EIN: 056000024
UEI: ZXEMEG8R1FV8
Audit also covers EIN: 853646386 · unlinked EINs have no separate FAC filing
Audited by: Bacon & Company CPAs, LLC
Oversight agency: 21 [Department of the Treasury]
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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 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 (10 days from today).
What is a management decision? →During our test of controls over compliance with suspension and debarment requirements, we selected two transactions subject to suspension and debarment requirements that had no documentation on file to support that the School Department verified the entity was not suspended, debarred, or otherwise excluded. Cause: The School Department did not follow established suspension and debarment policies and procedures. Effect: Contracts for goods and service that were “covered transactions” were entered into prior to verifying that an entity was not suspended, debarred, or otherwise excluded. Questioned Costs: None Recommendation: We recommend that the School Department follow established verification procedures to ensure that an entity with which it plans to enter into a covered transaction is not suspended, debarred, or otherwise excluded.
Show full finding ▾Hide full finding ▴Criteria: When a non-federal entity enters into a covered transaction with an entity at a lower tier, the non-federal entity must verify that the entity, as defined in 2 CFR Section 180.995 and agency adopting regulations, is not suspended, or debarred or otherwise excluded from participating in the transaction. “Covered transactions” include those procurement contracts for goods and services awarded under non-procurement transaction (e.g., grant or cooperative agreement) that are expected to equal or exceed $25,000 or meet certain other criteria as specified in 2 CFR Section 180.220. The Barrington School Department has a policy in place for verifying that an entity with which it plans to enter into a covered transaction is not suspended, debarred, or otherwise excluded. Condition: During our test of controls over compliance with suspension and debarment requirements, we selected two transactions subject to suspension and debarment requirements that had no documentation on file to support that the School Department verified the entity was not suspended, debarred, or otherwise excluded. Cause: The School Department did not follow established suspension and debarment policies and procedures. Effect: Contracts for goods and service that were “covered transactions” were entered into prior to verifying that an entity was not suspended, debarred, or otherwise excluded. Questioned Costs: None Recommendation: We recommend that the School Department follow established verification procedures to ensure that an entity with which it plans to enter into a covered transaction is not suspended, debarred, or otherwise excluded.
Corrective Action: We will include documentation with our procurement records that indicates the entity was not suspended, debarred, or otherwise excluded for applicable contracts.
2024-001
During our test of controls over compliance with reporting requirements, we noted that a reimbursement request submitted to a pass-through entity included expenditures that had previously been submitted for reimbursement. Cause: The reimbursement requests were not reconciled to the general ledger. Effect: The amount requested from the pass-through entity was not accurate. Questioned Costs: None Recommendation: We recommend that reimbursement requests prepared by departments and submitted to Federal agencies and pass-through entities be reviewed by the Finance Department to ensure that the reimbursement requests are accurate and agree to the general ledger.
Show full finding ▾Hide full finding ▴Criteria: An entity should have policies and procedures in place to provide for accurate reporting to Federal agencies and pass-through entities. Condition: During our test of controls over compliance with reporting requirements, we noted that a reimbursement request submitted to a pass-through entity included expenditures that had previously been submitted for reimbursement. Cause: The reimbursement requests were not reconciled to the general ledger. Effect: The amount requested from the pass-through entity was not accurate. Questioned Costs: None Recommendation: We recommend that reimbursement requests prepared by departments and submitted to Federal agencies and pass-through entities be reviewed by the Finance Department to ensure that the reimbursement requests are accurate and agree to the general ledger.
Corrective Action: The Town will adopt a formal policy establishing procedures and internal controls for the administration and reporting of grant activities to ensure accurate and timely reporting to Federal and pass-through agencies. The policy will provide clear guidance to all departments regarding the preparation and submission of grant reimbursement requests. In addition, all reimbursement requests will be subject to review by the Finance Department prior to submission to ensure compliance with grant requirements and proper documentation of expenditures.
FAC accepted this audit on March 6, 2025 — management decision was due September 6, 2025.
During our test of controls over compliance with suspension and debarment requirements, we selected four transactions subject to suspension and debarment requirements that had no documentation on file to support that the School Department verified the entity was not suspended, debarred, or otherwise excluded. Cause: The School Department did not follow established suspension and debarment policies and procedures. Effect: Contracts for goods and service that were “covered transactions” were entered into prior to verifying that an entity was not suspended, debarred, or otherwise excluded. Questioned Costs: None Recommendation: We recommend that the School Department follows established verification procedures to ensure that an entity with which it plans to enter into a covered transaction is not suspended, debarred, or otherwise excluded.
