardship application have full support attached for eligibility determination ? That application status be reviewed before uploading to the Nutrikids system ? That each application be reviewed to make sure that both the initial determination and confirming official?s approval are complete (Sanderson Academy has now been trained on formal signatures) ? That any application that is being reverified is using gross pay vs net pay and is changed, if applicable, in Nutrikids. Name of Contact Person and Completion Date: Melissa Dunnet, Business Administrator March 17, 2020
2018-001
FAC accepted this audit on March 19, 2019 — management decision was due September 19, 2019.
GSA_MIGRATION
Show full finding ▾Hide full finding ▴FAC accepted this audit on March 28, 2018 — management decision was due September 28, 2018.
FAC accepted this audit on March 21, 2017 — management decision was due September 21, 2017.
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