EIN: 061546695
UEI: MKWSWJ3NHUL5
Audited by: CohnReznick LLP
Oversight agency: 10 [Department of Agriculture]
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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 15, 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 July 15, 2026 (45 days ago).
What is a management decision? →Finding 2025-001 – Activities Allowed or Unallowed and Allowable Costs/Cost Principles – Significant Deficiency Name of Federal Agency: U.S. Department of Education Federal Program Name and Assistance Listing Number: Title I Grants to Local Educational Agencies (LEAs) - ALN #84.010 Federal Award Identification Number and Year: 0000000279-00 12060-20679-2025-82070- 170002 and 2025 Name of Pass-through Entity: Connecticut State Department of Education Criteria According to 2 CFR, Part 200.430(i)(1) charges to Federal awards for salaries and wages must be based on records that accurately reflect the actual work performed, which must, among other things: (i) be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated; (ii) be incorporated into the official records of the non-Federal entity; (iii) and reasonably reflect the total activity for which the employee is compensated by the non-Federal entity. Condition During the year ended June 30, 2025, the Academy had insignificant support for the review and of time and effort spent on the allowable activities related to the Title I grant. Cause Approval signature was not documented on Semi-Annual Time Certification Form. This lack of approval therefore did not demonstrate that any review had been performed over salary allocations using Title I grant revenue. Effect of Potential Effect As a result of the lack of review, the teachers' salaries allocated to the Title I grant may not be accurate. Questioned Costs None Context We selected four employees charged to the Title I grant to test for controls over time and effort. The Academy did not have evidence of review of the Title I teachers' time and effort for any of the four employees tested. Identification as a Repeat Finding This finding is not a repeat finding. Recommendation The Academy should have written documentation for each teacher's time and effort related to allowable activities for Title I grant. The Academy should also review this time and effort report on a periodic basis and include a review process to ensure the policy is followed. Views of Responsible Officials We agree with the finding and will develop and implement procedures to address the finding.
Show full finding ▾Hide full finding ▴Finding 2025-001 – Activities Allowed or Unallowed and Allowable Costs/Cost Principles – Significant Deficiency Name of Federal Agency: U.S. Department of Education Federal Program Name and Assistance Listing Number: Title I Grants to Local Educational Agencies (LEAs) - ALN #84.010 Federal Award Identification Number and Year: 0000000279-00 12060-20679-2025-82070- 170002 and 2025 Name of Pass-through Entity: Connecticut State Department of Education Criteria According to 2 CFR, Part 200.430(i)(1) charges to Federal awards for salaries and wages must be based on records that accurately reflect the actual work performed, which must, among other things: (i) be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated; (ii) be incorporated into the official records of the non-Federal entity; (iii) and reasonably reflect the total activity for which the employee is compensated by the non-Federal entity. Condition During the year ended June 30, 2025, the Academy had insignificant support for the review and of time and effort spent on the allowable activities related to the Title I grant. Cause Approval signature was not documented on Semi-Annual Time Certification Form. This lack of approval therefore did not demonstrate that any review had been performed over salary allocations using Title I grant revenue. Effect of Potential Effect As a result of the lack of review, the teachers' salaries allocated to the Title I grant may not be accurate. Questioned Costs None Context We selected four employees charged to the Title I grant to test for controls over time and effort. The Academy did not have evidence of review of the Title I teachers' time and effort for any of the four employees tested. Identification as a Repeat Finding This finding is not a repeat finding. Recommendation The Academy should have written documentation for each teacher's time and effort related to allowable activities for Title I grant. The Academy should also review this time and effort report on a periodic basis and include a review process to ensure the policy is followed. Views of Responsible Officials We agree with the finding and will develop and implement procedures to address the finding.
