EIN: 050518947
UEI: GSA_MIGRATION
Audited by: PPA, LLP
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 January 16, 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 July 16, 2023 (1141 days ago).
What is a management decision? →FAC accepted this audit on September 30, 2021 — management decision was due March 30, 2022.
2020-1 Finding: The Paul Cuffee School require their teachers to complete and sign time and effort forms semi-annually. These time and effort forms served as documentation to the percentages of their time allocated to the Title I program. During the 2020 fiscal year the School did not complete the required time and effort certifications due to the School temporarily closing due to the Covid-19 Pandemic. Recommendation: We suggest that The School develop a procedure to compare the time and effort percentages with the ongoing payroll records for accuracy. In addition, we recommend that The School utilize ongoing time records as their source documents for grant billing. Response: Paul Cuffee School, as all schools were required to do in Rhode Island, shut down for the balance of the FY20 school year on March 13th, 2020, effective on Monday March 16th, 2020. We did not return to the buildings and were not allowed to have staff in the buildings for the balance of that school year. That being the case, we were not able to get physical time certifications for the 2nd half of FY20 from our staff, although we can verify that they did work and were paid by working on their respective grants for 100% of their time the balance of the school year. This was a short-term issue due to the State of Emergency declared by the Governor. We do not expect this issue to exist in future years.
Show full finding ▾Hide full finding ▴2020-1 Finding: The Paul Cuffee School require their teachers to complete and sign time and effort forms semi-annually. These time and effort forms served as documentation to the percentages of their time allocated to the Title I program. During the 2020 fiscal year the School did not complete the required time and effort certifications due to the School temporarily closing due to the Covid-19 Pandemic. Recommendation: We suggest that The School develop a procedure to compare the time and effort percentages with the ongoing payroll records for accuracy. In addition, we recommend that The School utilize ongoing time records as their source documents for grant billing. Response: Paul Cuffee School, as all schools were required to do in Rhode Island, shut down for the balance of the FY20 school year on March 13th, 2020, effective on Monday March 16th, 2020. We did not return to the buildings and were not allowed to have staff in the buildings for the balance of that school year. That being the case, we were not able to get physical time certifications for the 2nd half of FY20 from our staff, although we can verify that they did work and were paid by working on their respective grants for 100% of their time the balance of the school year. This was a short-term issue due to the State of Emergency declared by the Governor. We do not expect this issue to exist in future years.
Paul Cuffee School, as all schools were required to do in Rhode Island, shut down for the balance of the FY20 school year on March 13th, 2020, effective on Monday March 16th, 2020. We did not return to the buildings and were not allowed to have staff in the buildings for the balance of that school year. That being the case, we were not able to get physical time certifications for the 2nd half of FY20 from our staff, although we can verify that they did work and were paid by working on their respective grants for 100% of their time the balance of the school year. This was a short-term issue due to the State of Emergency declared by the Governor. We do not expect this issue to exist in future years.
2019-001
FAC accepted this audit on March 30, 2021 — management decision was due September 30, 2021.
Finding: The Paul Cuffee School require their teachers to complete and sign time and effort forms semi-annually. These time and effort forms served as documentation to the percentages of their time allocated to the Title I program. However, our testing indicated one instance, in which the time and effort percentage did not match the ongoing time records. At the time, The School did not have a procedure in place to compare the ongoing time records with the time and effort percentage. Seeing that The School utilizes the time and effort forms for billing, the incorrect amount was billed to the grant on a quarterly basis. The grant was fully expended prior to the end of the year, so the school did not receive any extra funds.
Show full finding ▾Hide full finding ▴Finding: The Paul Cuffee School require their teachers to complete and sign time and effort forms semi-annually. These time and effort forms served as documentation to the percentages of their time allocated to the Title I program. However, our testing indicated one instance, in which the time and effort percentage did not match the ongoing time records. At the time, The School did not have a procedure in place to compare the ongoing time records with the time and effort percentage. Seeing that The School utilizes the time and effort forms for billing, the incorrect amount was billed to the grant on a quarterly basis. The grant was fully expended prior to the end of the year, so the school did not receive any extra funds.
Recommendation: We suggest that The School develop a procedure to compare the time and effort percentages with the ongoing payroll records for accuracy. In addition, we recommend that The School utilize ongoing time records as their source documents for grant billing. Response: Going forward, while we currently have no employees under any grants with a split like the employee referenced (some time on Title 1, some time non Title 1), we have instituted a procedure where time sheets are checked against the grant submission each month and any adjustments are made on the following payroll for anyone that meets that criteria in the future.
FAC accepted this audit on December 13, 2018 — management decision was due June 13, 2019.
FAC accepted this audit on December 19, 2017 — management decision was due June 19, 2018.
FAC accepted this audit on November 28, 2016 — management decision was due May 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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