Show full finding ▾Hide full finding ▴Criteria: When a non-federal entity enters into a covered transaction with an entity at a lower tier, the non-federal entity must verify that the entity, as defined in 2 CFR Section 180.995 and agency adopting regulations, is not suspended, or debarred or otherwise excluded from participating in the transaction. “Covered transactions” include those procurement contracts for goods and services awarded under non-procurement transaction (e.g., grant or cooperative agreement) that are expected to equal or exceed $25,000 or meet certain other criteria as specified in 2 CFR Section 180.220. The Barrington School Department has a policy in place for verifying that an entity with which it plans to enter into a covered transaction is not suspended, debarred, or otherwise excluded. Condition: During our test of controls over compliance with suspension and debarment requirements, we selected four transactions subject to suspension and debarment requirements that had no documentation on file to support that the School Department verified the entity was not suspended, debarred, or otherwise excluded. Cause: The School Department did not follow established suspension and debarment policies and procedures. Effect: Contracts for goods and service that were “covered transactions” were entered into prior to verifying that an entity was not suspended, debarred, or otherwise excluded. Questioned Costs: None Recommendation: We recommend that the School Department follows established verification procedures to ensure that an entity with which it plans to enter into a covered transaction is not suspended, debarred, or otherwise excluded.
Corrective Action: We will include documentation with our procurement records that indicates the entity was not suspended, debarred, or otherwise excluded for applicable contracts. Anticipated Completion Date: Immediately Contact Person: Douglas Fiore, fiored@barringtonschools.org
2023-001
FAC accepted this audit on February 16, 2024 — management decision was due August 16, 2024.
During our test of controls over compliance with suspension and debarment requirements, we selected two transactions subject to suspension and debarment requirements that had no documentation on file to support that the School Department verified the entity was not suspended, debarred, or otherwise excluded. Cause: The School Department did not follow established suspension and debarment policies and procedures. Effect: Contracts for goods and service that were “covered transactions” were entered into prior to verifying that an entity was not suspended, debarred, or otherwise excluded. Questioned Costs: None Recommendation: We recommend that the School Department follow established verification procedures to ensure that an entity with which it plans to enter into a covered transaction is not suspended, debarred, or otherwise excluded.
Show full finding ▾Hide full finding ▴Criteria: When a non-federal entity enters into a covered transaction with an entity at a lower tier, the non-federal entity must verify that the entity, as defined in 2 CFR Section 180.995 and agency adopting regulations, is not suspended, or debarred or otherwise excluded from participating in the transaction. “Covered transactions” include those procurement contracts for goods and services awarded under non-procurement transaction (e.g., grant or cooperative agreement) that are expected to equal or exceed $25,000 or meet certain other criteria as specified in 2 CFR Section 180.220. The Barrington School Department has a policy in place for verifying that an entity with which it plans to enter into a covered transaction is not suspended, debarred, or otherwise excluded. Condition: During our test of controls over compliance with suspension and debarment requirements, we selected two transactions subject to suspension and debarment requirements that had no documentation on file to support that the School Department verified the entity was not suspended, debarred, or otherwise excluded. Cause: The School Department did not follow established suspension and debarment policies and procedures. Effect: Contracts for goods and service that were “covered transactions” were entered into prior to verifying that an entity was not suspended, debarred, or otherwise excluded. Questioned Costs: None Recommendation: We recommend that the School Department follow established verification procedures to ensure that an entity with which it plans to enter into a covered transaction is not suspended, debarred, or otherwise excluded.
Corrective Action: We will include documentation with our procurement records that indicates the entity was not suspended, debarred, or otherwise excluded for applicable contracts. Anticipated Completion Date: Immediately Contact Person: Douglas Fiore, fiored@barringtonschools.org
FAC accepted this audit on January 18, 2023 — management decision was due July 18, 2023.
FAC accepted this audit on January 17, 2022 — management decision was due July 17, 2022.
FAC accepted this audit on January 13, 2021 — management decision was due July 13, 2021.
FAC accepted this audit on January 1, 2020 — management decision was due July 1, 2020.
