EIN: 066001966
UEI: XGYBT861BM76
Audit also covers 2 related EINs: 061333509, 611716173 · unlinked EINs have no separate FAC filing
Audited by: Mahoney Sabol & Company, LLP
Oversight agency: 21 [Department of the Treasury]
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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 20, 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 20, 2026 (42 days ago).
What is a management decision? →FAC accepted this audit on December 5, 2024 — management decision was due June 5, 2025.
FAC accepted this audit on January 26, 2024 — management decision was due July 26, 2024.
FAC accepted this audit on March 30, 2023 — management decision was due September 30, 2023.
FAC accepted this audit on February 28, 2022 — management decision was due August 28, 2022.
FAC accepted this audit on January 20, 2021 — management decision was due July 20, 2021.
FAC accepted this audit on March 23, 2020 — management decision was due September 23, 2020.
The School District does not have a formalized process in place to either ensure or to determine compliance with IDEA maintenance of effort requirements for actual expenditures. Questioned Costs: No costs were questioned. Context: The School District did not perform a calculation based on actual expenditures to support compliance with IDEA maintenance of effort requirements. However, initial calculations, considering allowable allowances, indicated that the School District was in compliance. Effect: This deficiency could lead to noncompliance in future reporting periods. Cause: Management was unaware of the applicable compliance requirement. Auditor?s Recommendation: We recommend that management of the School District review and understand the compliance requirements of the program. We recommend that a calculation template be utilized by management to ensure compliance with IDEA maintenance of effort requirements for actual expenditures. Management?s Response: Management of the School District agrees with the finding and intends to take corrective action to address the identified instances of noncompliance and related deficiencies.
Show full finding ▾Hide full finding ▴III. FEDERAL AWARD FINDINGS AND QUESTIONED COSTS Finding 2019-001: Significant Deficiency in Internal Control over Compliance Grantor: Department of Education Pass-through Grantor: CT Department of Education Program Name: Special Education Cluster (IDEA) Grant CFDA Number: 84.027, 84.173 Criteria: Management is responsible for compliance with the requirements of laws, regulations, contracts, and grants applicable to its federal programs. In addition, management is responsible for establishing and maintaining effective internal control over compliance to prevent, or detect and correct, noncompliance with a type of compliance requirement of a federal program on a timely basis. Per the IDEA compliance supplement, IDEA funds received by a school district cannot be used, except under certain limited circumstances, to reduce the level of expenditures for the education of children with disabilities made by the school district from local funds, or a combination of State and local funds, below the level of those expenditures for the preceding fiscal year. Condition: The School District does not have a formalized process in place to either ensure or to determine compliance with IDEA maintenance of effort requirements for actual expenditures. Questioned Costs: No costs were questioned. Context: The School District did not perform a calculation based on actual expenditures to support compliance with IDEA maintenance of effort requirements. However, initial calculations, considering allowable allowances, indicated that the School District was in compliance. Effect: This deficiency could lead to noncompliance in future reporting periods. Cause: Management was unaware of the applicable compliance requirement. Auditor?s Recommendation: We recommend that management of the School District review and understand the compliance requirements of the program. We recommend that a calculation template be utilized by management to ensure compliance with IDEA maintenance of effort requirements for actual expenditures. Management?s Response: Management of the School District agrees with the finding and intends to take corrective action to address the identified instances of noncompliance and related deficiencies.
Management of the School District is in agreement with the above reference finding and recommendation. The School District will perform a detailed calculation based on actual expenditures as part of its fiscal year end closing procedures. The calculation will incorporate the four allowable methods, as necessary,for determining whether the School District has met the IDEA maintenance of effort requirement. In addition, the School District will document any exceptions that would allow the School District to reduce the level of its expenditures from the preceding fiscal year.
FAC accepted this audit on April 14, 2019 — management decision was due October 14, 2019.
FAC accepted this audit on April 9, 2018 — management decision was due October 9, 2018.
FAC accepted this audit on June 13, 2017 — management decision was due December 13, 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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