Audit Finding Reference: 2025-001 – Title I Grants to Educational Agencies (LEAs) – ALN #84.010 Planned Corrective Action: We will revise our process to ensure the appropriate approval signatures are on Student Withdrawl Forms for transferred students, and for Graduated Students Listing. Name of Contact Person: Bob Haynes Interim Controller Bobhaynes@achievementfirst.org Anticipated completion date: December 9, 2025
Finding 2025-002 – Special Tests and Provisions – Significant Deficiency Name of Federal Agency: U.S. Department of Education Federal Program Name and Assistance Listing Number: Title I Grants to Local Educational Agencies (LEAs) - ALN #84.010 Federal Award Identification Number and Year: 0000000279-00 12060-20679-2025-82070- 170002 and 2025 Name of Pass-through Entity: Connecticut State Department of Education Criteria According to ESEA sections 111 1(h)(l)(C)(iii)(II) and 8101(23), (25) (20 USC 631 1(h)(1)(C)(iii)(II) and 7801(23), (25)), to remove a student from the cohort, a school or LEA must confirm, in writing, that the student transferred out, emigrated to another country, transferred to a prison or juvenile facility, or is deceased. To confirm that a student transferred out, the school or LEA must have official written documentation that the student enrolled in another school or in an educational program that culminates in the award of a regular high school diploma. A student who is retained in grade, enrolls in a GED program, or leaves school for any other reason may not be counted as having transferred out for the purpose of calculating graduation rate and must remain in the adjusted cohort. Condition During the year ended June 30, 2025, the Academy had insufficient support for the review and approval of withdrawn students related to Title I grant requirements. Cause Approval and parent signature was not documented on Student Withdrawal Forms for transferred students. For graduated students, there was no approval signature documented on Graduated Students Listing. This lack of approval and parent signature therefore did not demonstrate that any review had been performed over withdrawn students for Title I grant revenue. Effect of Possible Effect As a result of the lack of review, the number of students claimed for the Title I grant may not be accurate. Questioned Costs None Context We selected 40 transferred and graduated students for the 2024-2025 school year and obtained their withdrawal documentation to test for proper approvals. The Academy did not have evidence of review of 32 students who withdrew in the 2024-2025 school year. Identification as a Repeat Finding This finding is not a repeat finding. Recommendation The Academy should have written documentation for each withdrawn student related to special tests for Title I grant. The Academy should also review transferred student forms on a periodic basis and include a review process to ensure the policy is followed. Views of Responsible Officials We agree with the finding and will develop procedures to address the finding.
Show full finding ▾Hide full finding ▴Finding 2025-002 – Special Tests and Provisions – Significant Deficiency Name of Federal Agency: U.S. Department of Education Federal Program Name and Assistance Listing Number: Title I Grants to Local Educational Agencies (LEAs) - ALN #84.010 Federal Award Identification Number and Year: 0000000279-00 12060-20679-2025-82070- 170002 and 2025 Name of Pass-through Entity: Connecticut State Department of Education Criteria According to ESEA sections 111 1(h)(l)(C)(iii)(II) and 8101(23), (25) (20 USC 631 1(h)(1)(C)(iii)(II) and 7801(23), (25)), to remove a student from the cohort, a school or LEA must confirm, in writing, that the student transferred out, emigrated to another country, transferred to a prison or juvenile facility, or is deceased. To confirm that a student transferred out, the school or LEA must have official written documentation that the student enrolled in another school or in an educational program that culminates in the award of a regular high school diploma. A student who is retained in grade, enrolls in a GED program, or leaves school for any other reason may not be counted as having transferred out for the purpose of calculating graduation rate and must remain in the adjusted cohort. Condition During the year ended June 30, 2025, the Academy had insufficient support for the review and approval of withdrawn students related to Title I grant requirements. Cause Approval and parent signature was not documented on Student Withdrawal Forms for transferred students. For graduated students, there was no approval signature documented on Graduated Students Listing. This lack of approval and parent signature therefore did not demonstrate that any review had been performed over withdrawn students for Title I grant revenue. Effect of Possible Effect As a result of the lack of review, the number of students claimed for the Title I grant may not be accurate. Questioned Costs None Context We selected 40 transferred and graduated students for the 2024-2025 school year and obtained their withdrawal documentation to test for proper approvals. The Academy did not have evidence of review of 32 students who withdrew in the 2024-2025 school year. Identification as a Repeat Finding This finding is not a repeat finding. Recommendation The Academy should have written documentation for each withdrawn student related to special tests for Title I grant. The Academy should also review transferred student forms on a periodic basis and include a review process to ensure the policy is followed. Views of Responsible Officials We agree with the finding and will develop procedures to address the finding.
Audit Finding Reference: 2025-002 – Title I Grants to Educational Agencies (LEAs) – ALN #84.010 Planned Corrective Action: For FY26, the Academy has implemented a process to ensure procurement of approval signatures on Semi-Annual Time Certification Forms, which will demonstrate a review has been performed over salary allocations. Name of Contact Person: Bob Haynes Interim Controller Bobhaynes@achievementfirst.org Anticipated completion date: December 9, 2025
FAC accepted this audit on January 6, 2025 — management decision was due July 6, 2025.
FAC accepted this audit on January 8, 2024 — management decision was due July 8, 2024.
FAC accepted this audit on January 10, 2023 — management decision was due July 10, 2023.
FAC accepted this audit on January 5, 2022 — management decision was due July 5, 2022.
FAC accepted this audit on January 4, 2021 — management decision was due July 4, 2021.
FAC accepted this audit on November 19, 2019 — management decision was due May 19, 2020.
FAC accepted this audit on December 11, 2018 — management decision was due June 11, 2019.
FAC accepted this audit on December 10, 2017 — management decision was due June 10, 2018.
GSA_MIGRATION
Show full finding ▾Hide full finding ▴FAC accepted this audit on January 18, 2017 — management decision was due July 18, 2017.
GSA_MIGRATION
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GSA_MIGRATION
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