Finding: 2019-001 ? Significant Deficiency Agency: U.S. Department of Education Pass-through: RI Department of Education Program: Special Education Cluster ? PL-94-142 ? Project IDEA and Preschool Section 619 CFDA Number: 84.027; 84.173 ALLOWABLE COSTS/COST PRINCIPLES Criteria ? Attachment B of OMB Circular A-87 ?Cost Principles for State, Local and Indian Tribal Governments? states that wages, salaries and fringe benefits charged to federal awards are allowable only to the extent that they are determined and documented as provided in Section 8(h). Specifically, where employees work solely on a single federal award or cost objective, charges for their salaries and wages will be supported by periodic certifications that the employees worked solely on that program for the period covered by the certification. These certifications must be prepared semi-annually and signed by the employee or supervisory official having firsthand knowledge of the work performed by the employee. Where employees work on multiple cost objectives, a distribution of their salaries or wages will be supported by personnel activity reports or equivalent documentation. Personnel activity reports or equivalent documentation must reflect after-the-fact distribution of the actual activity of the employee and must account for the total activity for which the employee was compensated. Personnel activity reports must be prepared at least monthly and coincide with one or more pay periods. Finally, personnel activity reports must be signed by the employee. Budget estimates or other distribution percentages determined before the services are performed do not qualify as support for charges to federal awards. Condition ? Although the School Department has established procedures to ensure compliance with time certification and documentation requirements, during the test of controls and compliance, we noted one employee did not complete semi-annual certifications during fiscal year 2019 and one year-round employee did not complete a certification covering the summer of 2018. Cause ? The established procedures were not applied to all employees for the entire fiscal year. Effect ? The required documentation was not maintained for certain employees charged to the grants. Questioned Costs ? None Recommendation ? We recommend that the School Department ensure that all employees charged to federal grants complete semi-annual certifications or personnel activity reports as required by OMB Circular A-87.
Show full finding ▾Hide full finding ▴Finding: 2019-001 ? Significant Deficiency Agency: U.S. Department of Education Pass-through: RI Department of Education Program: Special Education Cluster ? PL-94-142 ? Project IDEA and Preschool Section 619 CFDA Number: 84.027; 84.173 ALLOWABLE COSTS/COST PRINCIPLES Criteria ? Attachment B of OMB Circular A-87 ?Cost Principles for State, Local and Indian Tribal Governments? states that wages, salaries and fringe benefits charged to federal awards are allowable only to the extent that they are determined and documented as provided in Section 8(h). Specifically, where employees work solely on a single federal award or cost objective, charges for their salaries and wages will be supported by periodic certifications that the employees worked solely on that program for the period covered by the certification. These certifications must be prepared semi-annually and signed by the employee or supervisory official having firsthand knowledge of the work performed by the employee. Where employees work on multiple cost objectives, a distribution of their salaries or wages will be supported by personnel activity reports or equivalent documentation. Personnel activity reports or equivalent documentation must reflect after-the-fact distribution of the actual activity of the employee and must account for the total activity for which the employee was compensated. Personnel activity reports must be prepared at least monthly and coincide with one or more pay periods. Finally, personnel activity reports must be signed by the employee. Budget estimates or other distribution percentages determined before the services are performed do not qualify as support for charges to federal awards. Condition ? Although the School Department has established procedures to ensure compliance with time certification and documentation requirements, during the test of controls and compliance, we noted one employee did not complete semi-annual certifications during fiscal year 2019 and one year-round employee did not complete a certification covering the summer of 2018. Cause ? The established procedures were not applied to all employees for the entire fiscal year. Effect ? The required documentation was not maintained for certain employees charged to the grants. Questioned Costs ? None Recommendation ? We recommend that the School Department ensure that all employees charged to federal grants complete semi-annual certifications or personnel activity reports as required by OMB Circular A-87.
Finding: 2019?001 Name of contact person: Douglas Fiore, fiored@barringtonschools.org Corrective Action: We have reemphasized with employees that are part of the grant tracking/accounting process that all employees that are charged to a Federal Grant must complete a semi-annual certification. It was noted that the employee selected for testing had filed a certification in prior years and had retired during the year selected. We have also reiterated that any employees that are charged to the grant during the summer (particularly the extended school year program) must complete a certification for that period and confirmed that certification will be completed for appropriate employees for the subsequent summer session (2019). Proposed Completion Date: Completed
FAC accepted this audit on December 10, 2018 — management decision was due June 10, 2019.
GSA_MIGRATION
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GSA_MIGRATION
FAC accepted this audit on January 1, 2018 — management decision was due July 1, 2018.
FAC accepted this audit on January 4, 2017 — management decision was due July 4, 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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